XML 70 R41.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Allowance for Loan Losses (Details 1) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2013 | Mar. 31, 2012 | Dec. 31, 2012
Allowance for loan losses: |  |  |
Beginning Balance | $ 13,075 | $ 12,937 | $ 12,937
Charge-offs | (278) | (1,426) | (3,793)
Recoveries | 209 | 125 | 376
Provision for (recovery of) loan losses | (250) | 2,000 | 3,555
Ending Balance | 12,756 | 13,636 | 13,075
Ending Balance: |  |  |
Allowance for loan losses, Individually evaluated for impairment | 1,924 | 2,811 | 1,838
Allowance for loan losses, Collectively evaluated for impairment | 10,832 | 10,825 | 11,237
Loans |  |  |
Total | 382,339 | 390,394 | 383,594
Loans, Individually evaluated for impairment | 19,220 | 21,622 | 16,980
Loans, Collectively evaluated for impairment | 363,119 | 368,772 | 366,614
Construction and Land Development [Member] |  |  |
Allowance for loan losses: |  |  |
Beginning Balance | 2,481 | 2,843 | 2,843
Charge-offs |  | (369) | (431)
Recoveries |  |  | 1
Provision for (recovery of) loan losses | (84) | 679 | 68
Ending Balance | 2,397 | 3,153 | 2,481
Ending Balance: |  |  |
Allowance for loan losses, Individually evaluated for impairment | 604 | 1,062 | 567
Allowance for loan losses, Collectively evaluated for impairment | 1,793 | 2,091 | 1,914
Loans |  |  |
Total | 45,783 | 49,893 | 43,524
Loans, Individually evaluated for impairment | 6,098 | 5,742 | 2,516
Loans, Collectively evaluated for impairment | 39,685 | 44,151 | 41,008
Secured by 1-4 family residential [Member] |  |  |
Allowance for loan losses: |  |  |
Beginning Balance | 3,712 | 3,766 | 3,766
Charge-offs | (149) | (481) | (761)
Recoveries | 2 | 2 | 68
Provision for (recovery of) loan losses | 134 | 854 | 639
Ending Balance | 3,699 | 4,141 | 3,712
Ending Balance: |  |  |
Allowance for loan losses, Individually evaluated for impairment | 156 | 1,041 | 306
Allowance for loan losses, Collectively evaluated for impairment | 3,543 | 3,100 | 3,406
Loans |  |  |
Total | 143,765 | 125,628 | 134,964
Loans, Individually evaluated for impairment | 2,959 | 5,946 | 3,776
Loans, Collectively evaluated for impairment | 140,806 | 119,682 | 131,188
Other Real Estate [Member] |  |  |
Allowance for loan losses: |  |  |
Beginning Balance | 6,163 | 5,192 | 5,192
Charge-offs | (82) | (503) | (2,154)
Recoveries | 7 | 52 | 64
Provision for (recovery of) loan losses | (263) | 649 | 3,061
Ending Balance | 5,825 | 5,390 | 6,163
Ending Balance: |  |  |
Allowance for loan losses, Individually evaluated for impairment | 903 | 574 | 930
Allowance for loan losses, Collectively evaluated for impairment | 4,922 | 4,816 | 5,233
Loans |  |  |
Total | 162,742 | 175,738 | 174,220
Loans, Individually evaluated for impairment | 7,654 | 9,453 | 10,528
Loans, Collectively evaluated for impairment | 155,088 | 166,285 | 163,692
Commercial and Industrial [Member] |  |  |
Allowance for loan losses: |  |  |
Beginning Balance | 608 | 963 | 963
Charge-offs |  |  | (261)
Recoveries | 139 | 5 | 35
Provision for (recovery of) loan losses | (4) | (170) | (129)
Ending Balance | 743 | 798 | 608
Ending Balance: |  |  |
Allowance for loan losses, Individually evaluated for impairment | 261 | 134 | 35
Allowance for loan losses, Collectively evaluated for impairment | 482 | 664 | 573
Loans |  |  |
Total | 22,743 | 29,449 | 23,071
Loans, Individually evaluated for impairment | 2,509 | 481 | 160
Loans, Collectively evaluated for impairment | 20,234 | 28,968 | 22,911
Consumer and Other Loans [Member] |  |  |
Allowance for loan losses: |  |  |
Beginning Balance | 111 | 173 | 173
Charge-offs | (47) | (73) | (186)
Recoveries | 61 | 66 | 208
Provision for (recovery of) loan losses | (33) | (12) | (84)
Ending Balance | 92 | 154 | 111
Ending Balance: |  |  |
Allowance for loan losses, Collectively evaluated for impairment | 92 | 154 | 111
Loans |  |  |
Total | 7,306 | 9,686 | 7,815
Loans, Collectively evaluated for impairment | $ 7,306 | $ 9,686 | $ 7,815

X
- Details
Name: | fxnc_FinancingReceivableLoansAndLeasesReceivableAbstract
Namespace Prefix: | fxnc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reflects the gross amount charged against earnings during the period as credit losses (bad debt expense) based on review of the loan and lease portfolio and application of the methodology for estimating credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesProvisionForLossGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reflects a reduction in bad debt expense attributable to collections of loans and lease receivables which had previously been fully or partially charged off as bad debts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Reflects the amount of loans and leases that have been removed, or charged off, from both loan receivables and the reserve for credit losses, typically because they are considered to be not salvageable or have been purchased by unconsolidated collection entities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(1)(ii) -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher OTS -Name Federal Regulation (FR) -Number Title 12 -Section 563c.102 -Paragraph 8 -Subparagraph a(ii) -Chapter V -Subsection I -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section L -Subsection 1 + Details
Name: | us-gaap_LoansAndLeasesReceivableAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6375948&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_LoansAndLeasesReceivableGrossCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant