Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 1 of 33
`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 1 of 33
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`EXHIBIT H2
`EXHIBIT H2
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`

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`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 2 of 33
`
`Claim Chart For U.S. Patent 8,185,816, Claim 1
`
`The FDIC’s infringement of the '816 patent is demonstrated by the FDIC’s BankFind Suite of financial statement reporting tools. The
`homepage for this suite of tools is https://banks.data.fdic.gov/bankfind-suite/
`
`Banks and other financial institutions subject to FDIC reporting requirements do so through the Call-Reports system of the Federal
`Financial Institutions Examining Council (FFIEC). The reports are formatted into XBRL-compliant files (instance documents) that follow
`follow the taxonomies set by FFIEC. The FDIC uses this data to feed it’s anaytic suite of tools.
`
`Exhibit 1 on the next page is an output of combining data from all financial institutions for the first three quarters of 2023. It is a
`standardized “Peer Comparison” report that the public can create byt selecting different definitions of peer groups, time periods, and
`results to display.
`
`The exhibit shows the actions central to the 816 patent claims 1, 10 and 17: that a system combines data from two XBRL sources, makes
`transformations if necessary to place data values on a common basis, and generates a result for either further use, saving, or displaying.
`
`Exhibit 2 following shows that the result of combining tagged data can be saved as a file (document) for further use.
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`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 3 of 33
`
`Exhibit 1. A Sample Report of the “Peer Comparision” Analytic Report Generator Provided by FDIC BankFinder
`
`Points to notice:
`
`1. Combining two or more documents. This report combines 4,614 documents, one from each institution, adding up their data
`values by calculations.
`
`2. Combining two or more documents base based on semantic tags. This report rolls up three documents for each institution,
`because calculating “YTD” measures requires Q1+Q2+Q3.
`
`3. Transformations of attributes are done through calculations to put all institutions on a common basis. “Annualized” for example is
`done to change performance ratios based on the position in the year, and the type of account. In general, many types of indicators
`required changing $ accounts to percentages.
`
`4. This report is displayed on the web.
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 4 of 33
`
`Exhibit 2: Excel file output document for an FDIC BankFinder Peer Comparison Reports
`
`Points to notice:
`
`1. This is the same report as the one displayed on the web (above), but in the downloadable form that FDIC creates. This shows the
`creation of a document as well as a display.
`
`2. The line items are matched by their semantic meaning.
`
`3. The unit type (measure) was changed at the processor level.
`
`
`
`
`
`
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 5 of 33
`
`1. A method in a data processing
`system, comprising the steps of:
`
`Non-limiting preamble. By way of background, the extensible Business Reporting Language (XBRL)
`Financial Reporting standard (see http://www.xbrl.org/Specification/xbrl-recommendation-2003-12-
`31 +corrected-errata- 2012-01-25. htm) specifies a Report generation and formatting method that
`uses a set of interrelated extensible Markup Language (XML)-formatted files containing tagged
`numerical data in a data processing system that specify:
`
`(1) how tagged numerical data items to be formatted in an XBRL Financial Report are identified as a
`Fact (a tagged numerical data value that will be reported) related to a Concept (a particular Financial
`semantic meaning for the tagged numerical data value) in the context of the Taxonomy (a list of
`concepts to be included in the Financial Report, and a collection of XML-compliant documents
`(linkbases) that provide additional information that forms part of the concept definitions) for inclusion
`in a given XBRL Financial Report Instance Document (see XBRL Essentials
`https://specifications.xbrl.org/xbrl-essentials.html),
`
`(2) how the numerical data items are tagged in the XML-compliant Instance Document file (with a
`name ending in ".xml"), which indicates the content of the Financial Report, to facilitate association
`with the related linkbases:
`(a) XML-compliant Schema Definition file (with a name ending in ".xsd") which contains
`formatting and semantic meaning information,
`(b) XML-compliant Label file (with a name ending in "_lab.xml") which indicates the label of
`the numeric data value,
`(c) XML-compliant Calculation file (with a name ending in "_cal.xml") which contains rules
`that determine how to combine information and to determine that the set of XML-compliant
`documents are valid,
`(d) XML-compliant Definition file (with a name ending in "_def.xml") relates concepts with
`other concepts,
`(e) XML-compliant Presentation file (with a name ending in "_pre.xml") This linkbase
`associates concepts with other concepts so that the resulting relations can guide the creation
`of a user interface, rendering, or visualization.
`(3) how each tagged numerical data item is identified and categorized from the information contained
`in the referenced linkbases using the tags,
`(4) how each tagged numerical data item is formatted for display,
`(5) how each tagged numerical data item is displayed hierarchically in relation to other tagged
`numerical data items,
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 6 of 33
`
`(6) how an individual tagged numerical data item is combined with other tagged numerical data items
`to yield a "summary" tagged numerical data item based on specified formulas relating to the semantic
`meaning associated with the numerical data item's tag in accordance with information contained in
`the XBRL Taxonomy file and the associated XBRL Calculation linkbase file, and
`(7) how the set of interrelated XBRL files are validated to ensure consistency and completeness of the
`information contained therein. The XBRL Financial Reporting standard specifies that each of the
`interrelated files comprising the XBRL Financial (XML) Report are encoded using the extensible
`Markup Language syntax such that they may be interpreted, manipulated and displayed using
`standard computer program products such as a World Wide Web "browser" (e.g., Microsoft Internet
`Explorer, Apple Safari, Google Chrome, Mozilla Firefox, etc.) that is capable of interpreting the set of
`interrelated XML-compliant documents containing tagged numerical data items and implementing the
`formatting, computation formulas and rules required to validate and present the XBRL encoded
`Financial Report in human readable form through the use of a "A method in a data processing
`system."
`
`Therefore, any FDIC analysis program analyzing multiple Financial Reports that comply with the XBRL
`Financial Reporting standard by the FDIC would entail use of such "A method in a data processing
`system" to perform the actions specified in the XBRL Instance Document and the associated linkbases.
`
`The FDIC BankFind Suite makes public a series of tools, including the Peer Comparison Report shown
`above, that create such analytic reports.
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC's
`analyzing multiple XBRL compliant Financial Reports would require "A method in a data
`processing system, comprising the steps of: receiving a first markup document and a second
`markup document, both the first markup document and the second markup document including
`numerical values and tags reflecting characteristics of the numerical values, wherein the
`characteristics indicate that the numerical values of the firstmarkup document differ in format
`from the numerical values of the second markup document;" in order to perform adjustments to
`the scale factor (e.g., thousands ($1,000) vs. millions ($1,000,000)) as specified for the numeric
`data value for the XBRL-compliant Financial Report Instance Document.
`
`The FDIC’s documents contain numerical data (the reported numbers) and tags reflecting
`characteristics of the numerical numbers (the XBRL tags where the semantics are in the
`attributes within the tags). The Taxonomy contained in the XBRL-compliant Instance Document
`
`receiving a first markup document and
`a second markup document, both the
`first markup document and the
`second markup document including
`numerical values and tags reflecting
`characteristics of the numerical
`values, wherein the characteristics
`indicate that the numerical values of
`the first markup document differ in
`format from the numerical values of
`the second markup document;
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 7 of 33
`
`Automatically transforming the
`numerical values of at least one of the
`first markup document and the
`second markup document, so that the
`numerical values of the first markup
`document and the second markup
`document have a common format;
`
`specifies the specific numeric data values to be included in the Financial Report. Based on the
`tags associated with each numeric data value to be displayed, its label and scale factor are
`obtained from the referenced linkbase files and are used to generate the display with the
`specified scale factor.
`
`Therefore, any analysis of Financial Reports that comply with the XBRL Financial Reporting
`standard by the FDIC would require "A method in a data processing system comprising the
`steps of: receiving a first markup document and a second markup document1 both the first
`markup document and the second markup document including numerical values and tags
`reflecting characteristics of the numerical values wherein the characteristics indicate that
`the numerical values of the first markup document differ in format from the numerical
`values of the second markup document' to perform the actions specified in the XBRL Instance
`Document and the associated linkbases.
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC's
`analyzing multiple XBRLcompliant Financial Reports would require "A method in a data
`processing system comprising the steps of: ... automatically transforming the numerical
`values of at least one of the first markup document and the second markup document1 so
`that the numerical values of the first markup document and thesecond markup document
`have a common format' in order to perform adjustments to the scale factor (e.g., thousands
`($1,000) vs. millions ($1,000,000)) as specified for the numeric data value for the XBRL-compliant
`Financial Report Instance Document.
`
`The Taxonomy contained in the XBRL-compliant Instance Document specifies the specific
`numeric data values to be included in the Financial Report. Based on the tags associated with
`each numeric data value to be displayed, its label and scale factor are obtained from the
`referenced linkbase files and are used to generate the display with the specified scale factor.
`Therefore, any FDIC analysis of multiple Financial Reports that comply with the XBRL Financial
`Reporting standard by the FDIC would require "A method in a data processing system
`comprising the stepsof: ... automatically transforming the numerical values of at least one
`of the first markup document and the second markup document so that the numerical
`values of the first markup document and the second markup document have a common
`format to perform the actions specified in the XBRL Instance Document and the associated
`linkbases.
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 8 of 33
`
`combining the first markup document
`and the second markup document
`into a single data set;
`
`and displaying the single data set.
`
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC’s
`analyzing multiple XBRL-compliant Financial Reports would require "A method in a data
`processing system1 comprising the steps of: ... combining the first markup document and
`the second markup document into a single data set'' in order to perform the adjustments to
`the scale factor (e.g., thousands ($1,000) vs. millions ($1,000,000)) as specified for the numeric
`data value for the XBRL-compliant Financial Report Instance Document.
`
`The Taxonomy contained in the XBRL-compliant Instance Document specifies the specific
`numeric data values to be included in the Financial Report. Based on the tags associated with
`each numeric data value to be displayed, its label and associated display format are obtained
`from the referenced linkbase files and are used to generate the single data set as specified in the
`Instance Document. Where calculated composite numeric data values that summarize
`individual numeric data values with differing scale factors are needed, the Calculation Rules are
`used to generate the combined numeric data values in accordance with the Taxonomy's specified
`scale factor.
`
`The FDIC BankFinder Suite performas the operation of collecting the multiple financial
`institution’s data for the same time period and on standardized measures (i.e. the financial
`accounts data have been combined into a single data set). Therefore, any analysis of Financial
`Reports that comply with the XBRL Financial Reporting standard by the FDIC would require "A
`method in a data processing system, comprising the stepsof ... combining the first markup
`document and the second markup document into a single data set'' to perform the actions
`specified in the XBRL Instance Document and the associated linkbases.
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC's
`analysis of multiple XBRL-compliant Financial Reports would require "A method in a data
`processing system, comprising the steps of: ... displaying the single data set.”
`
`Exhibit 1 shows the resulting “display of the single data set” by the FDIC Peer Comparison
`application.
`
`Exhibit 2 shows the resulting combination of the multiple data sets into a “single data set” by the
`FDIC Peer Comparison application.
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 9 of 33
`
`The Taxonomy contained in the XBRL-compliant Instance Document specifies the specific
`numeric data values to be included in the Financial Report. Based on the tags associated with
`each numeric data value to be displayed, its label and associated display format are obtained
`from the referenced linkbase files and are used to display the single data set as specified in the
`Instance Document. Where calculated composite numeric data values that summarize
`individual numeric data values with differing scale factors are needed, the Calculation Rules are
`used to display the combined numeric data values in accordance with the Taxonomy's specified
`scale factor.
`
`Therefore, any analysis of Financial Reports that comply with the XBRL Financial Reporting
`standard by the FDIC would require A method in a data processing system, comprising the
`stepsof : ... displaying the single data set" to the results as specified in the XBRL Instance
`Document and the associatedlinkbases.
`
`
`
`
`
`
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 10 of 33
`
`Claim Chart For U.S. Patent 8,185,816, Claim 10
`
`The FDIC’s infringement of the '816 patent is demonstrated by the FDIC’s BankFind Suite of financial statement reporting tools. The
`homepage for this suite of tools is https://banks.data.fdic.gov/bankfind-suite/
`
`Banks and other financial institutions subject to FDIC reporting requirements do so through the Call-Reports system of the Federal
`Financial Institutions Examining Council (FFIEC). The reports are formatted into XBRL-compliant files (instance documents) that follow
`follow the taxonomies set by FFIEC. The FDIC uses this data to feed it’s anaytic suite of tools.
`
`Exhibit 1 on the next page is an output of combining data from all financial institutions for the first three quarters of 2023. It is a
`standardized “Peer Comparison” report that the public can create byt selecting different definitions of peer groups, time periods, and
`results to display.
`
`The exhibit shows the actions central to the 816 patent claims 1, 10 and 17: that a system combines data from two XBRL sources, makes
`transformations if necessary to place data values on a common basis, and generates a result for either further use, saving, or displaying.
`
`Exhibit 2 following shows that the result of combining tagged data can be saved as a file (document) for further use.
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 11 of 33
`
`Exhibit 1. A Sample Report of the “Peer Comparision” Analytic Report Generator Provided by FDIC BankFinder
`
`Points to notice:
`
`5. Combining two or more documents. This report combines 4,614 documents, one from each institution, adding up their data
`values by calculations.
`
`6. Combining two or more documents base based on semantic tags. This report rolls up three documents for each institution,
`because calculating “YTD” measures requires Q1+Q2+Q3.
`
`7. Transformations of attributes are done through calculations to put all institutions on a common basis. “Annualized” for example is
`done to change performance ratios based on the position in the year, and the type of account. In general, many types of indicators
`required changing $ accounts to percentages.
`
`8. This report is displayed on the web.
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 12 of 33
`
`Exhibit 2: Excel file output document for an FDIC BankFinder Peer Comparison Reports
`
`Points to notice:
`
`4. This is the same report as the one displayed on the web (above), but in the downloadable form that FDIC creates. This shows the
`creation of a document as well as a display.
`
`5. The line items are matched by their semantic meaning.
`
`6. The unit type (measure) was changed at the processor level.
`
`
`
`
`
`
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 13 of 33
`
`10. A data processing system
`comprising:
`
`Non-limiting preamble. By way of background, the extensible Business Reporting Language
`(XBRL) Financial Reporting standard (see http://www.xb rl .org/Specification/xbrl-
`recommendation-2003-12-31 +corrected-errata-2012-01-25. htm) specifies a Report generation
`and formatting data processing system that uses a set of interrelated extensible Markup
`Language (XML)-formatted files containing tagged numerical data that specify:
`
`(1) how tagged numerical data items to be formatted in an XBRL Financial Report are identified
`as a Fact (a tagged numerical data value that will be reported) related to a Concept (a particular
`Financial semantic meaning for the tagged numerical data value) in the context of the Taxonomy
`(a list of concepts to be included in the Financial Report, and a collection of XML-compliant
`documents (linkbases) that provide additional information that forms part of the concept
`definitions) for inclusion in a given XBRL Financial Report Instance Document (see XBRL
`“Essentials https:ljspecifications.xbrl.org/xbrl-essentials.html),
`(2) how the numerical data items are tagged in the XML-compliant Instance Document file (with
`a name ending in ".xml"), which indicates the content of the Financial Report, to facilitate
`association the related linkbases:
`(a) XML-compliant Schema Definition file (with a name ending in ".xsd") which contains
`formatting and semantic meaning information,
`(b)XML-compliant Label file (with a name ending in "_lab.xml") which indicates the label
`ofthe numeric data value,
`(c) XML-compliant Calculation file (with a name ending in "_cal.xml") which contains
`rules that determine how to combine information and to determine that the set of XML-
`compliant documents are valid,
`(d) XML-compliant Definition file (with a name ending in "_def.xml") relates concepts
`with other concepts,
`(e) XML-compliant Presentation file (with a name ending in "_pre.xml") This linkbase
`associates concepts with other concepts so that the resulting relations can guide the
`creation of a user interface, rendering, or visualization.
`(3) how each tagged numerical data item is identified and categorized from the information
`contained in the referenced linkbases using the tags,
`(4) how each tagged numerical data item is formatted for display,
`(5) how each tagged numerical data item is displayed hierarchically in relation to other tagged
`numerical data
`items,
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 14 of 33
`
`(6) how an individual tagged numerical data item is combined with other tagged numerical data
`items to yield a "summary" tagged numerical data item based on specified formulas relating to
`the semantic meaning associated with the numerical data item's tag in accordance with
`information contained in the XBRL Taxonomy file and the associated XBRL Calculation linkbase
`file, and
`(7) how the set of interrelated XBRL files are validated to ensure consistency and completeness
`of the information contained therein.
`
`Therefore, any FDIC analysis program analyzing multiple Financial Reports that comply with the
`XBRL Financial Reporting standard by the FDIC would entail use of such "A method in a data
`processing system" to perform the actions specified in the XBRL Instance Document and the
`associated linkbases.
`
`The FDIC BankFind Suite makes public a series of tools, including the Peer Comparison Report
`shown above, that create such analytic reports.
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC's
`analyzing multiple XBRL compliant Financial Reports would require "A data processing system
`comprising: a non- volatile storage device storing a first markup document and a second
`markup document, both the first markup document and the second markup document
`containing numerical values and tags reflecting characteristics of the numerical values,
`wherein the characteristics indicate that the numerical values of the first markup document
`differ in format from the numerical values of the second markup document;" in order to
`perform adjustments to the scale factor (e.g., thousands ($1,000) vs. millions ($1,000,000)) as
`specified for the numeric datavalue for the XBRLcompliant Financial Report Instance Document.
`
`The FDIC’s documents contain numerical data (the reported numbers) and tags reflecting
`characteristics of the numerical numbers (the XBRL tags where the semantics are in the
`attributes within the tags). The Taxonomy contained in the XBRL-compliant Instance Document
`specifies the specific numeric data values to be included in the Financial Report. Based on the
`tags associated with each numeric data value to be displayed, its label and scale factor are
`obtained from the referenced linkbase files and are used to generate the display with the
`specified scale factor.
`
`
`a non-volatile storage device storing a
`first markup document and a second
`markup document, both the first
`markup document and the second
`markup document containing
`numerical values and tags reflecting
`characteristics of the numerical
`values, wherein the characteristics
`indicate that the numerical values of
`the first markup document differ in
`format from the numerical values of
`the second markup document;
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 15 of 33
`
`a memory storing a program that
`receives the first markup document
`and the second markup document,
`that automatically transforms the
`numerical values of at least one of the
`first markup document and the
`second markup document so that the
`numerical values of the first markup
`document and the second markup
`document have a common format,
`and that combines the first markup
`document and the second markup
`document into a single
`data set;
`
`and a processor that runs the
`program.
`
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC's
`analyzing multiple XBRLcompliant Financial Report would require "A data processing system
`comprising: ... a memory storing a program that receives the first markup document and the
`second markup document, that automatically transforms the numerical values of at least
`one of the first markup document and the second markup document so that the numerical
`values of the first markup document and the second markup documenthave a common
`format, and that combines the first markup document and the second markup document
`into asingle data set;" in order to perform adjustments to the scale factor (e .g., thousands
`($1,000) vs. millions ($1,000,000)) as specified for the numeric data value for the XBRL-compliant
`Financial Report Instance Document.
`
`The FDIC system is computer-based and runs an analysis program. The Taxonomy contained in
`the XBRL-compliant Instance Document specifies the specific numeric data values to be
`included in the Financial Report. Based on the tags associated with each numeric data value to
`be displayed, its label and scale factor are obtained from the referenced linkbase files and are
`used to generate the display with the specified scale factor.
`
`The FDIC BankFinder Suite performas the operation of collecting the multiple financial
`institution’s data for the same time period and on standardized measures (i.e. the financial
`accounts data have been combined into a single data set). Therefore, any analysis of Financial
`Reports that comply with the XBRL Financial Reporting standard by the FDIC would require "A
`method in a data processing system, comprising the stepsof ... combining the first markup
`document and the second markup document into a single data set'' to perform the actions
`specified in the XBRL Instance Document and the associated linkbases.
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC's
`analyzing multiple XBRL compliant Financial Reports would require "A data processing system
`comprising: ... a processor that runs the program in order to perform adjustments to the scale
`factor (e.g., thousands ($1,000) vs.millions ($1,000,000)) as specified for the numeric data value
`for the XBRL-compliant Financial Report Instance Document.
`
`The XBRL Consolidation Application exemplifies a computer-based system with a processor that
`runs the consolidation and analysis program for which the XBRL documents are designed.
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 16 of 33
`
`The Taxonomy contained in the XBRL-compliant Instance Document specifies the specific
`numeric data values to be included in the Financial Report. Based on the tags associated with
`each numeric data value to be displayed, its label and associated display format are obtained
`from the referenced linkbase files and are used to display the single data set as specified in the
`Instance Document. Where calculated composite numeric data values that summarize
`individual numeric data values with differing scale factors are needed, the Calculation Rules are
`used to display the combined numeric data values in accordance with the Taxonomy's specified
`display format), adjusting the calculation to accommodate the differing scale factors.
`
`Therefore, any analysis of Financial Reports that comply with the XBRL Financial Reporting
`standard by the FDIC would require "A data processing system comprising: ... and a processor
`that runs the program" to perform the actions specified in the XBRL Instance Document and the
`associated linkbases.
`
`
`
`
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 17 of 33
`
`Claim Chart For U.S. Patent 8,185,816, Claim 17
`
`The FDIC’s infringement of the '816 patent is demonstrated by the FDIC’s BankFind Suite of financial statement reporting tools. The
`homepage for this suite of tools is https://banks.data.fdic.gov/bankfind-suite/
`
`Banks and other financial institutions subject to FDIC reporting requirements do so through the Call-Reports system of the Federal
`Financial Institutions Examining Council (FFIEC). The reports are formatted into XBRL-compliant files (instance documents) that follow
`follow the taxonomies set by FFIEC. The FDIC uses this data to feed it’s anaytic suite of tools.
`
`Exhibit 1 on the next page is an output of combining data from all financial institutions for the first three quarters of 2023. It is a
`standardized “Peer Comparison” report that the public can create byt selecting different definitions of peer groups, time periods, and
`results to display.
`
`The exhibit shows the actions central to the 816 patent claims 1, 10 and 17: that a system combines data from two XBRL sources, makes
`transformations if necessary to place data values on a common basis, and generates a result for either further use, saving, or displaying.
`
`Exhibit 2 following shows that the result of combining tagged data can be saved as a file (document) for further use.
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 18 of 33
`
`Exhibit 1. A Sample Report of the “Peer Comparision” Analytic Report Generator Provided by FDIC BankFinder
`
`Points to notice:
`
`9. Combining two or more documents. This report combines 4,614 documents, one from each institution, adding up their data
`values by calculations.
`
`10. Combining two or more documents base based on semantic tags. This report rolls up three documents for each institution,
`because calculating “YTD” measures requires Q1+Q2+Q3.
`
`11. Transformations of attributes are done through calculations to put all institutions on a common basis. “Annualized” for example is
`done to change performance ratios based on the position in the year, and the type of account. In general, many types of indicators
`required changing $ accounts to percentages.
`
`12. This report is displayed on the web.
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 19 of 33
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`Exhibit 2: Excel file output document for an FDIC BankFinder Peer Comparison Reports
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`Points to notice:
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`7. This is the same report as the one displayed on the web (above), but in the downloadable form that FDIC creates. This shows the
`creation of a document as well as a display.
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`8. The line items are matched by their semantic meaning.
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`9. The unit type (measure) was changed at the processor level.
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`Case 1:19-cv-00859-RTH Document 122-10 Filed 08/12/24 Page 20 of 33
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`17. A non-transitory computer-
`readable medium containing
`instructions for controlling a data
`processing system to perform a
`method comprising:
`
`Non-limiting preamble. By way of background, the extensible Business Reporting Language
`(XBRL) Financial Reporting standard (see http://www.xbrl.org/Specification/xbrl-
`recommendation-2003-12-31 +corrected-errata- 2012-01-25. htm) specifies a Report generation
`and formatting method that uses a set of interrelated extensible Markup Language (XML)-
`formatted files containing tagged numerical data in a data processing system that specify:
`
`(1) how tagged numerical data items to be formatted in an XBRL Financial Report are identified
`as a Fact (a tagged numerical data value that will be reported) related to a Concept (a particular
`Financial semantic meaning for the tagged numerical data value) in the context of the Taxonomy
`(a list of concepts to be included in the Financial Report, and a collection of XML-compliant
`documents (linkbases) that provide additional information that forms part of the concept
`definitions) for inclusion in a given XBRL Financial Report Instance Document (see XBRL
`Essentials https://specifications.xbrl.org/xbrl-essentials.html),
`
`(2) how the numerical data items are tagged in the XML-compliant Instance Document file (with a
`name ending in ".xml"), which indicates the content of the Financial Report, to facilitate
`association with the related linkbases:
`(a) XML-compliant Schema Definition file (with a name ending in ".xsd") which contains
`formatting and semantic meaning information,
`(b) XML-compliant Label file (with a name ending in "_lab.xml") which indicates the label
`of the numeric data value,
`(c) XML-compliant Calculation file (with a name ending in "_cal.xml") which contains
`rules that determine how to combine information and to determine that the set of XML-
`compliant documents are valid,
`(d) XML-compliant Definition file (with a name ending in "_def.xml") relates concepts with
`other concepts,
`(e) XML-compliant Presentation file (with a name ending