FFIEC Call Report Modernization Project - CDR Interchange Specification Version 1.02

4. Instance Document Specification

XBRL instances contain facts, with each fact corresponding to a concept defined in their supporting Discoverable Taxonomy Set (DTS). XBRL instances also contain context and unit elements that provide additional information needed to interpret the facts in the instance [XBRL Specification 2.1, Section 4].

Figure 5 - FFIEC CDR Report 31 and 41 Instance Documents, describes the four states of the Call Report data sets as prepared by banks or Call Report software vendors and consumed by the CDR .

State 1 will be prepared and validated against “External Edit Rules” producing Boolean results for each edit. Those results and explanations for each failure will be added to the State 1 data set to produce the State 2 data set. The State 2 data set must be submitted to the CDR in the form of a valid XBRL instance. States 3 and 4 are for internal CDR processing.

Figure 5: FFIEC CDR Report 31 and 41 Instance Documents
A graphical representation of the Call Report Submitter Processing in relationship to the CDR Processing. d


In addition to the XBRL Specification Version 2.1 the following extensions apply:

  1. Call Report Instances (“CRI”) MUST only contain one root element and that root element MUST be XBRL.
  2. All report period references MUST be valid quarter-end dates conforming to the following convention: CCYY-03-31, CCYY-06-30, CCYY-09-30, and CCYY-12-31.
  3. CRI root element MUST contain the following:
    Namespace declarations required of all XML Schema instances (namespace prefix = URI):
    xsi = “http://www.w3.org/2001/XMLSchema-instance”
    Namespace declarations required of all XBRL instances (namespace prefix = URI):
    xmlns = “http://www.xbrl.org/2003/instance”
    xlink = “http://www.xbrl.org/1999/xLink”
    xmlns:link = “http://www.xbrl.org/2003/linkbase”
    xmlns:xbrli="http://www.xbrl.org/2003/instance"
    Namespace declarations required of CRI (namespace prefix = URI):

    Note: ‘ffiec’ prefix used below is non-normative.
    ffiec041-[Period]
    =”http://www.ffiec.gov/xbrl/DataSeries/DataSet/Period/Version/” cc="http://www.ffiec.gov/xbrl/concepts"
    xmlns:ffieci="http://www.ffiec.gov/2004/instance"
    Schema Location value pairs (namespace, location):

    http://www.ffiec.gov/xbrl/DataSeries/DataSet/Period/Version/ DataSeries-DataSet-Period-version.xsd

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

    DataSeries: Call

    DataSet: report031, report041

    Period: 2004-06-30, 2005-03-31

    Version: v1, v2, v3, etc.

    Note: The version number will increment with each Call Report quarter.

    Example:

    <xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:ffieci="http://ffiec.gov/2004/instance" xmlns:iso4217=http://www.xbrl.org/2003/iso4217 xmlns:ffiec041-2003-09-30=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/concepts concepts.xsd http://www.ffiec.gov/xbrl/call/report041/2003-09-30/v1 call-report041-2003-09-30-v1.xsd">

     

  4. CRI MUST include a ‘schemaRef’ element for every XBRL taxonomy schema used directly by the instance.
  5. Example:

    <link:schemaRef xlink:type="simple" xlink:href="report041-2003-09-30-v1.xsd"/>

    <link:schemaRef xlink:type="simple" xlink:href="concepts.xsd"/>

     

  6. CRI MUST include context for each unique entity, period set of data.
  7. Example:

                    <context id="CI_111111_2003-06-30">

          <entity>

                <identifier scheme="http://www.ffiec.gov/cdr">111111</identifier>

             </entity>

           <period>

                <instant>2003-06-30</instant>

             </period>

            </context>


  8. CRI contexts MUST conform to the following conventions.
  9. Example

    id = “C[D/I]_RSSDID_Period
    entity identifier scheme = “www.ffiec.gov/cdr”
    entity identifier = RSSDID

    Concepts measured at an instant of time (periodType attribute is set to ‘instant’ in the concept definition):
    period instant = Period

    Concepts measured over a period of time (periodType attribute is set to ‘duration’ in the concept definition):
    period startDate = yearStartDate
    period endDate = quarterEndDate
    Note: If the concept is measured over a period of time (periodType attribute is set to ‘duration’), use CD_RSSDID_Period else if it is measured at an instant of time (periodType attribute is set to ‘instant’) use CI_RSSDID_Period.

    Example:

    <context id=”CI_111111_2003-09-30”>

            <entity>

      <identifier scheme="www.ffiec.gov/cdr"> 111111</identifier>

     </entity>

     <period>

      <instant>2003-09-30</instant>

     </period>

    </context>

     

    <context id=”CD_111111_2003-09-30”>

            <entity>

      <identifier scheme="www.ffiec.gov/cdr"> 111111</identifier>

     </entity>

     <period>

      <startDate>2003-01-01</startDate>

      <endDate>2003-09-30</endDate>

     </period>

    </context>

     

  10. CRI MUST include a vendor identification (ID) number. The MDRM number for vendor ID is RCONB544. Please reference Appendix-B for vendor list.
  11. Example:

    <cc:RCONB544 contextRef="CI_222222_2003-09-30" unitRef="NON-MONETARY" decimals="0">270</cc:RCONB544>

    **Note: There will be no presentation of vendor ID on the Call report form. The only location for the MDRM definition will be in the concepts schema file (concepts.xsd).

  12. CRI MUST include a report type. The MDRM number for report type is RCONC752. The report type list is as follows:


  13. FFIEC CALL Report 031 FFIEC031
    FFIEC CALL Report 041 FFIEC041

    Example:

    <cc:RCONC752 contextRef="CI_222222_2003-09-30">FFIEC041</cc:RCONC752>

    **Note: There will be no presentation of report type on the Call report form. The only location for the MDRM definition will be in the concepts schema file (concepts.xsd).

  14. CRI context MUST NOT include segment or scenario.

  15. CRI MUST contain only ‘USD’, ‘NON-MONETARY’ and ‘PURE’ for representing monetary items, non-monetary items and percentages.
  16. Example:

    <unit id="USD">

             <measure>ISO4217:USD</measure>

    </unit>

           <unit id="PURE">

             <measure>xbrli:pure</measure>

    </unit>

           <unit id="NON-MONETARY">

                 <measure>ffieci:nonMonetary</measure>

             </unit>

     

    A numeric item MUST have a ‘unitRef’ attribute that is used to identify the unit element associated with that item. The value of the unitRef attribute MUST be equal to the value of an id attribute on a unit element in the XBRL instance that contains the numeric item on which the unitRef attribute occurs.

     

    <cc:RCON3300 contextRef="CI_222222_2003-09-30" unitRef="USD" decimals="0">32000</cc:RCON3300>

     

    <cc:RCON7273 contextRef="CI_111111_2003-09-30" unitRef="PURE" decimals="4">0.5050</cc:RCON7273>

     

    <cc:RIAD9106 contextRef="CD_111111_2003-09-30" unitRef="NON-MONETARY" decimals="0">2003-09-30</cc:RIAD9106>

     

    <cc:RCON3561 contextRef="CI_111111_2003-09-30" unitRef="NON-MONETARY" decimals="0">10</cc:RCON3561>

     

    <cc:RCONA345 contextRef="CI_111111_2003-09-30">true</cc:RCONA345>

     

    Note: All concepts with a data type of ‘xbrli:monetaryItemType’ MUST use ‘USD’ as ‘unitRef’ attribute. All concepts with a data type of ‘xbrli:pureItemType’ MUST use ‘PURE’ as ‘unitRef’ attribute. All other concepts with a numeric data type MUST use ‘NON-MONETARY’ as ‘unitRef’ attribute.

    Note: Unit ID “NON-MONETARY” is unique to FFIEC regulatory reporting and is not defined else where outside this specification. Unit id “NON-MONTETARY” is defined in the ffieci namespace and is not defined in an XBRL or XML schema file.

  17. All monetary elements MUST be expressed in dollars in the CRI.

  18. A numeric item MUST have a ‘decimals’ attribute unless it has a nil value, in which case, it MUST NOT have a ‘decimals’ attribute.
    • The ‘xbrli:pureItemType’ data type represents growth rates, percentages, and other measures where an implicit numerator and denominator are expressed in the same units. All CRI elements that belong to the ‘xbrli:pureItemType’ data type MUST be reported using decimal or scientific notation rather than in percentages where the value has been multiplied by 100. The value of ‘decimals’ attribute for these elements MUST be greater than or equal to “6”.
    • Example:

      <cc:RCON7273 contextRef="CI_111111_2003-09-30" unitRef="PURE" decimals="6">0.505093</cc:RCON7273>

       

    • All CRI elements that belong to ‘xbrli:monetaryItemType’ data type MUST have a ‘decimals’ attribute value greater than or equal to “0”.
    • Example:

      <cc:RCON0081 contextRef="CI_111111_2003-09-30" unitRef="USD" decimals="0">100000</cc:RCON0081>

       

    • All CRI elements that belong to ‘xbrli:IntegerItemType’ data type MUST have a ‘decimals’ attribute equal to “0”.
    • Example:

      <cc:RCON3561 contextRef="CI_111111_2003-09-30" unitRef="NON-MONETARY" decimals="0">10</cc:RCON3561>

       

    • All CRI elements that belong to ‘xbrli:decimalItemType’ data type MUST have a ‘decimals’ attribute value greater than or equal to “6”.

  19. CRI non-numeric elements MUST only include a contextRef attribute that is the id of a context element in the same instance.

    Example:

  20. <ffiec041-2003-09-30: R1590.2270_ExplanationText contextRef =" CI_111111_2003-09-30 "> CDR is late again!!!.
    </ ffiec041-2003-09-30: R1590.2270_ExplanationText >


  21. CRI MUST be a XBRL-valid instance of published Call Report taxonomy and an XML Schema-valid instance of the taxonomy’s schema.


  22. A CRI to be submitted to the CDR System MUST contain only one period of data pertaining to only one financial institution.


  23. CRI MUST include an integer failure explanation code for every edit that failed.


  24. CRI MUST include a string failure explanation for every edit that failed.


  25. All concepts with Boolean data type MUST be expressed in the CRI using the lower case literals: “true” and “false”.

4.1 Guidelines on ‘concepts to be reported in a CRI’
The definition linkbase contains the pool of concepts that should be reported in that particular data series, e.g. FFIEC Call Report 031 or FFIEC Call Report 041. (031/041).

Generally concepts fall into the following categories. The following are examples to clarify reportability rules and do not necessary represent the data presentation; however they reflect the content, e.g. concept label and name:

  1. Concepts that MUST be reported by an FI.

    Interest income:
    • Total Interest and fee income on loans
      • Loans secured by real estate
      • Commercial and industrial loans
      • Loans to individuals for household, family, and other personal expenditures:
        • Credit cards
        • Other
      • Loans to foreign governments and official institutions
      • All other loans

    riad4010
    riad4011
    riad4012


    riadb485
    riadn4086

    riad4056
    riad4058

  2. Concepts that MAY NOT be reported by an FI. (Secondary contact information is optional).

    USA PATRIOT Act Section 314(a) Anti-Money Laundering Contact Information Secondary Contact
    • Name
    • Title
    • E-mail Address
    • Telephone: Area code/phone number/extension
    • FAX: Area code/phone number
    textc442
    textc443
    textc444
    textc445
    textc446
  3. Concepts that MAY NOT be reported by an FI.

    Impact on income of derivatives held for purposes other than trading from Schedule RI—Memoranda 9--to be completed by banks with $100 million or more in total assets:
    • Net increase (decrease) to interest income
    • Net (increase) decrease to interest expense
    • Other (non interest) allocations
    riad8761
    riad8762
    riad8763
  4. Concepts that MUST NOT be reported in some reporting periods or concepts that MUST be reported in certain reporting periods.

    Indicate the appropriate number of the statement that best describes the most comprehensive level of auditing work performed for the bank by independent external auditors from Schedule RC—Balance Sheet—Memorandum 1
    • If FI has with foreign operations
    • If FI is limited to domestic operations
    RCFD6724
    RCON6724
If a concept belongs to the first category, it MUST be reported in a CRI.

If a concept belongs to any of the categories numbered 2-4, the CRI MAY NOT contain those concepts. If the CRI does contain a concept that does not pertain to the FI, it MUST have a ‘NULL' value. CDR MUST ignore any concepts that have ‘NULL' values.

If an FI is to report a NULL value, the concept MUST have a “nil” attribute and the value MUST be set to “true”.

Example of nillable attribute in concepts schema file:

   <element id="cc_TEXTC442" name="TEXTC442" type="xbrli:stringItemType"

   substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true">

 

Example of a NULL concept in a CRI:

 

<cc:TEXTC442 contextRef="CI_222222_2003-06-30" xsi:nil="true" />

 

4.2 Guidelines on ‘reporting monetary concepts in a CRI’

Monetary Data Types:
Concepts that are expressed in financial terms (as unit in a currency) must be have a monetary data type.

Monetary concepts are the concepts that have the data type ‘xbrli:monetaryItemType’..

Example of a monetary concept definition:

<element name="RCFD0071" id="cc_RCFD0071" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />

 

Monetary Units:

To comply with the XBRL Specification, all monetary concepts, including edit tolerances MUST be expressed in dollars in a CRI.

For example, if the FI reports a value for a concept that equals ‘one-hundred thousand dollars’, the CRI MUST contain the value ‘100000’.

Even though the XBRL specifications require data to be reported in dollars, the FFIEC requirement remains unchanged. Please refer the FFIEC Instructions for Preparation of Consolidated Reports of Condition and Income-- Miscellaneous General Instructions—Rounding
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Last Updated 05/26/2005