XML 58 R46.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2

Note 4 - Allowance for Credit Losses - Allowance by Impairment Methodology and Loans by Impairment Methodology (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2023	Dec. 31, 2023
Balance	$ 11,974	$ 7,446	$ 7,446	$ 7,446
Charge-offs	(414)		(977)	(3,993)
Recoveries	52		62	418
Provision for (recovery of) credit losses on loans	991	0	0	5,917
Balance	12,603	8,717	8,717	11,974
Individually evaluated	3,569	0	0	2,705
Collectively evaluated	9,034	8,717	8,717	9,269
Loans	972,974	917,967	917,967	969,430
Individually evaluated	8,011	1,591	1,591	6,763
Collectively evaluated	964,963	916,376	916,376	962,667
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		2,186	2,186	2,186
Real Estate 1 [Member] | Construction and Land Development [Member]
Balance	312	546	546	546
Charge-offs	(4)		0	0
Recoveries	0		0	0
Provision for (recovery of) credit losses on loans	47		11	79
Balance	355	244	244	312
Individually evaluated	0	0	0	0
Collectively evaluated	355	244	244	312
Loans	53,364	48,610	48,610	52,680
Individually evaluated	37	1,044	1,044	38
Collectively evaluated	53,327	47,566	47,566	52,642
Real Estate 1 [Member] | Construction and Land Development [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		(313)	(313)	(313)
Real Estate 1 [Member] | Secured by Multi-family Residential Properties [Member]
Balance	3,159	1,108	1,108	1,108
Charge-offs	(10)		0	(59)
Recoveries	4		5	47
Provision for (recovery of) credit losses on loans	(396)		74	654
Balance	2,757	2,596	2,596	3,159
Individually evaluated	0	0	0	0
Collectively evaluated	2,757	2,596	2,596	3,159
Loans	347,014	334,302	334,302	344,369
Individually evaluated	772	474	474	495
Collectively evaluated	346,242	333,828	333,828	343,874
Real Estate 1 [Member] | Secured by Multi-family Residential Properties [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		1,409	1,409	1,409
Real Estate 1 [Member] | Other Real Estate Loans [Member]
Balance	4,698	3,609	3,609	3,609
Charge-offs	0		0	(34)
Recoveries	1		2	14
Provision for (recovery of) credit losses on loans	225		(150)	(593)
Balance	4,924	5,166	5,166	4,698
Individually evaluated	0	0	0	0
Collectively evaluated	4,924	5,166	5,166	4,698
Loans	445,085	416,001	416,001	447,272
Individually evaluated	0	73	73	0
Collectively evaluated	445,085	415,928	415,928	447,272
Real Estate 1 [Member] | Other Real Estate Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		1,702	1,705	1,702
Commercial and Industrial Loans [Member]
Balance	3,706	1,874	1,874	1,874
Charge-offs	(317)		(851)	(3,452)
Recoveries	6		0	145
Provision for (recovery of) credit losses on loans	1,098		(15)	5,526
Balance	4,493	617	617	3,706
Individually evaluated	3,569	0	0	2,705
Collectively evaluated	924	617	617	1,001
Loans	113,562	110,937	110,937	113,074
Individually evaluated	7,202	0	0	6,230
Collectively evaluated	106,360	110,937	110,937	106,844
Commercial and Industrial Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		(387)	(391)	(387)
Consumer and Other Loans [Member]
Balance	99	309	309	309
Charge-offs	(83)		(126)	(448)
Recoveries	41		55	212
Provision for (recovery of) credit losses on loans	17		80	251
Balance	74	94	94	99
Individually evaluated	0	0	0	0
Collectively evaluated	74	94	94	99
Loans	13,949	8,117	8,117	12,035
Individually evaluated	0	0	0	0
Collectively evaluated	$ 13,949	8,117	8,117	12,035
Consumer and Other Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		$ (225)	$ (224)	$ (225)

X

- Definition

Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

+ References

No definition available.

+ Details

Name:	fxnc_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment
Namespace Prefix:	fxnc_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.

+ References

No definition available.

+ Details

Name:	fxnc_FinancingReceivablesAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix:	fxnc_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph c
-Publisher SEC

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph a
-Subparagraph (1)
-Publisher SEC

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph a
-Subparagraph (3)
-Publisher SEC

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479344/326-20-45-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(7)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of increase in allowance for credit loss on financing receivable from recovery.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (c)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 79
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479294/326-20-55-79

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of writeoff of financing receivable, charged against allowance for credit loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 79
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479294/326-20-55-79

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of financing receivable collectively evaluated for credit loss. Excludes financing receivable individually evaluated for credit loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 6.L.5.a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-4

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11C

+ Details

Name:	us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of financing receivable individually evaluated for credit loss. Excludes financing receivable collectively evaluated for credit loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 6.L.5.a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-4

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11C

+ Details

Name:	us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-13

Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-7A

Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 29
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-29

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph a
-Subparagraph (1)
-Publisher SEC

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph a
-Subparagraph (2)
-Publisher SEC

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1404
-Paragraph a
-Publisher SEC

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 80
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479294/326-20-55-80

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 79
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479294/326-20-55-79

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479344/326-20-45-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-14

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-5

+ Details

Name:	us-gaap_NotesReceivableGross
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of credit loss expense (reversal of expense) for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(11))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Name:	us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=fxnc_RealEstate1Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fxnc_ConstructionAndLandDevelopmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fxnc_SecuredByMultifamilyResidentialPropertiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fxnc_OtherRealEstateLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=fxnc_CommercialAndIndustrialLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=fxnc_ConsumerAndOtherLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: