XML 51 R41.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Note 6 - Loans and Allowance for Loan Losses - Loan Portfolio By Reporting Segment and Portfolio Segment (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 | Sep. 30, 2015 | Dec. 31, 2014
--- | --- | --- | --- | ---
Real Estate [Member] | Construction, Land Development and Other Land Loans [Member] | FUSB [Member] |  |  |  |
Total loans | $ 24,610 | $ 11,827 |  |
Real Estate [Member] | Construction, Land Development and Other Land Loans [Member] | ALC [Member] |  |  |  |
Total loans |  |  |  |
Real Estate [Member] | Construction, Land Development and Other Land Loans [Member] |  |  |  |
Total loans | 24,610 | 11,827 |  |
Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member] | FUSB [Member] |  |  |  |
Total loans | 32,559 | 30,730 |  |
Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member] | ALC [Member] |  |  |  |
Total loans | 14,462 | 17,233 |  |
Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member] |  |  |  |
Total loans | 47,021 | 47,963 |  |
Real Estate [Member] | Secured by Multi-family Residential Properties [Member] | FUSB [Member] |  |  |  |
Total loans | 16,801 | 11,845 |  |
Real Estate [Member] | Secured by Multi-family Residential Properties [Member] | ALC [Member] |  |  |  |
Total loans |  |  |  |
Real Estate [Member] | Secured by Multi-family Residential Properties [Member] |  |  |  |
Total loans | 16,801 | 11,845 |  |
Real Estate [Member] | Secured by Non-farm, Non-residential Properties [Member] | FUSB [Member] |  |  |  |
Total loans | 97,859 | 83,883 |  |
Real Estate [Member] | Secured by Non-farm, Non-residential Properties [Member] | ALC [Member] |  |  |  |
Total loans |  |  |  |
Real Estate [Member] | Secured by Non-farm, Non-residential Properties [Member] |  |  |  |
Total loans | 97,859 | 83,883 |  |
Real Estate [Member] | Other Real Estate Loans [Member] | FUSB [Member] |  |  |  |
Total loans | 185 | 115 |  |
Real Estate [Member] | Other Real Estate Loans [Member] | ALC [Member] |  |  |  |
Total loans |  |  |  |
Real Estate [Member] | Other Real Estate Loans [Member] |  |  |  |
Total loans | 185 | 115 |  |
Commercial and Industrial Loans [Member] | FUSB [Member] |  |  |  |
Total loans | 54,459 | 29,377 |  |
Commercial and Industrial Loans [Member] | ALC [Member] |  |  |  |
Total loans |  |  |  |
Commercial and Industrial Loans [Member] |  |  |  |
Total loans | 54,459 | 29,377 |  |
Consumer Portfolio Segment [Member] | FUSB [Member] |  |  |  |
Total loans | 6,289 | 7,057 |  |
Allowance for loan losses | 11 | 27 |  | $ 114
Consumer Portfolio Segment [Member] | ALC [Member] |  |  |  |
Total loans | 80,915 | 76,131 |  |
Allowance for loan losses | 2,291 | 2,201 |  | 2,336
Consumer Portfolio Segment [Member] |  |  |  |
Total loans | 87,204 | 83,188 |  |
Other Loans [Member] | FUSB [Member] |  |  |  |
Total loans | 46 | 379 |  |
Allowance for loan losses | 35 | 14 |  |
Other Loans [Member] | ALC [Member] |  |  |  |
Total loans |  |  |  |
Allowance for loan losses |  |  |  |
Other Loans [Member] |  |  |  |
Total loans | 46 | 379 |  |
FUSB [Member] |  |  |  |
Total loans | 232,808 | 175,213 |  |
Less: Unearned interest, fees and deferred cost | 191 | 149 |  |
Allowance for loan losses | 1,216 | 1,329 |  | 3,486
Net loans | 231,401 | 173,735 |  |
ALC [Member] |  |  |  |
Total loans | 95,377 | 93,364 |  |
Less: Unearned interest, fees and deferred cost | 7,205 | 9,215 |  |
Allowance for loan losses | 2,452 | 2,452 |  | $ 2,682
Net loans | 85,720 | 81,697 |  |
Total loans | 328,185 | 268,577 |  |
Less: Unearned interest, fees and deferred cost | 7,396 | 9,364 |  |
Allowance for loan losses | 3,668 | 3,781 |  |
Net loans | $ 317,121 | $ 255,432 | $ 237,715 |

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 Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 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 FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L.1) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74567-122707 Reference 5: 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 + Details
Name: | us-gaap_LoansAndLeasesReceivableAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred interest and fee income, unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of acquired loans. Excludes amounts for 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 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=65890831&loc=d3e10152-111534 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5074-111524 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) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 4 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=25496975&loc=d3e45377-112738 + Details
Name: | us-gaap_LoansAndLeasesReceivableDeferredIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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=65884687&loc=d3e4428-111522 + Details
Name: | us-gaap_LoansAndLeasesReceivableGrossCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale. + 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=65884687&loc=d3e4428-111522 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) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_LoansAndLeasesReceivableNetReportedAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fusb_RealEstate1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_ConstructionLandDevelopmentAndOtherLandLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=fusb_FirstUnitedSecurityBankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=fusb_AcceptanceLoanCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_SecuredBy1To4FamilyResidentialPropertiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_SecuredByMultifamilyResidentialPropertiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_SecuredByNonfarmNonresidentialPropertiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_OtherRealEstateLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fusb_CommercialAndIndustrialLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fusb_OtherLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |