XML 29 R18.htm IDEA: XBRL DOCUMENT
v3.20.2

Loan and Allowance for Loan Losses (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2020
Loans And Leases Receivable Disclosure [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
|  |  |  |  |  |  | June 30, |  |  | December 31,
(In thousands) |  |  | 2020 |  |  | 2019
Commercial and industrial |  | $ | 87,754 |  | $ | 56,782
Construction and land development |  |  | 32,967 |  |  | 32,841
Commercial real estate: |  |  |  |  |  |
| Owner occupied |  |  | 50,036 |  |  | 48,860
| Hotel/motel |  |  | 43,183 |  |  | 43,719
| Multi-family |  |  | 31,974 |  |  | 44,839
| Other |  |  | 125,395 |  |  | 132,900
|  | Total commercial real estate |  |  | 250,588 |  |  | 270,318
Residential real estate: |  |  |  |  |  |
| Consumer mortgage |  |  | 40,967 |  |  | 48,923
| Investment property |  |  | 44,858 |  |  | 43,652
|  | Total residential real estate |  |  | 85,825 |  |  | 92,575
Consumer installment |  |  | 8,631 |  |  | 8,866
|  | Total loans |  |  | 465,765 |  |  | 461,382
Less: unearned income |  |  | (1,491) |  |  | (481)
|  | Loans, net of unearned income |  | $ | 464,274 |  | $ | 460,901
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
June 30, 2020: |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 87,671 | 83 | — | 87,754 | — |  | $ | 87,754
Construction and land development |  |  | 32,967 | — | — | 32,967 | — |  |  | 32,967
Commercial real estate: |  |  |  |  |  |  |  |  |  |
| Owner occupied |  |  | 49,958 | 78 | — | 50,036 | — |  |  | 50,036
| Hotel/motel |  |  | 43,183 | — | — | 43,183 | — |  |  | 43,183
| Multi-family |  |  | 31,974 | — | — | 31,974 | — |  |  | 31,974
| Other |  |  | 125,087 | 90 | — | 125,177 | 218 |  |  | 125,395
|  | Total commercial real estate |  |  | 250,202 | 168 | — | 250,370 | 218 |  |  | 250,588
Residential real estate: |  |  |  |  |  |  |  |  |  |
| Consumer mortgage |  |  | 40,189 | 430 | — | 40,619 | 348 |  |  | 40,967
| Investment property |  |  | 44,557 | 190 | — | 44,747 | 111 |  |  | 44,858
|  | Total residential real estate |  |  | 84,746 | 620 | — | 85,366 | 459 |  |  | 85,825
Consumer installment |  |  | 8,573 | 8 | 49 | 8,630 | 1 |  |  | 8,631
|  | Total |  | $ | 464,159 | 879 | 49 | 465,087 | 678 |  | $ | 465,765
December 31, 2019: |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 56,758 | 24 | — | 56,782 | — |  | $ | 56,782
Construction and land development |  |  | 32,385 | 456 | — | 32,841 | — |  |  | 32,841
Commercial real estate: |  |  |  |  |  |  |  |  |  |
| Owner occupied |  |  | 48,860 | — | — | 48,860 | — |  |  | 48,860
| Hotel/motel |  |  | 43,719 | — | — | 43,719 | — |  |  | 43,719
| Multi-family |  |  | 44,839 | — | — | 44,839 | — |  |  | 44,839
| Other |  |  | 132,900 | — | — | 132,900 | — |  |  | 132,900
|  | Total commercial real estate |  |  | 270,318 | — | — | 270,318 | — |  |  | 270,318
Residential real estate: |  |  |  |  |  |  |  |  |  |
| Consumer mortgage |  |  | 47,151 | 1,585 | — | 48,736 | 187 |  |  | 48,923
| Investment property |  |  | 43,629 | 23 | — | 43,652 | — |  |  | 43,652
|  | Total residential real estate |  |  | 90,780 | 1,608 | — | 92,388 | 187 |  |  | 92,575
Consumer installment |  |  | 8,802 | 64 | — | 8,866 | — |  |  | 8,866
|  | Total |  | $ | 459,043 | 2,152 | — | 461,195 | 187 |  | $ | 461,382
Allowance for Credit Losses on Financing Receivables [Table Text Block] |
|  |  | June 30, 2020
(In thousands) | Commercial and industrial |  | Construction and land development |  | Commercial real estate |  | Residential real estate |  | Consumer installment |  |  |  | Total
Quarter ended: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 675 |  | 582 |  | 2,596 |  | 877 |  | 137 |  |  | $ | 4,867
Charge-offs |  | (4) |  | — |  | — |  | — |  | (27) |  |  |  | (31)
Recoveries |  | 2 |  | — |  | — |  | 14 |  | 6 |  |  |  | 22
| Net (charge-offs) recoveries |  | (2) |  | — |  | — |  | 14 |  | (21) |  |  |  | (9)
Provision for loan losses |  | 6 |  | 31 |  | 319 |  | 63 |  | 31 |  |  |  | 450
Ending balance | $ | 679 |  | 613 |  | 2,915 |  | 954 |  | 147 |  |  | $ | 5,308
Six months ended: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 577 |  | 569 |  | 2,289 |  | 813 |  | 138 |  |  | $ | 4,386
