XML 43 R23.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Note 2 - Investment Securities (Details) - Investment Securities (USD $) In Thousands, unless otherwise specified | Sep. 30, 2014 | Dec. 31, 2013
--- | --- | ---
Securities available for sale: |  |
Securities available for sale, Amortized Cost | $ 99,660 |
Securities available for sale, Fair Value | 100,491 | 108,762
Securities held to maturity: |  |
Securities available for sale, Amortized Cost | 7 | 9
Securities available for sale, Gross Unrealized Gains | 0 | 0
Securities available for sale, Gross Unrealized Losses | 0 | 0
Securities available for sale, Fair Value | 7 | 9
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] |  |
Securities available for sale: |  |
Securities available for sale, Amortized Cost | 30,408 | 18,408
Securities available for sale, Gross Unrealized Gains | 173 | 205
Securities available for sale, Gross Unrealized Losses | 160 | 244
Securities available for sale, Fair Value | 30,421 | 18,369
Securities held to maturity: |  |
Securities available for sale, Amortized Cost |  | 9
Securities available for sale, Gross Unrealized Gains |  | 0
Securities available for sale, Gross Unrealized Losses |  | 0
Securities available for sale, Fair Value |  | 9
Agency Collateralized Mortgage Obligations [Member] |  |
Securities available for sale: |  |
Securities available for sale, Amortized Cost | 15,813 | 20,486
Securities available for sale, Gross Unrealized Gains | 108 | 96
Securities available for sale, Gross Unrealized Losses | 205 | 341
Securities available for sale, Fair Value | 15,716 | 20,241
US Government Agencies Debt Securities [Member] |  |
Securities available for sale: |  |
Securities available for sale, Amortized Cost | 22,555 | 31,594
Securities available for sale, Gross Unrealized Gains | 35 | 49
Securities available for sale, Gross Unrealized Losses | 162 | 729
Securities available for sale, Fair Value | 22,428 | 30,914
Municipal Notes [Member] |  |
Securities available for sale: |  |
Securities available for sale, Amortized Cost | 30,884 | 36,200
Securities available for sale, Gross Unrealized Gains | 1,172 | 778
Securities available for sale, Gross Unrealized Losses | 135 | 938
Securities available for sale, Fair Value | 31,921 | 36,040
Debt Securities [Member] |  |
Securities available for sale: |  |
Securities available for sale, Amortized Cost | 99,660 | 106,688
Securities available for sale, Gross Unrealized Gains | 1,488 | 1,128
Securities available for sale, Gross Unrealized Losses | 662 | 2,252
Securities available for sale, Fair Value | 100,486 | 105,564
Mutual Funds [Member] |  |
Securities available for sale: |  |
Securities available for sale, Amortized Cost | 5 | 3,238
Securities available for sale, Gross Unrealized Gains | 0 | 0
Securities available for sale, Gross Unrealized Losses | 0 | 40
Securities available for sale, Fair Value | 5 | 3,198
Total [Member] |  |
Securities available for sale: |  |
Securities available for sale, Amortized Cost | 99,665 | 109,926
Securities available for sale, Gross Unrealized Gains | 1,488 | 1,128
Securities available for sale, Gross Unrealized Losses | 662 | 2,292
Securities available for sale, Fair Value | $ 100,491 | $ 108,762

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

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

X
- Definition Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562 + Details
Name: | us-gaap_AvailableForSaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any. + 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 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AvailableForSaleSecuritiesAmortizedCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.6) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_HeldToMaturitySecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of accumulated unrealized gain on investments in debt securities classified as held-to-maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 + Details
Name: | us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 + Details
Name: | us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of investments in debt securities classified as held-to-maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 + Details
Name: | us-gaap_HeldToMaturitySecuritiesFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant