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Regulatory Restrictions and Capital Ratios | 12 Months Ended
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Dec. 31, 2018
Regulatory Capital Requirements [Abstract] |
Regulatory Capital Requirements under Banking Regulations [Text Block] | NOTE 18: REGULATORY RESTRICTIONS AND CA PITAL RATIOS As required by the Economic Growth, Regulatory Relief, and Consumer Protection Act in August 2018, the Federal Reserve Board issued an interim final rule that expanded applicability of the Board’s small bank holding company policy statement. The interim final rule raised the policy statement’s asset threshold from $1 billion to $3 billion in total consolidated assets for a bank holding company or savings and loan holding company that: (1) is not eng aged in significant nonbanking activities; (2) does not conduct significant off-balance sheet activities; and (3) does not have a material amount of debt or equity securities, other than trust-preferred securities, outstanding. The interim final rule provi des that, if warranted for supervisory purposes, the Federal Reserve may exclude a company from the threshold increase. Management believes the Company meets the conditions of the Federal Reserve’s small bank holding company policy statement and is therefo re excluded from consolidated capital requirements at December 31, 2018. The Bank remains subject to regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory - and possibly additional discretionary - actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, th e Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. As of December 31, 2018, the Bank is “well capitalized” under the regulatory framework for prompt corrective action. To be categorized as “well capitalized,” the Bank must maintain minimum common equity Tier 1, total risk-based, Tier 1 risk-based, and Tier 1 leverage ratios as set forth in the table. Management has not received any notification from the Bank's regulators that changes the Bank’s regulatory capit al status. The actual capital amounts and ratios and the aforementioned minimums as of December 31, 2018 and 2017 are presented below.
|  |  |  |  |  |  |  | Minimum for capital |  | Minimum to be
|  | Actual |  | adequacy purposes |  | well capitalized
(Dollars in thousands) |  | Amount |  | Ratio |  |  |  | Amount |  | Ratio |  |  |  | Amount |  | Ratio |
At December 31, 2018: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| AuburnBank | $ | 91,719 |  | 11.33 | % |  | $ | 32,368 |  | 4.00 | % |  | $ | 40,461 |  | 5.00 | %
Common Equity Tier 1 Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| AuburnBank | $ | 91,719 |  | 16.49 | % |  | $ | 25,031 |  | 4.50 | % |  | $ | 36,156 |  | 6.50 | %
Tier 1 Risk-Based Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| AuburnBank | $ | 91,719 |  | 16.49 | % |  | $ | 33,375 |  | 6.00 | % |  | $ | 44,500 |  | 8.00 | %
Total Risk-Based Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| AuburnBank | $ | 96,661 |  | 17.38 | % |  | $ | 44,500 |  | 8.00 | % |  | $ | 55,625 |  | 10.00 | %
At December 31, 2017: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Auburn National Bancorporation | $ | 90,382 |  | 10.95 | % |  | $ | 33,012 |  | 4.00 | % |  |  | N/A |  | N/A |
| AuburnBank |  | 89,217 |  | 10.82 |  |  |  | 32,978 |  | 4.00 |  |  | $ | 41,222 |  | 5.00 | %
Common Equity Tier 1 Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Auburn National Bancorporation | $ | 87,382 |  | 16.42 | % |  | $ | 23,949 |  | 4.50 | % |  |  | N/A |  | N/A |
| AuburnBank |  | 89,217 |  | 16.74 |  |  |  | 23,987 |  | 4.50 |  |  | $ | 34,648 |  | 6.50 | %
Tier 1 Risk-Based Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Auburn National Bancorporation | $ | 90,382 |  | 16.98 | % |  | $ | 31,932 |  | 6.00 | % |  |  | N/A |  | N/A |
| AuburnBank |  | 89,217 |  | 16.74 |  |  |  | 31,983 |  | 6.00 |  |  | $ | 42,644 |  | 8.00 | %
Total Risk-Based Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Auburn National Bancorporation | $ | 95,300 |  | 17.91 | % |  | $ | 42,576 |  | 8.00 | % |  |  | N/A |  | N/A |
| AuburnBank |  | 94,135 |  | 17.66 |  |  |  | 42,644 |  | 8.00 |  |  | $ | 53,305 |  | 10.00 | %
Dividends paid by the Bank are a principal source of funds available to the Company for payment of dividends to its stockholders and for other needs. Applicable federal and state statutes and regulations impose restrictions on the amounts of dividends that may be declared by the subsidiary bank. State law and Federal Reserve policy restrict the Bank from declaring dividends in excess of the sum of the current year’s earnings plus the retained net earnings from the preceding two years without prior appro val. In addition to the formal statutes and regulations, regulatory authorities also consider the adequacy of the Bank’s total capital in relation to its assets, deposits, and other such items. Capital adequacy considerations could further limit the availa bility of dividends from the Bank. At December 31, 2018, the Bank could have declared additional dividends of approximately $8.0 million without prior approval of regulatory authorities. As a result of this limitation, approximately $79.9 million of th e Company’s investment in the Bank was restricted from transfer in the form of div idends.

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- Definition The entire disclosure for banks, savings institutions, and credit unions, for regulatory capital requirements imposed by the Federal Reserve System (FRB), the Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS) or for any state imposed capital requirements, as applicable. The disclosure may include (1) a description of regulatory capital requirements (a) for capital adequacy purposes and (b) established by the prompt corrective action provisions of Section 38 of the Federal Depository Insurance Act; (2) the actual or possible material effects of noncompliance with such requirements; (3) whether the entity is in compliance with the regulatory capital requirements including (a) required and actual ratios and amounts of Tier 1 leverage, Tier 1 risk-based, and total risk-based capital, tangible capital (for savings institutions), and Tier 3 capital for market risk (for certain banks and bank holding companies), (b) factors that may significantly affect capital adequacy; (4) the prompt corrective action category in which the entity was classified as of its most recent notification; (5) whether management believes any conditions or events since notification have changed the entity's category. Also may include additional information that might be disclosed in situations where substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1C -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958572-112826 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1D -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958573-112826 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958570-112826 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958569-112826 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1G -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958577-112826 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1F -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958575-112826 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1E -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958574-112826 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958568-112826 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1H -URI http://asc.fasb.org/extlink&oid=84167132&loc=d3e65071-112826 + Details
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