From the wiki:
Can this be done to a convenience store that has an ATM?
Simply amenity=atm would do the same. Have a look at this atm at a small supermarket. There’s no bank in that building.
The example isn’t that good, you should at least add an operator= and possibly other tags, see amenity=atm in the wiki.
There are just three atm brands and two atm operators here in Finland. The larger one (Suomen Automatia Oy) is the operator of Otto. atms. The usage is free (non fee) for all customers, I think, at least domestic customers. Using the smaller operator’s atms (Nosto and Cash) costs between 0,6-1,5 € + a possible commission between 1-2 %. Only once have I tried to use a Nosto atm. It didn’t work, since I didn’t have a bank card with a chip in those days. Now when I have such a card, I use only Otto.s - the nearest Nosto/Cash atm is some 50 km away.
I think we are just lazy with tagging the operators - since Otto. is that strong a brand and there are not that many Nosto/Cash atms to be found. And since the usage of the latter is non free, maybe OSMers are avoiding those atms and are not to be found on the map? 