XML 55 R21.htm IDEA: XBRL DOCUMENT v3.3.0.814

Loan and Allowance for Loan Loss (Tables)

9 Months Ended

Sep. 30, 2015

Loans And Leases Receivable Disclosure

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

							September 30,			December 31,
(In thousands)							2015			2014
Commercial and industrial						$	47,925		$	54,329
Construction and land development							41,592			37,298
Commercial real estate:
	Owner occupied						48,445			52,296
	Other						153,004			139,710
		Total commercial real estate					201,449			192,006
Residential real estate:
	Consumer mortgage						71,415			66,489
	Investment property						46,448			41,152
		Total residential real estate					117,863			107,641
Consumer installment							14,362			12,335
		Total loans					423,191			403,609
Less: unearned income							(619)			(655)
		Loans, net of unearned income				$	422,572		$	402,954

Past Due Financing Receivables [Table Text Block]

									Accruing	Accruing	Total
									30-89 Days	Greater than	Accruing	Non-			Total
(In thousands)							Current		Past Due	90 days	Loans	Accrual			Loans
September 30, 2015:
Commercial and industrial							$	47,807	37	—	47,844	81		$	47,925
Construction and land development								40,886	—	112	40,998	594			41,592
Commercial real estate:
	Owner occupied							47,586	182	—	47,768	677			48,445
	Other							150,891	—	—	150,891	2,113			153,004
		Total commercial real estate						198,477	182	—	198,659	2,790			201,449
Residential real estate:
	Consumer mortgage							70,929	301	—	71,230	185			71,415
	Investment property							46,414	34	—	46,448	—			46,448
		Total residential real estate						117,343	335	—	117,678	185			117,863
Consumer installment								14,342	20	—	14,362	—			14,362
		Total					$	418,855	574	112	419,541	3,650		$	423,191

December 31, 2014:
Commercial and industrial							$	54,106	168	—	54,274	55		$	54,329
Construction and land development								36,483	210	—	36,693	605			37,298
Commercial real estate:
	Owner occupied							51,832	201	—	52,033	263			52,296
	Other							139,710	—	—	139,710	—			139,710
		Total commercial real estate						191,542	201	—	191,743	263			192,006
Residential real estate:
	Consumer mortgage							64,713	1,736	—	66,449	40			66,489
	Investment property							40,503	495	—	40,998	154			41,152
		Total residential real estate						105,216	2,231	—	107,447	194			107,641
Consumer installment								12,290	45	—	12,335	—			12,335
		Total					$	399,637	2,855	—	402,492	1,117		$	403,609

Allowance for Credit Losses on Financing Receivables [Table Text Block]

			September 30, 2015
(In thousands)		Commercial and industrial			Construction and land development		Commercial real estate		Residential real estate		Consumer installment				Total
Quarter ended:
Beginning balance		$	681		640		2,146		1,180		239			$	4,886
Charge-offs			—		—		—		(26)		(23)				(49)
Recoveries			13		4		—		71		2				90
	Net recoveries (charge-offs)		13		4		—		45		(21)				41
Provision for loan losses			(190)		(17)		533		(122)		(4)				200
Ending balance		$	504		627		2,679		1,103		214			$	5,127

Nine months ended:
Beginning balance		$	639		974		1,928		1,119		176			$	4,836
Charge-offs			(58)		—		—		(86)		(45)				(189)
Recoveries			17		13		—		236		14				280
	Net (charge-offs) recoveries		(41)		13		—		150		(31)				91
Provision for loan losses			(94)		(360)		751		(166)		69				200
Ending balance		$	504		627		2,679		1,103		214			$	5,127

			September 30, 2014
(In thousands)		Commercial and industrial			Construction and land development		Commercial real estate		Residential real estate		Consumer installment				Total
Quarter ended:
Beginning balance		$	639		907		1,913		1,095		174			$	4,728
Charge-offs			—		—		—		(287)		(39)				(326)
Recoveries			35		1		—		13		3				52
	Net recoveries (charge-offs)		35		1		—		(274)		(36)				(274)
Provision for loan losses			(5)		(13)		22		262		34				300
Ending balance		$	669		895		1,935		1,083		172			$	4,754

Nine months ended:
Beginning balance		$	386		366		3,186		1,114		216			$	5,268
Charge-offs			(46)		(236)		—		(358)		(83)				(723)
Recoveries			71		4		118		103		13				309
	Net recoveries (charge-offs)		25		(232)		118		(255)		(70)				(414)
Provision for loan losses			258		761		(1,369)		224		26				(100)
Ending balance		$	669		895		1,935		1,083		172			$	4,754

FinancingReceivableAllowanceforCreditLossAdditionalInformationTableTextBlock

							Collectively evaluated (1)			Individually evaluated (2)			Total
							Allowance	Recorded		Allowance	Recorded		Allowance	Recorded
							for loan	investment		for loan	investment		for loan	investment
(In thousands)							losses	in loans		losses	in loans		losses	in loans
September 30, 2015:
Commercial and industrial						$	504	47,869		—	56		504	47,925
Construction and land development							627	40,999		—	593		627	41,592
Commercial real estate							1,719	197,693		960	3,756		2,679	201,449
Residential real estate							1,103	117,863		—	—		1,103	117,863
Consumer installment							214	14,362		—	—		214	14,362
		Total				$	4,167	418,786		960	4,405		5,127	423,191

September 30, 2014:
Commercial and industrial						$	669	52,785		—	83		669	52,868
Construction and land development							895	33,574		—	615		895	34,189
Commercial real estate							1,733	188,150		202	1,927		1,935	190,077
Residential real estate							1,083	105,672		—	883		1,083	106,555
Consumer installment							172	11,535		—	—		172	11,535
		Total				$	4,552	391,716		202	3,508		4,754	395,224
(1)		Represents loans collectively evaluated for impairment in accordance with ASC 450-20, Loss Contingencies (formerly FAS 5), and
		pursuant to amendments by ASU 2010-20 regarding allowance for non-impaired loans.
(2)		Represents loans individually evaluated for impairment in accordance with ASC 310-30, Receivables (formerly FAS 114), and
		pursuant to amendments by ASU 2010-20 regarding allowance for impaired loans.

Financing Receivable Credit Quality Indicators [Table Text Block]

(In thousands)									Pass		Special Mention		Substandard Accruing		Nonaccrual			Total loans
September 30, 2015:
Commercial and industrial								$	43,379		4,136		329		81		$	47,925
Construction and land development									40,360		60		578		594			41,592
Commercial real estate:
	Owner occupied								47,260		284		224		677			48,445
	Other								150,577		37		277		2,113			153,004
		Total commercial real estate							197,837		321		501		2,790			201,449
Residential real estate:
	Consumer mortgage								65,983		1,407		3,840		185			71,415
	Investment property								44,839		485		1,124		—			46,448
		Total residential real estate							110,822		1,892		4,964		185			117,863
Consumer installment									14,137		97		128		—			14,362
		Total						$	406,535		6,506		6,500		3,650		$	423,191

December 31, 2014:
Commercial and industrial								$	49,550		4,348		376		55		$	54,329
Construction and land development									35,911		226		556		605			37,298
Commercial real estate:
	Owner occupied								49,900		1,905		228		263			52,296
	Other								136,801		2,253		656		—			139,710
		Total commercial real estate							186,701		4,158		884		263			192,006
Residential real estate:
	Consumer mortgage								59,646		1,912		4,891		40			66,489
	Investment property								39,348		624		1,026		154			41,152
		Total residential real estate							98,994		2,536		5,917		194			107,641
Consumer installment									12,200		21		114		—			12,335
		Total						$	383,356		11,289		7,847		1,117		$	403,609

Impaired Financing Receivables [Table Text Block]

							September 30, 2015
(In thousands)							Unpaid principal balance (1)	Charge-offs and payments applied (2)	Recorded investment (3)			Related allowance
With no allowance recorded:
Commercial and industrial						$	56	—	56
Construction and land development							2,590	(1,997)	593
Commercial real estate:
	Owner occupied						312	(75)	237
		Total commercial real estate					312	(75)	237
		Total				$	2,958	(2,072)	886
With allowance recorded:
Commercial real estate:
	Owner occupied						1,476	(70)	1,406			427
	Other						2,130	(17)	2,113			533
		Total commercial real estate					3,606	(87)	3,519			960
		Total				$	3,606	(87)	3,519		$	960
		Total impaired loans				$	6,564	(2,159)	4,405		$	960
(1) Unpaid principal balance represents the contractual obligation due from the customer.
(2) Charge-offs and payments applied represents cumulative charge-offs taken, as well as interest payments that have been
	applied against the outstanding principal balance subsequent to the loans being placed on nonaccrual status.
(3) Recorded investment represents the unpaid principal balance less charge-offs and payments applied; it is shown before
	any related allowance for loan losses.

							December 31, 2014
(In thousands)							Unpaid principal balance (1)	Charge-offs and payments applied (2)	Recorded investment (3)			Related allowance
With no allowance recorded:
Commercial and industrial						$	70	—	70
Construction and land development							2,822	(2,217)	605
Commercial real estate:
	Owner occupied						331	(68)	263
		Total commercial real estate					331	(68)	263
Residential real estate:
	Consumer mortgages						934	(192)	742
	Investment property						180	(26)	154
		Total residential real estate					1,114	(218)	896
		Total				$	4,337	(2,503)	1,834
With allowance recorded:
Commercial real estate:
	Owner occupied						846	—	846			102
	Other						591	—	591			92
		Total commercial real estate					1,437	—	1,437			194
		Total				$	1,437	—	1,437		$	194
		Total impaired loans				$	5,774	(2,503)	3,271		$	194
(1) Unpaid principal balance represents the contractual obligation due from the customer.
(2) Charge-offs and payments applied represents cumulative charge-offs taken, as well as interest payments that have been
	applied against the outstanding principal balance subsequent to the loans being placed on nonaccrual status.
(3) Recorded investment represents the unpaid principal balance less charge-offs and payments applied; it is shown before
	any related allowance for loan losses.

Schedule Of Average Impaired Financing Receivable [Table Text Block]

							Quarter ended September 30, 2015				Nine months ended September 30, 2015
							Average		Total interest		Average		Total interest
							recorded		income		recorded		income
(In thousands)							investment		recognized		investment		recognized
Impaired loans:
Commercial and industrial						$	58		1		63		3
Construction and land development							596		—		608		—
Commercial real estate:
	Owner occupied						1,433		11		1,273		32
	Other						921		—		610		18
		Total commercial real estate					2,354		11		1,883		50
Residential real estate:
	Consumer mortgages						—		—		454		173
	Investment property						—		—		91		76
		Total residential real estate					—		—		545		249
		Total				$	3,008		12		3,099		302

							Quarter ended September 30, 2014				Nine months ended September 30, 2014
							Average		Total interest		Average		Total interest
							recorded		income		recorded		income
(In thousands)							investment		recognized		investment		recognized
Impaired loans:
Commercial and industrial						$	88		2		105		6
Construction and land development							730		—		1,159		—
Commercial real estate:
	Owner occupied						1,129		9		1,367		31
	Other						801		4		935		20
		Total commercial real estate					1,930		13		2,302		51
Residential real estate:
	Consumer mortgages						716		5		752		5
	Investment property						162		—		166		—
		Total residential real estate					878		5		918		5
		Total				$	3,626		20		4,484		62

Troubled Debt Restructurings, Accrual Status [Table Text Block]

							TDRs
												Related
(In thousands)							Accruing	Nonaccrual	Total			Allowance
September 30, 2015
Commercial and industrial						$	56	—	56		$	—
Construction and land development							—	593	593			—
Commercial real estate:
	Owner occupied						1,036	237	1,273			130
		Total commercial real estate					1,036	237	1,273			130
		Total				$	1,092	830	1,922		$	130

December 31, 2014
Commercial and industrial						$	70	—	70		$	—
Construction and land development							—	605	605			—
Commercial real estate:
	Owner occupied						846	263	1,109			102
	Other						591	—	591			92
		Total commercial real estate					1,437	263	1,700			194
Residential real estate:
	Consumer mortgages						742	—	742			—
	Investment property						—	154	154			—
		Total residential real estate					742	154	896			—
		Total				$	2,249	1,022	3,271		$	194

Troubled Debt Restructuring, Modifications [Table Text Block]

						Quarter ended September 30,								Nine months ended September 30,
									Pre-		Post -						Pre-		Post -
									modification		modification						modification		modification
						Number			outstanding		outstanding			Number			outstanding		outstanding
						of			recorded		recorded			of			recorded		recorded
(Dollars in thousands)						contracts			investment		investment			contracts			investment		investment
2015:
Commercial and industrial						—		$	—		—			1		$	61		66
Construction and land development						—			—		—			1			116		113
Commercial real estate:
	Owner occupied					1			216		218			1			216		218
	Other					—			—		—			1			592		592
		Total commercial real estate				1			216		218			2			808		810
		Total				1		$	216		218			4		$	985		989
2014:
Commercial real estate:
	Other					1		$	590		592			1		$	590		592
		Total commercial real estate				1			590		592			1			590		592
Residential real estate:
	Consumer mortgages					1			712		712			1			712		712
		Total residential real estate				1			712		712			1			712		712
		Total				2		$	1,302		1,304			2		$	1,302		1,304

Schedule Of Debtor, Troubled Debt Restructuring, Subsequent Defaults [Table Text Block]

						Quarter ended September 30,							Nine months Ended September 30,
						Number of			Recorded				Number of			Recorded
(Dollars in thousands)						Contracts			investment(1)				Contracts			investment(1)
2015:
Commercial real estate:
	Owner occupied					—		$	—				1		$	261
		Total commercial real estate				—			—				1			261
Residential real estate:
	Investment property					—			—				1			150
		Total residential real estate				—			—				1			150
		Total				—		$	—				2		$	411
2014:
Commercial real estate:
	Owner occupied					1		$	272				1		$	272
		Total commercial real estate				1			272				1			272
		Total				1		$	272				1		$	272
(1) Amount as of applicable month end during the respective period for which there was a payment default.

X

- References

No definition available.

+ Details

Name:	aubn_Financingreceivableallowanceforcreditlossadditionalinformationtabletextblock
Namespace Prefix:	aubn_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	aubn_ScheduleOfAccountsNotesLoansAndFinancingReceivableTableTextBlock
Namespace Prefix:	aubn_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	aubn_ScheduleOfAverageImpairedFinancingReceivableTableTextBlock
Namespace Prefix:	aubn_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	aubn_ScheduleOfDebtorTroubledDebtRestructuringSubsequentPeriodsTableTextBlock
Namespace Prefix:	aubn_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	aubn_TroubledDebtRestructuringModificationsTableTextBlock
Namespace Prefix:	aubn_
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 55



-Paragraph 19



-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525



Reference 2: 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

+ 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

- References

No definition available.

+ Details

Name:	us-gaap_LoansAndLeasesReceivableDisclosureAbstract
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 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 33



-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953676-111524



Reference 2: 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

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration