XML 60 R35.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Loans and Related Allowance for Loan Losses (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2015
Loans and Related Allowance for Loan Losses [Abstract] |
Primary Segments of the Loan Portfolio | The following table summarizes the primary segments of the loan portfolio as of March 31, 2015 and December 31, 2014:
(in thousands) | Commercial Real Estate | Acquisition and Development | Commercial and Industrial | Residential Mortgage | Consumer | Total
March 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 10,726 | $ | 6,088 | $ | 1,516 | $ | 4,516 | $ | 13 | $ | 22,859
Collectively evaluated for impairment | $ | 241,546 | $ | 93,325 | $ | 92,700 | $ | 362,221 | $ | 23,799 | $ | 813,591
Total loans | $ | 252,272 | $ | 99,413 | $ | 94,216 | $ | 366,737 | $ | 23,812 | $ | 836,450
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 11,949 | $ | 6,553 | $ | 1,861 | $ | 4,418 | $ | 0 | $ | 24,781
Collectively evaluated for impairment | $ | 244,115 | $ | 92,748 | $ | 91,394 | $ | 363,223 | $ | 23,730 | $ | 815,210
Total loans | $ | 256,064 | $ | 99,301 | $ | 93,255 | $ | 367,641 | $ | 23,730 | $ | 839,991
Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating | The following table presents the classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention and Substandard within the internal risk rating system as of March 31, 2015 and December 31, 2014:
(in thousands) | Pass | Special Mention | Substandard | Total
March 31, 2015 |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |
Non owner-occupied | $ | 110,491 | $ | 13,118 | $ | 10,050 | $ | 133,659
All other CRE |  | 89,339 |  | 9,486 |  | 19,788 |  | 118,613
Acquisition and development |  |  |  |  |  |  |  |
1-4 family residential construction |  | 14,664 |  | 0 |  | 790 |  | 15,454
All other A&D |  | 69,225 |  | 3,241 |  | 11,493 |  | 83,959
Commercial and industrial |  | 89,494 |  | 620 |  | 4,102 |  | 94,216
Residential mortgage |  |  |  |  |  |  |  |
Residential mortgage - term |  | 279,724 |  | 323 |  | 10,888 |  | 290,935
Residential mortgage - home equity |  | 74,206 |  | 50 |  | 1,546 |  | 75,802
Consumer |  | 23,741 |  | 0 |  | 71 |  | 23,812
Total | $ | 750,884 | $ | 26,838 | $ | 58,728 | $ | 836,450
December 31, 2014 |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |
Non owner-occupied | $ | 115,276 | $ | 10,884 | $ | 11,273 | $ | 137,433
All other CRE |  | 90,740 |  | 8,618 |  | 19,273 |  | 118,631
Acquisition and development |  |  |  |  |  |  |  |
1-4 family residential construction |  | 12,920 |  | 0 |  | 790 |  | 13,710
All other A&D |  | 72,323 |  | 1,356 |  | 11,912 |  | 85,591
Commercial and industrial |  | 88,579 |  | 884 |  | 3,792 |  | 93,255
Residential mortgage |  |  |  |  |  |  |  |
Residential mortgage - term |  | 280,113 |  | 379 |  | 10,934 |  | 291,426
Residential mortgage - home equity |  | 74,698 |  | 90 |  | 1,427 |  | 76,215
Consumer |  | 23,658 |  | 0 |  | 72 |  | 23,730
Total | $ | 758,307 | $ | 22,211 | $ | 59,473 | $ | 839,991
Loan Portfolio Summarized by the Past Due Status | The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and non-accrual loans as of March 31, 2015 and December 31, 2014:
(in thousands) | Current | 30-59 Days Past Due | 60-89 Days Past Due | 90 Days+ Past Due | Total Past Due and Accruing | Non-Accrual | Total Loans
March 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non owner-occupied | $ | 131,635 | $ | 1,472 | $ | 64 | $ | 0 | $ | 1,536 | $ | 488 | $ | 133,659
All other CRE |  | 109,328 |  | 4,855 |  | 66 |  | 0 |  | 4,921 |  | 4,364 |  | 118,613
Acquisition and development |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | 15,454 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 15,454
All other A&D |  | 80,256 |  | 609 |  | 0 |  | 1 |  | 610 |  | 3,093 |  | 83,959
Commercial and industrial |  | 94,027 |  | 0 |  | 0 |  | 19 |  | 19 |  | 170 |  | 94,216
Residential mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage - term |  | 281,928 |  | 7,211 |  | 217 |  | 87 |  | 7,515 |  | 1,492 |  | 290,935
Residential mortgage - home equity |  | 74,270 |  | 986 |  | 74 |  | 61 |  | 1,121 |  | 411 |  | 75,802
Consumer |  | 23,594 |  | 139 |  | 45 |  | 21 |  | 205 |  | 13 |  | 23,812
Total | $ | 810,492 | $ | 15,272 | $ | 466 | $ | 189 | $ | 15,927 | $ | 10,031 | $ | 836,450
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non owner-occupied | $ | 135,994 | $ | 104 | $ | 183 | $ | 0 | $ | 287 | $ | 1,152 | $ | 137,433
All other CRE |  | 112,825 |  | 1,196 |  | 0 |  | 0 |  | 1,196 |  | 4,610 |  | 118,631
Acquisition and development |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | 13,710 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 13,710
All other A&D |  | 81,702 |  | 239 |  | 40 |  | 1 |  | 280 |  | 3,609 |  | 85,591
Commercial and industrial |  | 93,060 |  | 0 |  | 20 |  | 4 |  | 24 |  | 171 |  | 93,255
Residential mortgage |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage - term |  | 279,340 |  | 8,654 |  | 1,350 |  | 416 |  | 10,420 |  | 1,666 |  | 291,426
Residential mortgage - home equity |  | 74,913 |  | 577 |  | 313 |  | 69 |  | 959 |  | 343 |  | 76,215
Consumer |  | 23,316 |  | 287 |  | 88 |  | 39 |  | 414 |  | 0 |  | 23,730
Total | $ | 814,860 | $ | 11,057 | $ | 1,994 | $ | 529 | $ | 13,580 | $ | 11,551 | $ | 839,991
Primary Segments of the Allowance for Loan Loss | The following table summarizes the primary segments of the ALL, segregated by the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of March 31, 2015 and December 31, 2014:
(in thousands) | Commercial Real Estate | Acquisition and Development | Commercial and Industrial | Residential Mortgage | Consumer | Total
March 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 33 | $ | 730 | $ | 0 | $ | 62 | $ | 0 | $ | 825
Collectively evaluated for impairment | $ | 2,543 | $ | 2,962 | $ | 1,477 | $ | 3,728 | $ | 216 | $ | 10,926
Total ALL | $ | 2,576 | $ | 3,692 | $ | 1,477 | $ | 3,790 | $ | 216 | $ | 11,751
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 36 | $ | 1,141 | $ | 0 | $ | 59 | $ | 0 | $ | 1,236
Collectively evaluated for impairment | $ | 2,388 | $ | 2,771 | $ | 1,680 | $ | 3,803 | $ | 187 | $ | 10,829
Total ALL | $ | 2,424 | $ | 3,912 | $ | 1,680 | $ | 3,862 | $ | 187 | $ | 12,065
Impaired Loans and Related Interest Income by Loan Portfolio Class | The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of March 31, 2015 and December 31, 2014:
|  | Impaired Loans with Specific Allowance |  | Impaired Loans with No Specific Allowance |  | Total Impaired Loans
(in thousands) |  | Recorded Investment |  | Related Allowances |  | Recorded Investment |  | Recorded Investment |  | Unpaid Principal Balance
March 31, 2015 |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |
Non owner-occupied | $ | 141 | $ | 33 | $ | 3,406 | $ | 3,547 | $ | 3,844
All other CRE |  | 0 |  | 0 |  | 7,179 |  | 7,179 |  | 7,670
