XML 116 R102.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Condensed Financial Statements of Parent Company - Statements of Income and Comprehensive Income (Detail) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2017 | Sep. 30, 2017 | Jun. 30, 2017 | Mar. 31, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Income |  |  |  |  |  |  |  |  |  |  |
Interest |  |  |  |  |  |  |  |  | $ 37,195 | $ 33,703 | $ 29,293
Interest Municipals |  |  |  |  |  |  |  |  | 1,193 | 1,437 | 1,739
Gain on sales of available-for-sale securities |  |  |  |  |  |  |  |  | 47 | 588 | 451
Total interest income | $ 10,868 | $ 10,535 | $ 10,124 | $ 9,721 | $ 9,746 | $ 9,590 | $ 9,387 | $ 9,004 | 41,248 | 37,727 | 33,650
Income Before Income Taxes and Equity in Undistributed Earnings of Subsidiaries | 5,019 | 4,381 | 4,521 | 3,982 | 4,501 | 4,176 | 4,228 | 3,415 |  |  |
Income Taxes (Benefit) | 1,583 | 1,159 | 1,298 | 1,143 | 1,307 | 1,161 | 1,254 | 934 | 5,183 | 4,656 | 3,819
Net Income | $ 3,436 | $ 3,222 | $ 3,223 | $ 2,839 | $ 3,194 | $ 3,015 | $ 2,974 | $ 2,481 | 12,720 | 11,664 | 10,340
Other Comprehensive Income (Loss): |  |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) on securities |  |  |  |  |  |  |  |  | 267 | (2,721) | 100
Comprehensive Income |  |  |  |  |  |  |  |  | 12,866 | 9,480 | 10,108
Farmers & Merchants State Bank [Member] |  |  |  |  |  |  |  |  |  |  |
Income |  |  |  |  |  |  |  |  |  |  |
Dividends from subsidiaries |  |  |  |  |  |  |  |  | 6,850 | 6,000 | 6,220
Interest |  |  |  |  |  |  |  |  | 0 | 0 | 0
Interest Municipals |  |  |  |  |  |  |  |  | 313 | 272 | 219
Gain on sales of available-for-sale securities |  |  |  |  |  |  |  |  |  |  | 124
Total interest income |  |  |  |  |  |  |  |  | 7,163 | 6,272 | 6,563
Operating Expenses |  |  |  |  |  |  |  |  | 828 | 681 | 677
Income Before Income Taxes and Equity in Undistributed Earnings of Subsidiaries |  |  |  |  |  |  |  |  | 6,335 | 5,591 | 5,886
Income Taxes (Benefit) |  |  |  |  |  |  |  |  | (422) | (238) | (188)
Income from operation before equity in undistributed earnings of subsidiary |  |  |  |  |  |  |  |  | 6,757 | 5,829 | 6,074
Equity in undistributed earnings of Subsidiaries |  |  |  |  |  |  |  |  | 5,963 | 5,835 | 4,266
Net Income |  |  |  |  |  |  |  |  | 12,720 | 11,664 | 10,340
Other Comprehensive Income (Loss): |  |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) on securities |  |  |  |  |  |  |  |  | 146 | (2,184) | (232)
Comprehensive Income |  |  |  |  |  |  |  |  | $ 12,866 | $ 9,480 | $ 10,108

X
- Definition Dividend Income Operating From Bank Subsidiaries + References No definition available. + Details
Name: | fmao_DividendIncomeOperatingFromBankSubsidiaries
Namespace Prefix: | fmao_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Equity in undistributed earnings (distributions in excess of earnings). + References No definition available. + Details
Name: | fmao_EquityInUndistributedEarningsDistributionsInExcessOfEarnings
Namespace Prefix: | fmao_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Income From Operation Before Equity In Undistributed Earnings Of Subsidiary + References No definition available. + Details
Name: | fmao_IncomeFromOperationBeforeEquityInUndistributedEarningsOfSubsidiary
Namespace Prefix: | fmao_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=84228862&loc=d3e557-108580 + Details
Name: | us-gaap_ComprehensiveIncomeNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the total of interest and dividend income, including any amortization and accretion (as applicable) of discounts and premiums, earned from (1) loans and leases whether held-for-sale or held-in-portfolio; (2) investment securities; (3) federal funds sold; (4) securities purchased under agreements to resell; (5) investments in banker's acceptances, commercial paper, or certificates of deposit; (6) dividend income; or (7) other investments not otherwise specified herein. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.1-5) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestAndDividendIncomeOperating
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_InterestAndDividendIncomeOperatingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.1) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestAndFeeIncomeLoansAndLeases
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Interest income, including any amortization and accretion (as applicable) of discounts and premiums, derived from debt securities issued by municipal governments, local taxing districts and US state government agencies. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.2) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestIncomeSecuritiesStateAndMunicipal
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. + References No definition available. + Details
Name: | us-gaap_OperatingExpenses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after tax, before reclassification adjustments, of unrealized holding gain (loss) on available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=84228862&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=84228862&loc=d3e637-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_ConsolidatedEntitiesAxis=us-gaap_ParentCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |