FFIEC Call Report Modernization Project - CDR Interchange Specification Version 1.02

FFIEC Call Report Modernization Project - CDR Interchange Specification Version 1.02

2. Call Report Taxonomy

The Call Report taxonomy consists of an XML Schema that defines all the Call Report concepts, formulas, abstract presentation elements, and various linkbases. The XML Schema documents contain element definitions along with data types and other XBRL attributes that are used to constrain their usage.

Linkbases are used to represent syntax of elements. Linkbases are extended links that contain inter concept relationships and also relationships between concepts and their documentation or formula expression. The linkbases that are published in the Call Report taxonomy MUST contain a single extended link to establish all the relationships except when this violates the XLINK specification. An exception of this rule is the Calculation linkbase, where the number of different calculations would determine the number of extended links. Another exception is the Presentation linkbase, which contains two or more extended links (one or more extended links for the ‘line’ information and one extended link for the ‘column’ information).

2.1 MDR Schema
MDR schema is an XML Schema document specific to the CDR system. It is not based on the XBRL specification. It is used to support versioning of the Call Report taxonomies. It contains definitions for the ‘versionInfo’, ‘versionName’, ‘versionDate’ and ‘VersionDescription’. The MDR schema is imported in the Call Report schema file.

2.2 Concepts Schema
Concepts schema is an XML Schema document that contains element definitions of Micro Data Reference Manual (MDRM)¹ concepts that occur in a Call Report. All the Call Report schemas must import the concepts schema. This schema is used to maintain a pool of concepts for Call Reports. There is no versioning of the schema namespace. The namespace for this schema MUST be:

http://www.ffiec.gov/xbrl/concepts

Note: Element names in XML are case sensitive and hence any concept names in the taxonomy are case sensitive. All official taxonomies published by FFIEC and all prior period instance documents available from CDR MUST use the same case in concept names.

Note: All concepts MUST have a “nillable” attribute to support the use of NULL items reported by financial institutions (FI).

2.3 Call Report Schema
Call Report Schema is an XML Schema document that contains definitions of abstract presentation elements, edit results, edit codes and edit excuse text. It imports the Concepts schema.

An abstract concept ‘pres-report’ is used in linkbases to create the root element in a presentation relationship hierarchy. Presentation elements are declared as abstract as they MUST never appear in an instance document.

Call Report schema contains element definitions for ‘edit results’; ‘edit error code’ and ‘edit explanation text’ for each valid edit in the current reporting period. ‘Edit result’ would be of Boolean type. ‘Edit error code’ is of integer type and is restricted to a set of valid codes using the ‘enumeration’ facet. Explanation text is of string type.

The namespace on this schema MUST be versioned using the period information and the version number. For example the namespace on a Call Report schema for the reporting period September 2003 and version 1 would be:

http://www.ffiec.gov/xbrl/call/report041/2003-09-30/v1/

2.4 Definition Linkbase
The definition linkbase contains the list of all MDRM concepts that would take part in the particular Call Report taxonomy for a reporting period. In essence, it is a pool of MDRM concepts that are applicable to that particular Call Report (FFIEC 031 and 041). Definition linkbase MUST contain a single extended link that captures the relationship between the MDRM concepts and the root (‘pres-report’) concept. A ‘locator’ element is used to point to the elements in the corresponding Call Report schema, a ‘definitionArc’ to relate concepts. The arc role attribute on the ‘definitionArc’ element MUST be set to:

http://www.xbrl.org/2003/role#general-special

2.5 Captions Linkbase
Captions linkbase is represented using the label linkbase. It contains the captions for the MDRM concepts and the presentation concepts. Caption linkbase MUST contain one extended link that has all the captions and relationships between concepts and captions. A ‘locator’ element is used to point to the concepts in the corresponding Call Report schema and the concepts schema; a ‘resource’ element is used to contain the caption and a ‘labelArc’ to connect a concept to its caption. The arc role attribute on the ‘labelArc’ element MUST have either of the following two values:

http://www.ffiec.gov/xbrl/report/lineCaption
http://www.ffiec.gov/xbrl/report/columnCaption

Concepts that are used as a line within a particular schedule MUST use the first arc role. Concepts that are used as column headings MUST use the second arc role.

2.6 Instructions Linkbase
Instructions linkbase is represented using the label linkbase. It contains the instructions for the entire report, schedules and MDRM concepts. Instruction linkbase MUST contain one extended link that has all the instructions and relationships between elements and instructions. A ‘locator’ element is used to point to the elements in the corresponding Call Report schema and the concepts schema, a ‘resource’ element is used to contain the caption and a ‘labelArc’ to connect a concept to its caption. The arc role attribute on the ‘labelArc’ element MUST be set to:

http://www.ffiec.gov/xbrl/report/lineInstruction

2.7 Presentation Linkbase
The presentation linkbase specifies presentation relationships between concepts for a given report. The intent of the presentation linkbase is to represent the form-perspective of the metadata.

Figure 2 shows a graphical representation of a sample hierarchy of a presentation of concepts, consisting of a report, schedules, and lines.

Figure 2: Presentation Linkbase viewed from XBRL development tool

A hierarchy list of metadata similar to MS Windows Explorer’s presentation of nested folders. d

The following is the content of the presentation linkbase for the above hierarchy and additional details regarding its various components.

<?xml version="1.0" encoding="utf-8" ?>

<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xhtml="http://www.w3.org/1999/xhtml" xmlns:ffiec041="http://www.ffiec.gov/xbrl/call/report041/2003-09-30/v1/" xmlns:cc="http://www.ffiec.gov/xbrl/concepts" xsi:schemaLocation="http://www.ffiec.gov/xbrl/call/report041/2003-09-30/v1/ call-report041-2003-09-30-v1.xsd http://www.ffiec.gov/xbrl/concepts concepts.xsd">

<roleRef xlink:type="simple" xlink:href="call-report041-2003-09-30-v1.xsd#column" roleURI="http://www.ffiec.gov/xbrl/report/column" />

<roleRef xlink:type="simple" xlink:href="call-report041-2003-09-30-v1.xsd#line" roleURI="http://www.ffiec.gov/xbrl/report/line" />

<presentationLink xlink:type="extended" xlink:role="http://www.ffiec.gov/xbrl/report/line">

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-line-1562" xlink:label="ffiec041_pres-line-1562" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC" xlink:to="ffiec041_pres-line-1562" order="2" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-line-1563" xlink:label="ffiec041_pres-line-1563" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-line-1562" xlink:to="ffiec041_pres-line-1563" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON0081" xlink:label="cc_RCON0081" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-line-1563" xlink:to="cc_RCON0081" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-line-1564" xlink:label="ffiec041_pres-line-1564" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-line-1562" xlink:to="ffiec041_pres-line-1564" order="2" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON0071" xlink:label="cc_RCON0071" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-line-1564" xlink:to="cc_RCON0071" order="1" use="optional" />

</presentationLink>

</linkbase>

In XBRL, presentation relationships are limited to parent-child relationships. Each concept used in a presentationArc MUST have a “loc” element with an “xlink:type” attribute equal to “locator,” an “xlink:href” with a reference to a valid taxonomy concept per the taxonomy schema, and an “xlink:label.”

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON0071" xlink:label="cc_RCON0071" />

The “xlink:arcrole” attribute of the presentationArc element MUST be: “http://www.xbrl.org/2003/arcrole/parent-chilld.”

xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child"

The “xlink:from” attribute of the presentationArc element specifies the parent concept by referencing the label associated with that concepts in its “loc” element. The “xlink:to” attribute of the presentationArc specifies the child concept by referencing the label associated with that concept in its “loc” element.

xlink:from="ffiec041_pres-1564" xlink:to="cc_RCON0071"

The “order” attribute of the presentationArc specifies the order in which child concepts should appear with respect to their sibling concepts. In the above example, RCON0081 (order=1) and RCON0071 (order=2) are siblings (each a child of pres-3217). RCON0081 with an order value of 1 should appear before all sibling concepts with a greater order value. Similarly, RCON0071 with an order value of 2 should appear before all sibling concepts with a greater order value. In this case, no concepts have an order value greater than 2. Order values MUST be non-integer, decimal numbers.

2.7.1 Presentation Linkbase Meta Data
The presentation linkbase contains metadata to successfully represent a form-view of columns. The presentation linkbase contains two roles for the extended presentation link.

One of the extended presentation links provides a vertical view of the form. It MUST have the role:

http://ffiec.gov/xbrl/report/column

Each vertical view will be identified by a column set. A column set MUST contain one or more columns.

<presentationLink xlink:type="extended" xlink:role="http://www.ffiec.gov/xbrl/report/column">

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-RC-B-colset" xlink:label="ffiec041_pres-RC-B-colset" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-RC-B" xlink:label="ffiec041_pres-RC-B" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-B" xlink:to="ffiec041_pres-RC-B-colset" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-RC-B-columnA" xlink:label="ffiec041_pres-RC-B-columnA" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-B-colset" xlink:to="ffiec041_pres-RC-B-columnA" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON0211" xlink:label="cc_RCON0211" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-B-columnA" xlink:to="cc_RCON0211" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON1289" xlink:label="cc_RCON1289" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-B-columnA" xlink:to="cc_RCON1289" order="2" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON1294" xlink:label="cc_RCON1294" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-B-columnA" xlink:to="cc_RCON1294" order="3" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON8496" xlink:label="cc_RCON8496" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-B-columnA" xlink:to="cc_RCON8496" order="4" use="optional" />

One of the extended presentation links provides a horizontal view of a form. It would have the role:

http://www.ffiec.gov/xbrl/report/line

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#report041-65" xlink:label="ffiec041_report041-65" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_report041-RC-B" xlink:to="ffiec041_report041-65" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#RCON0211" xlink:label="cc_RCON0211" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_report041-65" xlink:to="cc_RCON0211" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#RCON0213" xlink:label="cc_RCON0213" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_report041-65" xlink:to="cc_RCON0213" order="2" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#RCON1286" xlink:label="cc_RCON1286" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_report041-65" xlink:to="cc_RCON1286" order="3" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#RCON1287" xlink:label="cc_RCON1287" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_report041-65" xlink:to="cc_RCON1287" order="4" use="optional" />

Both single column and multi column schedules are represented using line and column extended links. Line extended links contain abstract concepts representing schedules, abstract concepts representing lines (children of schedule abstract concepts), and MDRM concepts (as children of line abstract concepts). Column extended links contain abstract concepts representing schedules, abstract concepts representing column sets (Children of schedule abstract concepts), abstract concepts representing columns (Children of column set abstract concepts) and MDRM concepts (as children of column abstract concepts).

A snapshot of the presentation linkbase line extended link for schedules containing single column:

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-RC" xlink:label="ffiec041_pres-RC" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-report" xlink:to="ffiec041_pres-RC" order="12" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-line-1561" xlink:label="ffiec041_pres-line-1561" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC" xlink:to="ffiec041_pres-line-1561" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-line-1562" xlink:label="ffiec041_pres-line-1562" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC" xlink:to="ffiec041_pres-line-1562" order="2" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-line-1563" xlink:label="ffiec041_pres-line-1563" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-line-1562" xlink:to="ffiec041_pres-line-1563" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON0081" xlink:label="cc_RCON0081" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-line-1563" xlink:to="cc_RCON0081" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-line-1564" xlink:label="ffiec041_pres-line-1564" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-line-1562" xlink:to="ffiec041_pres-line-1564" order="2" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON0071" xlink:label="cc_RCON0071" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-line-1564" xlink:to="cc_RCON0071" order="1" use="optional" />

A snapshot of the presentation linkbase column extended link for schedules containing single column:

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-RC" xlink:label="ffiec041_pres-RC" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-report" xlink:to="ffiec041_pres-RC" order="12" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-RC-18-colset" xlink:label="ffiec041_pres-RC-18-colset" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC" xlink:to="ffiec041_pres-RC-18-colset" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_pres-RC-18-column-A" xlink:label="ffiec041_pres-RC-18-column-A" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-18-colset" xlink:to="ffiec041_pres-RC-18-column-A" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON0081" xlink:label="cc_RCON0081" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-18-column-A" xlink:to="cc_RCON0081" order="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON0071" xlink:label="cc_RCON0071" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec041_pres-RC-18-column-A" xlink:to="cc_RCON0071" order="2" use="optional" />

Presentation linkbase may contain more than one line or column extended links. An example of this scenario can be found in the FFIEC 031 Call Report, Schedule RC-R for the September 30, 2003 reporting period. Concept RCFD3123 appears on the same row and different columns. This information cannot be represented in a single extended link as it breaks the XLINK specification (duplicate arcs between resources are not allowed in XLINK). In order to correctly represent this information the presentation linkbase contains more than one line extended links to represent this information. A snapshot of the line extended links which contains the parent-child arcs for the two concepts appearing twice under the same parent:

<presentationLink xlink:type="extended" xlink:role="http://www.ffiec.gov/xbrl/report/line">

<loc xlink:type="locator" xlink:href="call-report031-2003-09-30-v1.xsd#ffiec031_pres-RCR" xlink:label="ffiec031_pres-RCR" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCFDB590" xlink:label="cc_RCFDB590" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec031_pres-RCR" xlink:to="cc_RCFDB590" order="26" use="optional" />

<loc xlink:type="locator" xlink:href="call-report031-2003-09-30-v1.xsd#ffiec031_pres-line-2131" xlink:label="ffiec031_pres-line-2131" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCFD3123" xlink:label="cc_RCFD3123" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ffiec031_pres-line-2131" xlink:to="cc_RCFD3123" order="2" use="optional" />

</presentationLink>

Columns can be explained in the context of a cell that contains different parents. One of the extended links provides the column information. The other extended presentation link provides the row information (abstract elements).
Additional metadata pertaining to columns is contained in the reference linkbase. The reference linkbase provides report, schedule, and line and column information.

2.8 Reference Linkbase
The reference linkbase is used to contain the relationship between a concept (both MDRM and abstract presentation concepts) with a resource element (that contains the report name, schedule name, line number and column name). Reference linkbase MUST contain a single extended link to capture these relationships. A ‘locator’ element is used to point to the elements in the corresponding Call Report schema, a ‘reference’ element to contain the report, schedule, line and column information, a ‘referenceArc’ to relate elements to the resource. The arc role attribute on the ‘referenceArc’ element MUST be set to:

http://www.ffiec.gov/xbrl/report/form

Each resource element contains four child elements based on the substitution group ‘part’ (which are defined in the Call Report taxonomy schema).

A snapshot of the reference linkbase shows a reference element that contains ‘part’ information, ‘locator’ to the concept and a ‘referenceArc’ connecting the two.

<ffiec041:report>report041</ffiec041:report>

<ffiec041:schedule>RCR</ffiec041:schedule>

<ffiec041:line>42</ffiec041:line>

<ffiec041:column>F</ffiec041:column>

</reference>

When a concept appears in multiple schedules, the reference linkbase MUST contain a reference element for each occurrence. A snapshot of the reference linkbase which shows a concept containing multiple reference parts:

<ffiec041:report>report041</ffiec041:report>

<ffiec041:schedule>RC</ffiec041:schedule>

<ffiec041:line>12</ffiec041:line>

</reference>

<ffiec041:report>report041</ffiec041:report>

<ffiec041:schedule>RCR</ffiec041:schedule>

<ffiec041:line>43</ffiec041:line>

<ffiec041:column>A</ffiec041:column>

</reference>

2.9 Edits
Edits are expressed using the formula linkbase and calculation linkbase. All validity and quality edits MUST be expressed in the formula linkbase. All Validity edits MUST pass. Unlike validity edits, all quality edits MAY NOT pass and any failures MUST include a standard explanation code and explanatory text. The calculation linkbase is used to express simple mathematical relationships between concepts.

An example of validity edit for total assets:

Form Information			FFIEC Standardized Validation Information
Concept Name (MDRM)	Line Reference Number	Concept Label	Type	Number	Description	Description Using Line Reference Numbers	Boolean Expression Using the MDRM
RCON2170	RC-12	total assets	v	2040	total assets should equal the sum of the assets on the balance sheet	Sum of (RC-1a through RC-4a and RC-4d through RC-11) must = RC-12	((cc:RCON0081[P0] + cc:RCON0071[P0] + cc:RCON1754[P0] + cc:RCON1773[P0] + cc:RCONB987[P0] + cc:RCONB989[P0] + cc:RCON5369[P0] + cc:RCONB529[P0] + cc:RCON3545[P0] + cc:RCON2145[P0] + cc:RCON2150[P0] + cc:RCON2130[P0] + cc:RCON2155[P0] + cc:RCON3163[P0] + cc:RCON0426[P0] + cc:RCON2160[P0]) = cc:RCON2170[P0])

The edit states that total assets should be the sum of the Schedule RC Balance Sheet or the sum of RC-1a through RC-4a and RC-4d through RC-11. Placing this edit into a calculation link will make the edit implicit. There are no longer any unique edit identifiers for calculation links. Tolerances MUST NOT be utilized in calculation links.

Example of a validity edit that is not a simple summation:

Form Information			FFIEC Standardized Validation Information
Concept Name (MDRM)	Line Reference Number	Concept Label	Type	Number	Description	Description Using Line Reference Numbers	Boolean Expression Using the MDRM
RCON2170	RC-12	total assets	v	2042	total assets must be greater than 0	RC-12 must be > 0	(cc:RCON2170 > 0)

The validity edit states that total assets must be greater than zero or RC-12 must be greater than zero. Placing a validity edit in a formula linkbase does NOT make the edit implicit. A validity edit in a formula MUST have unique identifier, but does NOT require a predefined error or text message. Validity edits in a formula MUST pass before submission to CDR.

Validity edits in the formula linkbase are identified by using the role attribute on the formula resource:

<formula xlink:type="resource"
xlink:role="http://www.ffiec.gov/xbrl/rule/ruleType1"
xlink:label="R6790.3628_formula" select="if( cc:RCON2710[P0] > 0,cc:RCON5597[P0] > 0,TRUE)" />

Quality edits in the formula linkbase are identified by the role attribute on the formula resource:

<formula xlink:type="resource"
xlink:role="http://www.ffiec.gov/xbrl/rule/ruleType2"
xlink:label="R0791.3599_formula" select="((cc:RIADC435[P0])+(cc:RIADC390[P0]))<=(cc:RIAD3123[P0])" />

An edit MUST NOT execute if any of the concepts involved in the edit are missing. Reportability rules MAY be used to determine if a required concept is missing.

2.9.1 Calculation Linkbase
A calculation linkbase contains extended links that expresses inter-concept relationships. For example, there is a relationship between “cash and balances due from depository institutions” and “interest-bearing balances” where “interest-bearing balances” sums up to “cash and balances due from depository institutions”. Calculation arcs define how concepts relate to another for calculation purposes. The calculation arcs MUST have the standard arc role:

http://www.xbrl.org/2003/arcrole/summation-item

Figure 3 shows a graphical representation of the calculation linkbase:

Figure 3: Calculation Linkbase viewed from XBRL development tool

d

An example of a calculation link:

<calculationLink xlink:type="extended" xlink:role="http://www.ffiec.gov/xbrl/rule/calculation3">

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RIAD4074" xlink:label="cc_RIAD4074" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RIAD4107" xlink:label="cc_RIAD4107" />

<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="cc_RIAD4074" xlink:to="cc_RIAD4107" order="1" weight="1" use="optional" />

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RIAD4073" xlink:label="cc_RIAD4073" />

<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="cc_RIAD4074" xlink:to="cc_RIAD4073" order="2" weight="-1" use="optional" />

</calculationLink>

The above calculation represents the following relationship between the concepts: ‘RIAD4074 = (RIAD4107 - RIAD4073)’.

2.9.2 Formula Linkbase
All quality and validity edits will be contained in a formula linkbase. The report schema will contain element names for formula expressions and the formula expressions will be contained in a formula linkbase. Formulas can refer to results of other formulas in the current document by the taxonomy prefixed name of the element which has that formula.

An example of a rule definition in the Call Report schema file:

<element name="R0401.2073" id="ffiec041_R0401.2073" type="xbrli:booleanItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" />

A formula linkbase contains extended links of mathematical formulas to express business rules. Such business rules are consistency and equality checks across a single or multiple time periods. The formula linkbase will also contain items to identify current period, prior periods and/or multiple periods.
An example of declaring period information in the formula linkbase:
<absoluteContext id="P0" xlink:title="Absolute reference to the current quarter" xlink:type="resource">

<periodConstraint>

<instantConstraint year="2003" month="09" day="30" />

</periodConstraint>

</absoluteContext>

A formula linkbase MUST contain a single extended link to contain all the formulae. A ‘locator’ element is used to point to the elements in the Call Report schema, a ‘formula’ resource element to express the formula, a ‘formulaArc’ to relate elements to the resource. The arc role attribute on the ‘formulaArc’ element MUST have the following value:

http://www.ffiec.gov/2003/arcrole/concept-formula

The ‘xlink:role’ attribute on the formula resource element MUST have either of the following two values depending on the type of formula.

http://www.ffiec.gov/xbrl/rule/ruleType1
http://www.ffiec.gov/xbrl/rule/ruleType2

There are two major kinds of rule expressions, one that has a pre condition and one that does not.

An example of a rule expression that does not have a pre condition:

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_R0401.2073" xlink:label="ffiec041_R0401.2073" />

<formulaArc xlink:type="arc" xlink:arcrole="http://www.ffiec.gov/2003/arcrole/concept-formula" xlink:from="ffiec041_R0401.2073" xlink:to="R0401.2073_formula" />

<formula xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/rule/ruleType2" xlink:label="R0401.2073_formula" select="(cc:RIAD4150[P0] > 0)" />

The above example expresses the rule - RIAD4150, for the current period (P0) must be greater than zero. The rule passes if the expression in the select attribute evaluates to ‘TRUE’. Otherwise it fails and an edit explanation code and text MUST be included in the instance document.

An example of a rule expression that has a pre condition:

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_R0125.2019" xlink:label="ffiec041_R0125.2019" />

<formulaArc xlink:type="arc" xlink:arcrole="http://www.ffiec.gov/2003/arcrole/concept-formula" xlink:from="ffiec041_R0125.2019" xlink:to="ffiec041_R0125.2019_formula" />

<formula xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/rule/ruleType2" xlink:label="ffiec041_R0125.2019_formula" select="If( (MonthOf(Context.Period.EndDate) <> 3) And ((cc:RIAD9106[P0] <= cc:RIAD9106[-P1Q])),(cc:RIAD4011[P0] >= (cc:RIAD4011[-P1Q] - 2000)),TRUE)" />

The expression can be interpreted as follows:

if (Month not equal to 3) AND(cc:RIAD9106[P0] <= cc:RIAD9106[-P1Q])

then (cc:RIAD4011[P0] >= (cc:RIAD4011[-P1Q] - 2000))

else R0125.2019 = TRUE

Case1: If the precondition passes, then the actual condition is evaluated. The rule passes if the actual condition evaluates to ‘TRUE’. The rule fails if the actual condition evaluates to ‘FALSE’ and an edit code and explanation text MUST be supplied for the failed rule in the instance document.

Case2: If the precondition fails then the actual rule is not evaluated. Edit code and explanation text need not be supplied in the instance document for this rule.

2.10 Formula Grammar
There are three key components concerning formula used in CDR. They are operators, logical functions and date functions

2.10.1 Operators
There are three types of operators:

Arithmetic Operator: = "+" | "-" | "*" | "/"

Comparison Operator: = "<=" | “=<”| “=>” |">=" | "<" | ">" | "<>" | "="

Other Operator: = “[…]” (relative-reference)| “&” (delimiter)

Additional explanation of operators follows:

Arithmetic operators perform basic mathematical operations such as addition, subtraction, or multiplication; combine numbers; and produce numeric results.

Arithmetic operator

Meaning

Example

+ (plus sign) Addition 3+3

- (minus sign) Subtraction 3-1

- Negation -1

* (asterisk) Multiplication 3*3

/ (forward slash) Division 3/3

Comparison operators compare two values and then produce the boolean value ‘true’ or ’false’.

Comparison operator

Meaning

Example

= (equal sign) Equal to A1=B1

> (greater than sign) Greater than A1>B1

< (less than sign) Less than A1<B1

>= (greater than or equal to sign) Greater than or equal to A1>=B1

<= (less than or equal to sign) Less than or equal to A1<=B1

<> (not equal to sign) Not equal to A1<>B1

Other Operators

Other Operators

Meaning

Example

[(relative reference)] Relative Reference operator, which designates a relative context expression, or a name of an absolute or relative context resource to apply to this element. ci:Land[-P1Y] is the value of the ci:Land fact of the preceding-year’s context

“&”
Generates a string concatenation of two expressions:

result = expression1 & expression2

result -Required.
Any String or Object variable.
expression1 -Required.
Any expression with a data type that widens to String.
expression2-Required.
Any expression with a data type that widens to String.
string
Any text string enclosed in Single quote or apostrophe.
For example - ‘This is a string'.

Note: String can have special characters using the CHAR(num_code) syntax.
e.g.
For apostrophe: '
This is Bank' & CHAR(39) & 's data'
'(RI-1H MINUS RI-2E) MUST EQUAL NET INTEREST INCOME (RI-3)||Sum = ' & (cc:RIAD4107[P0] - cc:RIAD4073[P0]) & ' ; Reported = ' & cc:RIAD4074[P0] & ' ; Difference = ' & cc:RIAD4074[P0] - (cc:RIAD4107[P0] - cc:RIAD4073[P0])

Formulas expressions can contain prior period data. Formula grammar contains three types of cross context expressions:

Relative period-offset expressions

Relative period-offset expressions use the XBRL/XML period expression. The expression ci:Land[-P1Y] means that the formula will execute if the ci-prefixed Land-named element has a fact value one year earlier than the formula’s execution context, and will utilize the previous year’s value for this expression term. Relative period-offset expressions are not expressed in the formula linkbase.

The Relative period-offset BNF is:
[< Direction >< P >< Amount >< Period >< / >< RelativeContextDatePart >]

Direction: “ ” | ”-“
Amount :integers 1-31
Period : “Y” | “Q” | “M” | “D”
RelativeContextDatePart: “-Month-Day”*
* “-end” can be used to designate the last day of any given month if you don’t want to specify 30 or 31 days

Relative period offset operators:

Operator

Meaning

Example

"" (Null) No value supplied [P1Y] Forward one year

- (minus sign) Minus [-P1Y] Back one year

"Y" Year [-P1Y] Back one year

"Q" Quarter [-P1Q] Back one Quarter

"M" Month [-P1M] Back one Month

"D" Day [-P1D] Back one Day

"01-01" First Month First Day [-P1Y/-01-01]

"01-end" First Month Last Day [-P1Y/-01-end] **

"01" First Month Current Day [-P1Y/-01]

Examples:

The following formula evaluates to true if the value of ‘RCON2170’ in the current period is not equal to the value of ‘RCON2170’ in the prior quarter.

<formula xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/rule/ruleType2" xlink:label="ffiec031_R1070.2203_formula" select="cc:RCON2170[P0] <> cc:RCON2170[-P1Q]" />

** Note: The reference operator of the format “[month]-end” would be constrained by restricting the value of month to be one of the following {3, 6, 9, 12} which correspond to the various quarters in which Call Reports are collected.

Example: ‘cc:RCON2170 [-P1Y/-06-end]’ refers to the value of ‘RCON2170’ in the prior year and June quarter.

Named relative context resource
Named relative context resources allow specification of start-date, end-date, and instant-date offset, based on the start or end of an interval period. Named relative context resources can be defined once and used many times in the formulas of a given formula linkbase. They are stored in the formula linkbase.

Named absolute context resource
Named absolute context resources allow specification of constraints on start-date, end-date, and instant-date. Named absolute context resources can be defined once and used many times in the formulas of a given formula linkbase. They are stored in the formula linkbase. It provides constraints on entity, scenario, and tuple along with period.

Example:

Following is the definition of a named absolute context resource in the formula linkbase, which refers to the period ‘2003-09-30’.

<absoluteContext id="P0" xlink:title="Absolute reference to the current quarter" xlink:type="resource">

<periodConstraint>

<instantConstraint year="2003" month="09" day="30" />

</periodConstraint>

</absoluteContext>

An example of a formula that uses a named absolute context resource to refer to the period ‘2003-09-30’:

<formula xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/rule/ruleType1" xlink:label="ffiec031_R0170.1030_formula" select="((cc:RIAD4074[P0] - (cc:RIAD4107[P0] - cc:RIAD4073[P0])) <= 1000) And ((cc:RIAD4074[P0] - (cc:RIAD4107[P0] - cc:RIAD4073[P0])) >= -1000)" />

2.10.2 Pre-binding and context functions

Functions

Number of input parameters

Description

Syntax

Exists

1

returns True/False based on the pre-binding value of the instance document fact for the current context. Will return True when the Fact value is nil only if the Nilable attribute is set true

Exists(prefix:<conceptname>)

ExistsNonNil

1

returns True/False based on the pre-binding value of the instance document fact for the current context. Will return True only if the Fact has a reported value regardless of the XBRL Nilable attribute

ExistsNonNil (TotalAssets)

ExistsNonEmpty

1

returns True/False based on the pre-binding value of the instance document fact for the current context. Will return True only if the Fact has a reported value and is non empty

ExistsNonEmpty (TotalAssets)

ExistingOf

<1 or more>

Returns the first found value in the list of arguments. If no arguments bind the function returns no value and the entire expression will fail to bind

ExistingOf(TotalAssets, ‘0')

Context.Period.Type

0

the current context's type (e.g., “Instant”), as a string.

Context.Period.StartDate,
Context.Period.EndDate

0

the current context's start and end dates (or instant date), as a date-time type.

2.10.3 Date functions

Functions

Number of input parameters

Description

Syntax

YearOf

1

The Year function returns a four-digit year (a number from 1900 to 9999) given a date value.

Year( date_value )

date_value is a valid date.

MonthOf

1

The Month function returns the month (a number from 1 to 12) given a date value.

Month(date_value)

date_value is a valid date.

DayOf

1

returns the day of the month (a number from 1 to 31) given a date value.

Day(date_value )

date_value is a valid date.

DateToString

2

Returns the string formatted date as specifed by the second argument (C# date format)

DateToString(Date, DateFormat)
eg. DateToString(Context.Period.EndDate, ‘yyyyMMDD')

DateValue

1

returns the serial number of a date.

Date

3

returns the date

Date(year, month, day )

year is a number that is between one and four digits.

If the year is between 0 and 1899, the year value is added to 1900 to determine the year.

If the year is between 1900 and 9999, the Date function uses the year value as the year.

If the year is greater than 9999, the Date function will return the #NUM! error.
month is a number representing the month value. If the month value is greater than 12, the Date function adds that number of months to the first month of the year specified in the year parameter.

day is a number representing the day value. If the day value is greater than the number of days in the month specified, the Date function adds that number of days to the first day in the month specified in the month parameter.

2.10.4 Math functions

Functions

Number of input parameters

Description

Syntax

Abs

1

The Abs function returns the absolute value of the argument

Abs(number1)

Round

1

The Round funciton rounds to nearest integer

Round(number1)

Truncate

1

truncates the number

Truncate(decimalnumber1)

Trunc

1

same as Truncate

Int

1

Converts the input to a string. And also truncates if required.

Int(‘1234') = 1234

Sqrt

1

returns the Square root of the argument with (base 2)

Sqrt(number)

Min

2

returns the minimum of the two numbers

Min(number1, number2) returns number1 if number1 < number2

Max

2

returns the maximum of the two numbers

Max(number1, number2) returns number1 if number1 > number2

Sign

1

returns -1 if the number is negative, else returns 1

Sign(number1)

Power

2

The Power function returns the result of a number raised to a given power.

Power( number, power )

number is a base number.

power is the exponent used to raise the base number to.

Avg

<1 or more>

The Avg Functions returns the avg of the numbers provided as arguments

Avg(n1, n2, n3, ….. Nn)

2.10.5 String Functions

Functions

Number of input parameters

Description

Syntax

Len

1

The Len function returns the length of the specified string. (in, or converted to, string type).

Len(<text or Value>)

Left

2

The Left function allows you to extract a substring from a string, starting from the left-most character.

Left( text, number_of_characters )

text is the string that you wish to extract from (string conceptname, function that returns a string)

number_of_characters indicates the number of characters that you wish to extract starting from the left-most character.

Right

2

The Right function extracts a substring from a string starting from the right-most character

Right( text, number_of_characters )

text is the string that you wish to extract from (string conceptname, function that returns a string)

number_of_characters indicates the number of characters that you wish to extract starting from the right-most character.

Concatenate

2

The Concatenate function allows you to join 2 strings together. Similar to &

concatenate(string1, string2)

Mid

3

The Mid function extracts a substring from a string (starting at any position).

Mid( text, start_position, number_of_characters )

text is the string that you wish to extract from.

start_position indicates the position in the string that you will begin extracting from. The first position in the string is 1.

number_of_characters indicates the number of characters that you wish to extract

Trim

1

The Trim function returns a text value with the leading and trailing spaces removed.

Trim( text )

text is the text value to remove the leading and trailing spaces from.

Replace

3 or 4

Substitute

3 or 4

The Substitute function replaces a set of characters with another.

Substitute( text, old_text, new_text, nth_appearance )

text is the original string to use to perform the substitution.

old_text is the existing characters to replace.

new_text is the new characters to replace old_text with.

nth_appearance is optional. It is the nth appearance of old_text that you wish to replace. I f this parameter is omitted, then every occurrence of old_text will be replaced with new_text

Search

2

The Search function returns the location of a substring in a string. The search is NOT case-sensitive.

Search(text1, text2)

text1 is the substring to search for in text2.

text2 is the string to search.

Exact

2

The Exact function compares two strings and returns TRUE if both values are the same. Otherwise, it will return FALSE.

Exact( text1, text2 )

text1 and text2 are the values to compare.

The Exact function is case-sensitive

Upper

1

The Upper function converts all letters in the specified string to uppercase. If there are characters in the string that are not letters, they are unaffected by this function

Upper(text1)

Lower

1

The Lower function converts all letters in the specified string to lowercase. If there are characters in the string that are not letters, they are unaffected by this function

Lower(text1)

Proper

1

The Proper function sets the first character in each word to uppercase and the rest to lowercase.

Proper(text1)

Value

1

The Value function converts a text value that represents a number to a number.

Value(text1)

text1 is the string that represents number

2.10.6 Operator precedence

All expression parsing is left to right given precedence considerations. If operators have same precedence, they are handled in lexical order, e.g., left to right.

Precedence

Operators

Highest

Infix operators, ‘-‘ (negate)

Exponentiation: ‘^'

Multiply, divide: ‘*', ‘/'

Add, subtract: ‘+', ‘-‘

Concatenate: ‘&'

Comparison: ‘>=', ‘<=', ‘>'. ‘<'

Equality: ‘=', ‘<>'

Xor

And

Or

Lowest

Union, parentheses, function terms: ‘(‘, ‘,', ‘)'

Table 9 – Precedence
Arithmetic involving strings containing numbers should be converted to floating point. Booleans are converted to zero or one (false or true) if mixed in arithmetic expression terms. Date-time expressions may be compared to each other, but do not convert into arithmetic units (one must use a function to extract arithmetic-suitable days, hours, etc, from a date-time field).

2.11 Edit Codes and Explanation Text
A reporting institution’s data is constrained by a set of rules defined by the regulatory agencies. If the rules fail criteria, a predefined error code and an explanation MUST accompany the data in order for the instance to be valid.

For every quality edit, the regulatory agencies assign a set of acceptable error codes. Explanation codes definitions are contained in the Call Report schema. Explanation code is a new item type derived by restriction from the base XBRL data type – integerItemType.

An example of an error code definition in the Call Report schema:

<documentation>Accounting Corrections or Adjustments</documentation>

</annotation>

</enumeration>

<documentation>Normal fluctuation</documentation>

</annotation>

</enumeration>

<documentation>Merger Activity</documentation>

</annotation>

</enumeration>

<documentation>Denovo Activity</documentation>

</annotation>

</enumeration>

</restriction>

</simpleContent>

</complexType>

For every quality edit that fails, the institutions must provide a text explanation in the instance document.

Text explanation is defined as string data type in the Call Report schema.

<element name="R0401.2073_ExplanationText" id="ffiec041_R0401.2073_ExplanationText" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" />

Example Instance document in the case where financial institution fails SampleEdit1 and it chooses the edit explanation code ‘1’ as the reason.

<ffiec041-2003-09-30:R0401.2073_ExplanationCode
contextRef="CI_222222_2003-09-30" unitRef="NON-MONETARY" decimals="0">1</ffiec041-2003-09-30:R0401.2073_ExplanationCode>

<ffiec041-2003-09-30:R0401.2073_ExplanationText
contextRef="CI_222222_2003-09-30">this is my free form text explanation.

</ffiec041-2003-09-30:R0401.2073_ExplanationText>

Example Instance document in the case where financial institution fails SampleEdit1 and it chooses the edit explanation code ‘17’ as the reason.

<ffiec041-2003-09-30:R0401.2073_ExplanationCode
contextRef="CI_222222_2003-09-30" unitRef="NON-MONETARY" decimals="0">17</ffiec041-2003-09-30:R0401.2073_ExplanationCode>

<ffiec041-2003-09-30:R0401.2073_ExplanationText
contextRef="CI_222222_2003-09-30">The dog ate my Call Report.

</ffiec041-2003-09-30:R0401.2073_ExplanationText>

2.12 Formula Messages Linkbase
Each edit has one or more formula messages associated with it. This information is captured using a label linkbase. The label linkbase has one extended link with locators to the edits involved, resources for the edit messages and arc’s to connect the edit messages to the edits.

Formula messages are identified by the role attribute on the label resource. There will be two formula message roles. Both the messages have sub expressions for further evaluation. These sub expressions use the ‘&’ character before and after the expression as a delimiter.

There are two types of formula messages, they are referred to as rule message type 1 and rule message type 2. Rule message type 1 identifies formula messages that contain a ‘short’ description using line reference numbers and sub expressions. A ‘||’ character is used as delimiter to separate the short description from the sub expressions.

<label xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/rule/ruleMessage1" xlink:label=" ffiec041_R3680.3027_msg ">IF (RC-B7C - B7D) >=0, THEN (RC-R3) MUST BE <= (RC-B7C - B7D)||(RC-R3) = $’& cc:RCFDA221[P0] & (RC-B7C -B7D) = $’ &(cc:RCFDA510[P0]) - (cc:RCFDA511[P0]) & ’.

</label>

Rule message type 2 identifies formula messages that contain a ‘long’ English description using line reference numbers and sub expressions.

<label xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/rule/ruleMessage2" xlink:label="ffiec041_R3680.3027_msg"> 'The amount of Net unrealized loss on available-for-sale equity securities (RC-R3) $' & cc:RCFDA221[P0] & 'should be less than or equal to the amount of Unrealized loss on available-for-sale equity securities (RC-B7, columns C minus D) $' &(cc:RCFDA510[P0]) - (cc:RCFDA511[P0]) & '. Please revise.'

</label>

2.13 Negative Items
All numeric concepts fall into one of the following three categories. They are numeric concepts that MUST NOT have a negative value, Numeric concepts that normally have positive values and may have a negative value, and Numeric concepts that can have any value.

Numeric concepts that MUST not have a negative value:

These concepts MUST be assigned to data types that restrict their values. ‘xbrli:nonNegativeIntegerItemType’, ‘ffieci:nonNegativeMonetaryItemType’ and ‘ffieci:nonNegativeDecimalItemType’ are the data types that restrict integers, monetary values and decimals to the positive range. A financial institution MUST submit positive values for all the concepts in this category. The instance document is not valid if any of these concepts have a negative value.

RCON2170—Total Assets is an example of a monetary concept that MUST NOT have a negative value. The data type on the concept definition restricts it’s values to be zero or positive.

<element name="RCON2170" id="cc_RCON2170" type="ffieci:nonNegativeMonetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />

Numeric concepts that normally have positive values and MAY not have negative values:

There are situations where certain institutions may report a negative value for a concept that is normally positive. For these concepts a quality or validity edit is applied. Edits for negative items are expressed only in the formula linkbase and follow the same rules as stated in Section 2.9. The following is an example of a negative item edit for Other Assets (RCON2160).

<loc xlink:type="locator" xlink:href="call-report041-2003-09-30-v1.xsd#ffiec041_R0125.2019" xlink:label="ffiec041_R0125.2019" />

<formulaArc xlink:type="arc" xlink:arcrole="http://www.ffiec.gov/2003/arcrole/concept-formula" xlink:from="ffiec041_R0125.2019" xlink:to="R0125.2019_formula" />

<formula xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/rule/ruleType2" xlink:label="R0125.2019_formula" select="cc:RCON2160[P0] >= 0" />

Numeric concepts that can have any value:

An example of this type of numeric concept is RIAD4340—Net Income (loss). There is no special data type or quality edit to handle this category of concepts.

<element id="cc_RIAD4340" name="RIAD4340" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />

¹ The Micro Data Reference Manual is a dictionary used by the Federal Reserve System to manage and define data concepts used within the FRB’s data collection process.

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Last Updated 05/26/2005