XML 33 R22.htm IDEA: XBRL DOCUMENT v3.5.0.2

Loan and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2016

Loans And Leases Receivable Disclosure [Abstract]

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

							September 30,			December 31,
(In thousands)							2016			2015
Commercial and industrial						$	50,881		$	52,479
Construction and land development							44,004			43,694
Commercial real estate:
	Owner occupied						46,427			46,602
	Multi-family						45,799			45,264
	Other						119,332			111,987
		Total commercial real estate					211,558			203,853
Residential real estate:
	Consumer mortgage						67,238			70,009
	Investment property						45,065			46,664
		Total residential real estate					112,303			116,673
Consumer installment							8,996			10,220
		Total loans					427,742			426,919
Less: unearned income							(539)			(509)
		Loans, net of unearned income				$	427,203		$	426,410

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, 2016:
Commercial and industrial							$	50,840	3	—	50,843	38		$	50,881
Construction and land development								43,959	—	—	43,959	45			44,004
Commercial real estate:
	Owner occupied							46,427	—	—	46,427	—			46,427
	Multi-family							45,799	—	—	45,799	—			45,799
	Other							117,811	—	—	117,811	1,521			119,332
		Total commercial real estate						210,037	—	—	210,037	1,521			211,558
Residential real estate:
	Consumer mortgage							66,705	312	211	67,228	10			67,238
	Investment property							45,008	57	—	45,065	—			45,065
		Total residential real estate						111,713	369	211	112,293	10			112,303
Consumer installment								8,956	40	—	8,996	—			8,996
		Total					$	425,505	412	211	426,128	1,614		$	427,742

December 31, 2015:
Commercial and industrial							$	52,387	49	—	52,436	43		$	52,479
Construction and land development								43,111	—	—	43,111	583			43,694
Commercial real estate:
	Owner occupied							46,372	—	—	46,372	230			46,602
	Multi-family							45,264	—	—	45,264	—			45,264
	Other							110,467	—	—	110,467	1,520			111,987
		Total commercial real estate						202,103	—	—	202,103	1,750			203,853
Residential real estate:
	Consumer mortgage							68,579	1,105	—	69,684	325			70,009
	Investment property							46,435	229	—	46,664	—			46,664
		Total residential real estate						115,014	1,334	—	116,348	325			116,673
Consumer installment								10,179	28	—	10,207	13			10,220
		Total					$	422,794	1,411	—	424,205	2,714		$	426,919

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

			September 30, 2016
(In thousands)		Commercial and industrial			Construction and land development		Commercial real estate		Residential real estate		Consumer installment				Total
Quarter ended:
Beginning balance		$	506		744		2,092		1,061		125			$	4,528
Charge-offs			—		—		—		(7)		(1)				(8)
Recoveries			3		5		—		49		1				58
	Net recoveries		3		5		—		42		—				50
Provision for loan losses			6		(76)		140		(83)		13				—
Ending balance		$	515		673		2,232		1,020		138			$	4,578

Nine months ended:
Beginning balance		$	523		669		1,879		1,059		159			$	4,289
Charge-offs			(83)		—		(194)		(162)		(29)				(468)
Recoveries			26		1,207		—		115		9				1,357
	Net (charge-offs) recoveries		(57)		1,207		(194)		(47)		(20)				889
Provision for loan losses			49		(1,203)		547		8		(1)				(600)
Ending balance		$	515		673		2,232		1,020		138			$	4,578

			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

Financing Receivable Allowance for Credit Loss Additional Information [Table Text Block]

							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, 2016:
Commercial and industrial						$	515	50,858		—	23		515	50,881
Construction and land development							673	43,959		—	45		673	44,004
Commercial real estate							2,196	209,840		36	1,718		2,232	211,558
Residential real estate							1,020	112,303		—	—		1,020	112,303
Consumer installment							138	8,996		—	—		138	8,996
		Total				$	4,542	425,956		36	1,786		4,578	427,742

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
(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, 2016:
Commercial and industrial								$	46,784		3,703		356		38		$	50,881
Construction and land development									43,554		53		352		45			44,004
Commercial real estate:
	Owner occupied								45,456		528		443		—			46,427
	Multi-family								45,799		—		—		—			45,799
	Other								117,006		64		741		1,521			119,332
		Total commercial real estate							208,261		592		1,184		1,521			211,558
Residential real estate:
	Consumer mortgage								61,379		2,579		3,270		10			67,238
	Investment property								43,806		106		1,153		—			45,065
		Total residential real estate							105,185		2,685		4,423		10			112,303
Consumer installment									8,849		58		89		—			8,996
		Total						$	412,633		7,091		6,404		1,614		$	427,742

December 31, 2015:
Commercial and industrial								$	48,038		4,075		323		43		$	52,479
Construction and land development									42,458		60		593		583			43,694
Commercial real estate:
	Owner occupied								45,772		381		219		230			46,602
	Multi-family								45,264		—		—		—			45,264
	Other								110,159		36		272		1,520			111,987
		Total commercial real estate							201,195		417		491		1,750			203,853
Residential real estate:
	Consumer mortgage								64,502		1,964		3,218		325			70,009
	Investment property								45,399		112		1,153		—			46,664
		Total residential real estate							109,901		2,076		4,371		325			116,673
Consumer installment									10,038		55		114		13			10,220
		Total						$	411,630		6,683		5,892		2,714		$	426,919

Impaired Financing Receivables [Table Text Block]

							September 30, 2016
(In thousands)							Unpaid principal balance (1)	Charge-offs and payments applied (2)	Recorded investment (3)			Related allowance
With no allowance recorded:
Commercial and industrial						$	23	—	23
Construction and land development							151	(106)	45
Commercial real estate:
	Other						2,472	(952)	1,520
		Total commercial real estate					2,472	(952)	1,520
		Total				$	2,646	(1,058)	1,588
With allowance recorded:
Commercial real estate:
	Owner occupied						198	—	198			36
		Total commercial real estate					198	—	198			36
		Total				$	198	—	198		$	36
		Total impaired loans				$	2,844	(1,058)	1,786		$	36
(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, 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						$	48	—	48
Construction and land development							2,582	(1,999)	583
Commercial real estate:
	Owner occupied						308	(78)	230
	Other						2,136	(617)	1,519
		Total commercial real estate					2,444	(695)	1,749
		Total				$	5,074	(2,694)	2,380
With allowance recorded:
Commercial real estate:
	Owner occupied						1,027	—	1,027			121
		Total commercial real estate					1,027	—	1,027			121
		Total				$	1,027	—	1,027		$	121
		Total impaired loans				$	6,101	(2,694)	3,407		$	121
(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, 2016				Nine months ended September 30, 2016
							Average		Total interest		Average		Total interest
							recorded		income		recorded		income
(In thousands)							investment		recognized		investment		recognized
Impaired loans:
Commercial and industrial						$	26		—		36		2
Construction and land development							48		—		111		—
Commercial real estate:
	Owner occupied						465		3		850		29
	Other						1,532		—		1,662		—
		Total commercial real estate					1,997		3		2,512		29
		Total				$	2,071		3		2,659		31

							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

Troubled Debt Restructurings on Financing Receivables, Accrual Status [Table Text Block]

							TDRs
												Related
(In thousands)							Accruing	Nonaccrual	Total			Allowance
September 30, 2016
Commercial and industrial						$	23	—	23		$	—
Construction and land development							—	45	45			—
Commercial real estate:
	Owner occupied						198	—	198			36
	Other						—	1,520	1,520			—
		Total commercial real estate					198	1,520	1,718			36
		Total				$	221	1,565	1,786		$	36

December 31, 2015
Commercial and industrial						$	48	—	48		$	—
Construction and land development							—	582	582			—
Commercial real estate:
	Owner occupied						1,027	230	1,257			121
		Total commercial real estate					1,027	230	1,257			121
		Total				$	1,075	812	1,887		$	121

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
2016:
Commercial real estate:
	Other					—		$	—		—			1		$	1,509		1,509
		Total commercial real estate				—			—		—			1			1,509		1,509
		Total				—		$	—		—			1		$	1,509		1,509
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

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
(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_ScheduleOfDebtorTroubledDebtRestructuringSubsequentDefaultsTableTextBlock
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=49124121&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=49124121&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=49124121&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=49124121&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=49124121&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=49124121&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=49124121&loc=SL6953682-111524

+ Details

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