XML 31 R20.htm IDEA: XBRL DOCUMENT v3.19.2

Fair Value (Tables)

6 Months Ended

Jun. 30, 2019

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

						Quoted Prices in		Significant
						Active Markets		Other		Significant
						for		Observable		Unobservable
						Identical Assets		Inputs		Inputs
(Dollars in thousands)				Amount		(Level 1)		(Level 2)		(Level 3)
June 30, 2019:
Securities available-for-sale:
	Agency obligations		$	57,160		—		57,160		—
	Agency RMBS			122,655		—		122,655		—
	State and political subdivisions			68,998		—		68,998		—
Total securities available-for-sale				248,813		—		248,813		—
		Total assets at fair value	$	248,813		—		248,813		—
December 31, 2018:
Securities available-for-sale:
	Agency obligations		$	51,171		—		51,171		—
	Agency RMBS			118,598		—		118,598		—
	State and political subdivisions			70,032		—		70,032		—
Total securities available-for-sale				239,801		—		239,801		—
		Total assets at fair value	$	239,801		—		239,801		—

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]

					Quoted Prices in
					Active Markets		Other		Significant
					for		Observable		Unobservable
			Carrying		Identical Assets		Inputs		Inputs
(Dollars in thousands)			Amount		(Level 1)		(Level 2)		(Level 3)
June 30, 2019:
Loans held for sale		$	2,016		—		2,016		—
Other assets (2)			1,658		—		—		1,658
	Total assets at fair value	$	3,674		—		2,016		1,658
December 31, 2018:
Loans held for sale		$	383		—		383		—
Loans, net(1)			157		—		—		157
Other assets (2)			1,613		—		—		1,613
	Total assets at fair value	$	2,153		—		383		1,770
(1)Loans considered impaired under ASC 310-10-35, Receivables. This amount reflects the recorded investment in impaired loans, net of any related allowance for loan losses.
(2)Represents MSRs, net and other real estate owned, both of which are carried at lower of cost or estimated fair value.

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]

										Weighted
			Carrying					Significant		Average
(Dollars in thousands)			Amount			Valuation Technique		Unobservable Input		of Input
June 30, 2019:
Other real estate owned			303			Appraisal		Appraisal discounts (%)		10.0	%
Mortgage servicing rights, net			1,355			Discounted cash flow		Prepayment speed or CPR (%)		10.1	%
								Discount rate (%)		10.0	%
December 31, 2018:
Impaired loans		$	157			Appraisal		Appraisal discounts (%)		10.0	%
Other real estate owned			172			Appraisal		Appraisal discounts (%)		10.0	%
Mortgage servicing rights, net			1,441			Discounted cash flow		Prepayment speed or CPR (%)		8.3	%
								Discount rate (%)		10.0	%

Financial Instruments [Table Text Block]

										Fair Value Hierarchy
				Carrying			Estimated			Level 1			Level 2			Level 3
(Dollars in thousands)				amount			fair value			inputs			inputs			Inputs
June 30, 2019:
Financial Assets:
	Loans, net (1)		$	471,210		$	465,846		$	—		$	—		$	465,846
	Loans held for sale			2,016			2,063			—			2,063			—
Financial Liabilities:
	Time Deposits		$	170,067		$	170,542		$	—		$	170,542		$	—
December 31, 2018:
Financial Assets:
	Loans, net (1)		$	472,118		$	465,456		$	—		$	—		$	465,456
	Loans held for sale			383			397			—			397			—
Financial Liabilities:
	Time Deposits		$	181,237		$	181,168		$	—		$	181,168		$	—
(1) Represents loans, net of unearned income and the allowance for loan losses. The fair value of loans was measured using an exit price notion.

X

- Definition

The entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management

+ References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

+ Details

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

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique used to measure similar asset in prior period by class of asset or liability on non-recurring basis.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

+ Details

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

X

- References

No definition available.

+ Details

Name:	us-gaap_FairValueDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

+ Details

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