Acquisition and development |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | 790 |  | 130 |  | 0 |  | 790 |  | 836
All other A&D |  | 2,069 |  | 600 |  | 3,229 |  | 5,298 |  | 9,240
Commercial and industrial |  | 0 |  | 0 |  | 1,516 |  | 1,516 |  | 2,378
Residential mortgage |  |  |  |  |  |  |  |  |  |
Residential mortgage - term |  | 290 |  | 62 |  | 3,815 |  | 4,105 |  | 4,471
Residential mortgage – home equity |  | 0 |  | 0 |  | 411 |  | 411 |  | 432
Consumer |  | 0 |  | 0 |  | 13 |  | 13 |  | 13
Total impaired loans | $ | 3,290 | $ | 825 | $ | 19,569 | $ | 22,859 | $ | 28,884
December 31, 2014 |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |
Non owner-occupied | $ | 143 | $ | 35 | $ | 4,353 | $ | 4,496 | $ | 4,543
All other CRE |  | 0 |  | 0 |  | 7,453 |  | 7,453 |  | 7,944
Acquisition and development |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | 790 |  | 105 |  | 0 |  | 790 |  | 836
All other A&D |  | 3,615 |  | 1,037 |  | 2,148 |  | 5,763 |  | 9,590
Commercial and industrial |  | 0 |  | 0 |  | 1,861 |  | 1,861 |  | 2,723
Residential mortgage |  |  |  |  |  |  |  |  |  |
Residential mortgage - term |  | 296 |  | 59 |  | 3,779 |  | 4,075 |  | 4,485
Residential mortgage – home equity |  | 0 |  | 0 |  | 343 |  | 343 |  | 363
Consumer |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Total impaired loans | $ | 4,844 | $ | 1,236 | $ | 19,937 | $ | 24,781 | $ | 30,484
Allowance for Loan Losses Summarized by Loan Portfolio Segments | Activity in the ALL is presented for the three-month periods ended March 31, 2015 and March 31, 2014:
(in thousands) | Commercial Real Estate | Acquisition and Development | Commercial and Industrial | Residential Mortgage | Consumer | Total
ALL balance at January 1, 2015 | $ | 2,424 | $ | 3,912 | $ | 1,680 | $ | 3,862 | $ | 187 | $ | 12,065
Charge-offs |  | (287) |  | (231) |  | 0 |  | 37 |  | (96) |  | (577)
Recoveries |  | 3 |  | 15 |  | 7 |  | 105 |  | 59 |  | 189
Provision |  | 436 |  | (4) |  | (210) |  | (214) |  | 66 |  | 74
ALL balance at March 31, 2015 | $ | 2,576 | $ | 3,692 | $ | 1,477 | $ | 3,790 | $ | 216 | $ | 11,751
ALL balance at January 1, 2014 | $ | 4,052 | $ | 4,172 | $ | 766 | $ | 4,320 | $ | 284 | $ | 13,594
Charge-offs |  | (21) |  | (819) |  | (152) |  | (468) |  | (179) |  | (1,639)
Recoveries |  | 10 |  | 12 |  | 3 |  | 49 |  | 179 |  | 253
Provision |  | (642) |  | 531 |  | 453 |  | 61 |  | (39) |  | 364
ALL balance at March 31, 2014 | $ | 3,399 | $ | 3,896 | $ | 1,070 | $ | 3,962 | $ | 245 | $ | 12,572
Average of Impaired Loans and Related Interest Income by Loan Portfolio Class | The following table presents the average recorded investment in impaired loans by class and related interest income recognized for the periods indicated:
| Three Months Ended | Three Months Ended
| March 31, 2015 | March 31, 2014
(in thousands) | Average investment | Interest income recognized on an accrual basis | Interest income recognized on a cash basis | Average investment | Interest income recognized on an accrual basis | Interest income recognized on a cash basis
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Non owner-occupied | $ | 4,022 | $ | 40 | $ | 0 | $ | 1,189 | $ | 7 | $ | 0
All other CRE |  | 7,316 |  | 27 |  | 1 |  | 10,489 |  | 41 |  | 1
Acquisition and development |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | 790 |  | 9 |  | 0 |  | 2,365 |  | 14 |  | 0
All other A&D |  | 5,530 |  | 32 |  | 0 |  | 8,677 |  | 61 |  | 0
Commercial and industrial |  | 1,689 |  | 23 |  | 0 |  | 2,226 |  | 26 |  | 2
Residential mortgage |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage - term |  | 4,091 |  | 40 |  | 0 |  | 6,879 |  | 54 |  | 9
Residential mortgage – home equity |  | 377 |  | 0 |  | 0 |  | 683 |  | 3 |  | 1
Consumer |  | 13 |  | 0 |  | 0 |  | 11 |  | 0 |  | 0
Total | $ | 23,828 | $ | 171 | $ | 1 | $ | 32,519 | $ | 206 | $ | 13
Modification of Troubled Debt Restructuring by Class | The following tables present the volume and recorded investment at the time of modification of TDRs by class and type of modification that occurred during the periods indicated:
| Temporary Rate Modification | Extension of Maturity | Modification of Payment and Other Terms
(in thousands) | Number of Contracts | Recorded Investment | Number of Contracts | Recorded Investment | Number of Contracts | Recorded Investment
Three Months Ended March 31, 2015 |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |
Non owner-occupied | 0 | $ | 0 | 1 | $ | 3,097 | 1 | $ | 136
All other CRE | 0 |  | 0 | 0 |  | 0 | 5 |  | 3,847
Acquisition and development |  |  |  |  |  |  |  |  |
1-4 family residential construction | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
All other A&D | 0 |  | 0 | 3 |  | 372 | 0 |  | 0
Commercial and industrial | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
Residential mortgage |  |  |  |  |  |  |  |  |
Residential mortgage – term | 0 |  | 0 | 2 |  | 599 | 1 |  | 116
Residential mortgage – home equity | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
Consumer | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
Total | 0 | $ | 0 | 6 | $ | 4,068 | 7 | $ | 4,099
| Temporary Rate |  | Modification of Payment
| Modification | Extension of Maturity | and Other Terms
| Number of | Recorded | Number of | Recorded | Number of | Recorded
(in thousands) | Contracts | Investment | Contracts | Investment | Contracts | Investment
Three Months Ended March 31, 2014 |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |
Non owner-occupied | 0 | $ | 0 | 2 | $ | 277 | 0 | $ | 0
All other CRE | 0 |  | 0 | 0 |  | 0 | 1 |  | 454
Acquisition and development |  |  |  |  |  |  |  |  |
1-4 family residential construction | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
All other A&D | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
Commercial and industrial | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
Residential mortgage |  |  |  |  |  |  |  |  |
Residential mortgage – term | 1 |  | 90 | 0 |  | 0 | 0 |  | 0
Residential mortgage – home equity | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
Consumer | 0 |  | 0 | 0 |  | 0 | 0 |  | 0
Total | 1 | $ | 90 | 2 | $ | 277 | 1 | $ | 454

X
- Definition Schedule of average balance on impaired assets + References No definition available. + Details
Name: | func_AverageImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | func_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Primary Segments Of The Allowance For Loan Loss Table. + References No definition available. + Details
Name: | func_PrimarySegmentsOfAllowanceForLoanLossTableTextBlock
Namespace Prefix: | func_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953659-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_LoansAndLeasesReceivableNetReportedAmountAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables and troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953682-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953676-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration