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.

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON5339" xlink:label="cc_RCON5339" />

<reference xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/report/form" xlink:label="cc_RCON5339_A_ref">

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

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

  <ffiec041:line>42</ffiec041:line>

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

  </reference>

<referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="cc_RCON5339" xlink:to="cc_RCON5339_A_ref" use="optional" />

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:

<loc xlink:type="locator" xlink:href="concepts.xsd#cc_RCON2170" xlink:label="cc_RCON2170" />

 

<reference xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/report/form" xlink:label="cc_RCON2170_A_ref">

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

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

  <ffiec041:line>12</ffiec041:line>

  </reference>

<referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="cc_RCON2170" xlink:to="cc_RCON2170_A_ref" use="optional" />

 

 

<reference xlink:type="resource" xlink:role="http://www.ffiec.gov/xbrl/report/form" xlink:label="cc_RCON2170_B_ref">

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

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

  <ffiec041:line>43</ffiec041:line>

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

  </reference>

<referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="cc_RCON2170" xlink:to="cc_RCON2170_B_ref" use="optional" />

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
A hierarchy list of the Calculations similar to MS Windows Explorer’s presentation of nested folders.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.