Charge-offs |  | (4) |  | — |  | — |  | — |  | (32) |  |  |  | (36)
Recoveries |  | 55 |  | — |  | — |  | 45 |  | 8 |  |  |  | 108
| Net recoveries (charge-offs) |  | 51 |  | — |  | — |  | 45 |  | (24) |  |  |  | 72
Provision for loan losses |  | 51 |  | 44 |  | 626 |  | 96 |  | 33 |  |  |  | 850
Ending balance | $ | 679 |  | 613 |  | 2,915 |  | 954 |  | 147 |  |  | $ | 5,308
|  |  | June 30, 2019
(In thousands) | Commercial and industrial |  | Construction and land development |  | Commercial real estate |  | Residential real estate |  | Consumer installment |  |  |  | Total
Quarter ended: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 686 |  | 773 |  | 2,251 |  | 930 |  | 168 |  |  | $ | 4,808
Charge-offs |  | — |  | — |  | — |  | — |  | (1) |  |  |  | (1)
Recoveries |  | 6 |  | — |  | 1 |  | 33 |  | 4 |  |  |  | 44
| Net recoveries (charge-offs) |  | 6 |  | — |  | 1 |  | 33 |  | 3 |  |  |  | 43
Provision for loan losses |  | 34 |  | 8 |  | 35 |  | (59) |  | (18) |  |  |  | —
Ending balance | $ | 726 |  | 781 |  | 2,287 |  | 904 |  | 153 |  |  | $ | 4,851
Six months ended: |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 778 |  | 700 |  | 2,218 |  | 946 |  | 148 |  |  | $ | 4,790
Charge-offs |  | — |  | — |  | — |  | — |  | (16) |  |  |  | (16)
Recoveries |  | 24 |  | — |  | 1 |  | 47 |  | 5 |  |  |  | 77
| Net recoveries (charge-offs) |  | 24 |  | — |  | 1 |  | 47 |  | (11) |  |  |  | 61
Provision for loan losses |  | (76) |  | 81 |  | 68 |  | (89) |  | 16 |  |  |  | —
Ending balance | $ | 726 |  | 781 |  | 2,287 |  | 904 |  | 153 |  |  | $ | 4,851
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
June 30, 2020: |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 679 | 87,754 |  | — | — |  | 679 | 87,754
Construction and land development |  | 613 | 32,967 |  | — | — |  | 613 | 32,967
Commercial real estate |  | 2,915 | 250,370 |  | — | 218 |  | 2,915 | 250,588
Residential real estate |  | 954 | 85,714 |  | — | 111 |  | 954 | 85,825
Consumer installment |  | 147 | 8,631 |  | — | — |  | 147 | 8,631
|  | Total | $ | 5,308 | 465,436 |  | — | 329 |  | 5,308 | 465,765
June 30, 2019: |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 726 | 54,307 |  | — | — |  | 726 | 54,307
Construction and land development |  | 781 | 45,395 |  | — | — |  | 781 | 45,395
Commercial real estate |  | 2,287 | 268,500 |  | — | — |  | 2,287 | 268,500
Residential real estate |  | 904 | 99,292 |  | — | — |  | 904 | 99,292
Consumer installment |  | 153 | 9,091 |  | — | — |  | 153 | 9,091
|  | Total | $ | 4,851 | 476,585 |  | — | — |  | 4,851 | 476,585
(1) | Represents loans collectively evaluated for impairment in accordance with ASC 450-20, Loss Contingencies, 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, 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
June 30, 2020: |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 85,347 |  | 2,196 |  | 211 |  | — |  | $ | 87,754
Construction and land development |  | 32,399 |  | — |  | 568 |  | — |  |  | 32,967
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |
| Owner occupied |  | 48,988 |  | 902 |  | 146 |  | — |  |  | 50,036
| Hotel/motel |  | 43,183 |  | — |  | — |  | — |  |  | 43,183
| Multi-family |  | 28,444 |  | 3,530 |  | — |  | — |  |  | 31,974
| Other |  | 124,285 |  | 873 |  | 19 |  | 218 |  |  | 125,395
|  | Total commercial real estate |  | 244,900 |  | 5,305 |  | 165 |  | 218 |  |  | 250,588
Residential real estate: |  |  |  |  |  |  |  |  |  |  |
| Consumer mortgage |  | 37,453 |  | 739 |  | 2,427 |  | 348 |  |  | 40,967
| Investment property |  | 43,991 |  | 538 |  | 218 |  | 111 |  |  | 44,858
|  | Total residential real estate |  | 81,444 |  | 1,277 |  | 2,645 |  | 459 |  |  | 85,825
Consumer installment |  | 8,520 |  | 55 |  | 55 |  | 1 |  |  | 8,631
|  | Total | $ | 452,610 |  | 8,833 |  | 3,644 |  | 678 |  | $ | 465,765
December 31, 2019: |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 54,340 |  | 2,176 |  | 266 |  | — |  | $ | 56,782
Construction and land development |  | 31,798 |  | — |  | 1,043 |  | — |  |  | 32,841
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |
| Owner occupied |  | 47,865 |  | 917 |  | 78 |  | — |  |  | 48,860
| Hotel/motel |  | 43,719 |  | — |  | — |  | — |  |  | 43,719
| Multi-family |  | 44,839 |  | — |  | — |  | — |  |  | 44,839
| Other |  | 132,030 |  | 849 |  | 21 |  | — |  |  | 132,900
|  | Total commercial real estate |  | 268,453 |  | 1,766 |  | 99 |  | — |  |  | 270,318
Residential real estate: |  |  |  |  |  |  |  |  |  |  |
| Consumer mortgage |  | 45,247 |  | 962 |  | 2,527 |  | 187 |  |  | 48,923
| Investment property |  | 42,331 |  | 949 |  | 372 |  | — |  |  | 43,652
|  | Total residential real estate |  | 87,578 |  | 1,911 |  | 2,899 |  | 187 |  |  | 92,575
Consumer installment |  | 8,742 |  | 60 |  | 64 |  | — |  |  | 8,866
|  | Total | $ | 450,911 |  | 5,913 |  | 4,371 |  | 187 |  | $ | 461,382
Impaired Financing Receivables [Table Text Block] |
|  |  |  |  |  |  | June 30, 2020
(In thousands) |  | Unpaid principal balance (1) | Charge-offs and payments applied (2) | Recorded investment (3) |  |  | Related allowance
With no allowance recorded:
Commercial real estate: |  |  |  |  |  |  |
| Other | $ | 218 | — | 218 |  | $ | —
|  | Total commercial real estate |  | 218 | — | 218 |  |  | —
Residential real estate: |  |  |  |  |  |  |
| Investment property |  | 111 | — | 111 |  |  | —
|  | Total residential real estate |  | 111 | — | 111 |  |  | —
|  | Total impaired loans | $ | 329 | — | 329 |  | $ | —
(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, 2019
(In thousands) |  | Unpaid principal balance (1) | Charge-offs and payments applied (2) | Recorded investment (3) |  |  | Related allowance
With no allowance recorded:
Commercial and industrial | $ | 335 | (236) | 99 |  | $ | —
|  | Total impaired loans | $ | 335 | (236) | 99 |  | $ | —
(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 June 30, 2020 |  | Six months ended June 30, 2020
|  |  |  |  |  |  | Average |  | Total interest |  | Average |  | Total interest
|  |  |  |  |  |  | recorded |  | income |  | recorded |  | income
(In thousands) |  | investment |  | recognized |  | investment |  | recognized
Impaired loans:
Commercial real estate: |  |  |  |  |  |  |  |
| Other | $ | 54 |  | — |  | 31 |  | —
|  | Total commercial real estate |  | 54 |  | — |  | 31 |  | —
Residential real estate: |  |  |  |  |  |  |  |
| Investment property |  | 28 |  | — |  | 16 |  | —
|  | Total residential real estate |  | 28 |  | — |  | 16 |  | —
|  | Total | $ | 82 |  | — |  | 47 |  | —
|  |  |  |  |  |  | Quarter ended June 30, 2019 |  | Six months ended June 30, 2019
|  |  |  |  |  |  | Average |  | Total interest |  | Average |  | Total interest
|  |  |  |  |  |  | recorded |  | income |  | recorded |  | income
(In thousands) |  | investment |  | recognized |  | investment |  | recognized
Impaired loans:
Commercial real estate: |  |  |  |  |  |  |  |
| Owner occupied | $ | — |  | — |  | 45 |  | 9
|  | Total commercial real estate |  | — |  | — |  | 45 |  | 9
|  | Total | $ | — |  | — |  | 45 |  | 9
Troubled Debt Restructurings on Financing Receivables, Accrual Status [Table Text Block] |
|  |  |  |  |  |  | TDRs
|  |  |  |  |  |  |  |  |  |  |  | Related
(In thousands) |  | Accruing | Nonaccrual | Total |  |  | Allowance
June 30, 2020 |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |
| Other | $ | — | 218 | 218 |  | $ | —
|  | Total commercial real estate |  | — | 218 | 218 |  |  | —
Residential real estate: |  |  |  |  |  |  |
| Investment property |  | — | 111 | 111 |  |  | —
|  | Total residential real estate |  | — | 111 | 111 |  |  | —
|  | Total | $ | — | 329 | 329 |  | $ | —

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
- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + 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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=118936363&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=118936363&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 aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524 + 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 receivable modified as troubled debt restructuring. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953676-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953682-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration