XML 37 R27.htm IDEA: XBRL DOCUMENT v3.22.2.2

Note 7 - Loans Receivable and Credit Disclosures (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Schedule of Composition of Loans Receivable [Table Text Block]

		2022				2021
Real estate - construction		$	42,816			$	42,638
Real estate - 1 to 4 family residential			281,046				246,745
Real estate - commercial			519,345				515,367
Real estate - agricultural			159,099				153,457
Commercial 1			73,554				75,482
Agricultural			98,914				111,881
Consumer and other			15,994				15,097
			1,190,768				1,160,667
Less:
Allowance for loan losses			(15,897	)			(16,621	)
Deferred loan costs, net			376				62
Loans receivable, net		$	1,175,247			$	1,144,108

Financing Receivable, Allowance for Credit Loss [Table Text Block]

		Three Months Ended September 30, 2022
						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, June 30, 2022		$	606			$	2,920			$	8,360			$	1,692			$	1,125			$	1,484			$	233			$	16,420
Provision (credit) for loan losses			(2	)			83				(492	)			(94	)			(25	)			24				(14	)			(520	)
Recoveries of loans charged-off			-				4				1				-				1				-				-				6
Loans charged-off			-				-				-				-				(2	)			(7	)			-				(9	)
Balance, September 30, 2022		$	604			$	3,007			$	7,869			$	1,598			$	1,099			$	1,501			$	219			$	15,897

		Nine Months Ended September 30, 2022
						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, December 31, 2021		$	675			$	2,752			$	8,406			$	1,584			$	1,170			$	1,836			$	198			$	16,621
Provision (credit) for loan losses			(71	)			257				(539	)			14				(72	)			(328	)			33				(706	)
Recoveries of loans charged-off			-				8				2				-				3				-				4				17
Loans charged-off			-				(10	)			-				-				(2	)			(7	)			(16	)			(35	)
Balance, September 30, 2022		$	604			$	3,007			$	7,869			$	1,598			$	1,099			$	1,501			$	219			$	15,897

		Three Months Ended September 30, 2021
						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, June 30, 2021		$	738			$	2,603			$	8,889			$	1,614			$	1,140			$	1,675			$	234			$	16,893
Provision (credit) for loan losses			(156	)			59				33				(36	)			64				(59	)			1				(94	)
Recoveries of loans charged-off			-				1				1				-				1				43				1				47
Loans charged-off			-				(4	)			-				-				-				-				(12	)			(16	)
Balance, September 30, 2021		$	582			$	2,659			$	8,923			$	1,578			$	1,205			$	1,659			$	224			$	16,830

		Nine Months Ended September 30, 2021
						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, December 31, 2020		$	725			$	2,581			$	8,930			$	1,595			$	1,453			$	1,696			$	235			$	17,215
Provision (credit) for loan losses			(143	)			(155	)			(10	)			(17	)			(138	)			(85	)			8				(540	)
Recoveries of loans charged-off			-				267				3				-				3				48				8				329
Loans charged-off			-				(34	)			-				-				(113	)			-				(27	)			(174	)
Balance, September 30, 2021		$	582			$	2,659			$	8,923			$	1,578			$	1,205			$	1,659			$	224			$	16,830

Allowance for Loan Losses Disaggregated on Basis of Impairment Analysis Method [Table Text Block]

2022						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for impairment		$	-			$	30			$	874			$	-			$	-			$	83			$	18			$	1,005
Collectively evaluated for impairment			604				2,977				6,995				1,598				1,099				1,418				201				14,892
Balance September 30, 2022		$	604			$	3,007			$	7,869			$	1,598			$	1,099			$	1,501			$	219			$	15,897
2021						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for impairment		$	-			$	40			$	1,139			$	-			$	60			$	132			$	21			$	1,392
Collectively evaluated for impairment			675				2,712				7,267				1,584				1,110				1,704				177				15,229
Balance December 31, 2021		$	675			$	2,752			$	8,406			$	1,584			$	1,170			$	1,836			$	198			$	16,621

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

2022						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for impairment		$	-			$	1,035			$	13,144			$	169			$	276			$	319			$	26			$	14,969
Collectively evaluated for impairment			42,816				280,011				506,201				158,930				73,278				98,595				15,968				1,175,799
Balance September 30, 2022		$	42,816			$	281,046			$	519,345			$	159,099			$	73,554			$	98,914			$	15,994			$	1,190,768
2021						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for impairment		$	-			$	980			$	9,792			$	546			$	330			$	637			$	27			$	12,312
Collectively evaluated for impairment			42,638				245,765				505,575				152,911				75,152				111,244				15,070				1,148,355
Balance December 31, 2021		$	42,638			$	246,745			$	515,367			$	153,457			$	75,482			$	111,881			$	15,097			$	1,160,667

Impaired Financing Receivables [Table Text Block]

		2022												2021
						Unpaid												Unpaid
		Recorded				Principal				Related				Recorded				Principal				Related
		Investment				Balance				Allowance				Investment				Balance				Allowance
With no specific reserve recorded:
Real estate - construction		$	-			$	-			$	-			$	-			$	-			$	-
Real estate - 1 to 4 family residential			839				879				-				677				739				-
Real estate - commercial			3,739				3,774				-				124				142				-
Real estate - agricultural			169				194				-				546				1,001				-
Commercial			276				320				-				233				269				-
Agricultural			48				58				-				322				521				-
Consumer and other			8				10				-				6				8				-
Total loans with no specific reserve:			5,079				5,235				-				1,908				2,680				-
With an allowance recorded:
Real estate - construction			-				-				-				-				-				-
Real estate - 1 to 4 family residential			196				187				30				303				314				40
Real estate - commercial			9,405				9,944				874				9,668				10,001				1,139
Real estate - agricultural			-				-				-				-				-				-
Commercial			-				-				-				97				98				60
Agricultural			271				294				83				315				315				132
Consumer and other			18				20				18				21				23				21
Total loans with specific reserve:			9,890				10,445				1,005				10,404				10,751				1,392
Total
Real estate - construction			-				-				-				-				-				-
Real estate - 1 to 4 family residential			1,035				1,066				30				980				1,053				40
Real estate - commercial			13,144				13,718				874				9,792				10,143				1,139
Real estate - agricultural			169				194				-				546				1,001				-
Commercial			276				320				-				330				367				60
Agricultural			319				352				83				637				836				132
Consumer and other			26				30				18				27				31				21
		$	14,969			$	15,680			$	1,005			$	12,312			$	13,431			$	1,392

Average Investment in Impaired Loans and Interest Income Recognized [Table Text Block]

		Three Months Ended September 30,
		2022								2021
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
With no specific reserve recorded:
Real estate - construction		$	-			$	-			$	-			$	-
Real estate - 1 to 4 family residential			781				39				813				8
Real estate - commercial			1,929				-				132				-
Real estate - agricultural			170				-				602				-
Commercial			242				-				255				-
Agricultural			39				-				318				-
Consumer and other			6				-				6				-
Total loans with no specific reserve:			3,167				39				2,126				8
With an allowance recorded:
Real estate - construction			-				-				-				-
Real estate - 1 to 4 family residential			98				-				164				-
Real estate - commercial			9,500				-				9,922				-
Real estate - agricultural			-				-				-				-
Commercial			17				1				29				-
Agricultural			286				-				327				-
Consumer and other			19				-				30				-
Total loans with specific reserve:			9,920				1				10,472				-
Total
Real estate - construction			-				-				-				-
Real estate - 1 to 4 family residential			879				39				977				8
Real estate - commercial			11,429				-				10,054				-
Real estate - agricultural			170				-				602				-
Commercial			259				1				284				-
Agricultural			325				-				645				-
Consumer and other			25				-				36				-
		$	13,087			$	40			$	12,598			$	8

		Nine Months Ended September 30,
		2022								2021
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
With no specific reserve recorded:
Real estate - construction		$	-			$	-			$	84			$	-
Real estate - 1 to 4 family residential			722				55				587				19
Real estate - commercial			1,026				-				162				297
Real estate - agricultural			357				14				990				25
Commercial			234				5				400				-
Agricultural			164				-				339				14
Consumer and other			5				-				6				-
Total loans with no specific reserve:			2,508				74				2,568				355
With an allowance recorded:
Real estate - construction			-				-				-				-
Real estate - 1 to 4 family residential			206				1				336				-
Real estate - commercial			9,584				-				9,969				-
Real estate - agricultural			-				-				-				-
Commercial			43				1				181				-
Agricultural			299				-				385				-
Consumer and other			20				-				35				-
Total loans with specific reserve:			10,152				2				10,906				-
Total
Real estate - construction			-				-				84				-
Real estate - 1 to 4 family residential			928				56				923				19
Real estate - commercial			10,610				-				10,131				297
Real estate - agricultural			357				14				990				25
Commercial			277				6				581				-
Agricultural			463				-				724				14
Consumer and other			25				-				41				-
		$	12,660			$	76			$	13,474			$	355

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

		Three Months Ended September 30,
		2022												2021
						Pre-Modification				Post-Modification								Pre-Modification				Post-Modification
						Outstanding				Outstanding								Outstanding				Outstanding
		Number of				Recorded				Recorded				Number of				Recorded				Recorded
		Contracts				Investment				Investment				Contracts				Investment				Investment
Real estate - construction			-			$	-			$	-				-			$	-			$	-
Real estate - 1 to 4 family residential			-				-				-				-				-				-
Real estate - commercial			-				-				-				-				-				-
Real estate - agricultural			-				-				-				-				-				-
Commercial			-				-				-				1				6				6
Agricultural			-				-				-				-				-				-
Consumer and other			-				-				-				-				-				-
			-			$	-			$	-				1			$	6			$	6

		Nine Months Ended September 30,
		2022												2021
						Pre-Modification				Post-Modification								Pre-Modification				Post-Modification
						Outstanding				Outstanding								Outstanding				Outstanding
		Number of				Recorded				Recorded				Number of				Recorded				Recorded
		Contracts				Investment				Investment				Contracts				Investment				Investment
Real estate - construction			-			$	-			$	-				-			$	-			$	-
Real estate - 1 to 4 family residential			-				-				-				3				578				578
Real estate - commercial			-				-				-				-				-				-
Real estate - agricultural			-				-				-				-				-				-
Commercial			-				-				-				2				64				64
Agricultural			-				-				-				-				-				-
Consumer and other			-				-				-				-				-				-
			-			$	-			$	-				5			$	642			$	642

Financing Receivable, Past Due [Table Text Block]

2022						90 Days																90 Days
		30-89				or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	305			$	-			$	305			$	42,511			$	42,816			$	-
Real estate - 1 to 4 family residential			701				72				773				280,273				281,046				7
Real estate - commercial			512				1,483				1,995				517,350				519,345				-
Real estate - agricultural			-				-				-				159,099				159,099				-
Commercial			276				75				351				73,203				73,554				-
Agricultural			67				12				79				98,835				98,914				-
Consumer and other			38				10				48				15,946				15,994				5
		$	1,899			$	1,652			$	3,551			$	1,187,217			$	1,190,768			$	12
2021						90 Days																90 Days
		300899				or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	-			$	-			$	-			$	42,638			$	42,638			$	-
Real estate - 1 to 4 family residential			1,198				482				1,680				245,065				246,745				169
Real estate - commercial			24				-				24				515,343				515,367				-
Real estate - agricultural			30				-				30				153,427				153,457				-
Commercial			251				15				266				75,216				75,482				-
Agricultural			172				-				172				111,709				111,881				-
Consumer and other			49				-				49				15,048				15,097				-
		$	1,724			$	497			$	2,221			$	1,158,446			$	1,160,667			$	169

Financing Receivable Credit Quality Indicators [Table Text Block]

2022		Construction				Commercial				Agricultural
		Real Estate				Real Estate				Real Estate				Commercial				Agricultural				Total
Pass		$	42,588			$	413,090			$	134,873			$	65,221			$	81,530			$	737,302
Watch			228				71,674				19,105				6,452				16,556				114,015
Special Mention			-				-				-				-				-				-
Substandard			-				21,437				4,952				1,605				509				28,503
Substandard-Impaired			-				13,144				169				276				319				13,908
		$	42,816			$	519,345			$	159,099			$	73,554			$	98,914			$	893,728
2021		Construction				Commercial				Agricultural
		Real Estate				Real Estate				Real Estate				Commercial				Agricultural				Total
Pass		$	38,753			$	381,346			$	126,157			$	63,141			$	95,289			$	704,686
Watch			239				99,127				17,853				8,132				7,421				132,772
Special Mention			-				3,085				3,519				762				7,664				15,030
Substandard			3,646				22,017				5,382				3,117				870				35,032
Substandard-Impaired			-				9,792				546				330				637				11,305
		$	42,638			$	515,367			$	153,457			$	75,482			$	111,881			$	898,825

Credit Risk Profile Based on Payment Activity on Disaggregated Basis [Table Text Block]

2022		1-4 Family
		Residential				Consumer
		Real Estate				and Other				Total
Performing		$	280,011			$	15,964			$	295,975
Non-performing			1,035				30				1,065
		$	281,046			$	15,994			$	297,040
2021		1-4 Family
		Residential				Consumer
		Real Estate				and Other				Total
Performing		$	245,598			$	15,067			$	260,665
Non-performing			1,147				30				1,177
		$	246,745			$	15,097			$	261,842

X

- Definition

Tabular disclosure of credit losses for current financing receivables on basis of impairment analysis method (such as trade and accounts receivable), including a roll forward of the balance. An alternative caption includes allowance for doubtful accounts.

+ References

No definition available.

+ Details

Name:	atlo_AllowanceForLoanLossesDisaggregatedOnBasisOfImpairmentAnalysisMethodTableTextBlock
Namespace Prefix:	atlo_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of average investment in impaired loans and interest income recognized.

+ References

No definition available.

+ Details

Name:	atlo_AverageInvestmentInImpairedLoansAndInterestIncomeRecognizedTableTextBlock
Namespace Prefix:	atlo_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of credit risk profile based on payment activity, on a disaggregated basis.

+ References

No definition available.

+ Details

Name:	atlo_CreditRiskProfileBasedOnPaymentActivityOnDisaggregatedBasisTableTextBlock
Namespace Prefix:	atlo_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents tabular disclosure of various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	atlo_ScheduleOfCompositionOfLoansReceivableTableTextBlock
Namespace Prefix:	atlo_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=124255953&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 https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
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 https://asc.fasb.org/extlink&oid=124255953&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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=124267575&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 https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524

+ Details

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