Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 1 of 19
`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 1 of 19
`
`
`
`
`
`
`
`
`
`
`
`
`
`EXHIBIT K2
`EXHIBIT K2
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 2 of 19
`
`
`
`Claim Chart for U.S. Patent 9,262,383, 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.
`
`
`
`
`
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 3 of 19
`
`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 122-14 Filed 08/12/24 Page 4 of 19
`
`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 122-14 Filed 08/12/24 Page 5 of 19
`
`1. A computer program product
`embodied on a non-transitory
`computer-readable medium
`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 Financial Report generation and formatting facility
`that can be implemented as a “Computer Program Product …“ that can be “ …embodied on a non-
`transitory computer readable medium …” comprised of a set of interrelated computer- implemented
`eXtensible Markup Language (XML)-formatted files 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
`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,
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 6 of 19
`
`
`(5) how each tagged numerical data item is displayed hierarchically in relation to other tagged
`numerical data items,
`
`(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 Reporting Standard specifies that each of the interrelated files comprising the XBRL
`Financial Report are encoded using the eXtensible Markup Language (XML) 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 “computer program product embodied on a non-transitory computer-readable
`medium”.
`
`Therefore, any FDIC analysis program analyzing multiple Financial Reports that comply with the
`XBRL Financial Reporting Standard would entail use of such a “computer program
`product embodied on a non-transitory computer-readable medium”. Here, The FDIC system
`runs on a computer that has a memory (i.e., a non-transitory compute readable medium).
`In accordance with the XBRL Financial Reporting standard as described above, FDIC’s analyzing
`multiple XBRL-compliant Financial Reports would require “A computer program product embodied
`on a non-transitory computer-readable medium ….” that executes
`“code for identifying a first markup document including first numerical values and first tags
`reflecting first characteristics of the first numerical values associated with a first unit of measure,
`and a second markup document including second numerical values and second tags reflecting
`second characteristics of the second numerical values associated with a second unit of measure,
`wherein the first tags and the second tags each include computer-readable semantic tags that
`
`code for identifying a first markup
`document including first numerical
`values and first tags reflecting first
`characteristics of the first numerical
`values associated with a first unit of
`measure, and a second markup
`document including second numerical
`values and second tags reflecting second
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 7 of 19
`
`characteristics of the second numerical
`values associated with a second unit of
`measure, wherein the first tags and the
`second tags each include computer-
`readable semantic tags that describe a
`semantic meaning of a corresponding
`one of at least one of the first numerical
`values or the second numerical values,
`via a computer-readable tagging
`association therebetween, where the
`first characteristics of the first numerical
`values associated with the first unit of
`measure are different from the second
`characteristics of the second numerical
`values associated with the second unit
`of measure;
`
`
`describe a semantic meaning of a corresponding one of at least one of the first numerical values or
`the second numerical values, via a computer-readable tagging association therebetween, where the
`first characteristics of the first numerical values associated with the first unit of measure are
`different from the second characteristics of the second numerical values associated with the second
`unit of measure” in order to perform adjustments to the numeric data value to match the display
`format for the unit of measure selected for display of the numeric data value in the Financial Report,
`and any adjustments needed to display “summary” numeric data values in a consistent form based on
`the display format associated with the “summary” numeric data item.
`
`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.
`
`The Taxonomy contained in the XBRL-compliant Instance Document specifies the specific
`numeric data values, their tags, and their hierarchical position in relation to other numeric data
`values to be included in the XBRL Financial Report to be generated. Based on the tags
`associated with each numeric data value included in the XBRL Instance Document, the label to
`be displayed and the numeric data value display format associated with the display format for
`the numeric data value selected for display in the XBRL Financial Report are obtained from the
`referenced linkbase files: this referenced information is used to identify numeric data values
`that require transformation of the display format, display label and displayed value of the
`numeric data values in accordance with the unit of measure transformation specifications
`contained in the referenced linkbase files.
`
`Therefore, any analysis of Financial Reports that comply with the XBRL Reporting Standard by the
`the FDIC would require “A computer program product embodied on a non-transitory
`computer-readable medium … “ that executes “code for identifying a first markup document
`including first numerical values and first tags reflecting first characteristics of the first
`numerical values associated with a first unit of measure, and a second markup document
`including second numerical values and second tags reflecting second characteristics of the
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 8 of 19
`
`code for causing automatic
`transformation of at least a portion of
`the first or second numerical values of
`at least one of the first markup
`document or the second markup
`document, so that at least some of the
`first numerical values of the first markup
`document and at least some of the
`second numerical values of the second
`markup document have a common unit
`of measure;
`
`
`second numerical values associated with a second unit of measure, wherein the first tags
`and the second tags each include computer-readable semantic tags that describe a
`semantic meaning of a corresponding one of at least one of the first numerical values or the
`second numerical values, via a computer-readable tagging association therebetween,
`where the first characteristics of the first numerical values associated with the first unit of
`measure are different from the second characteristics of the second numerical values
`associated with the second unit of measure” in order 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 SEC’s analyzing
`multiple XBRL-compliant Financial Reports would require “A computer program product embodied on
`a non-transitory computer-readable medium ….” that executes “code for causing automatic
`transformation of at least a portion of the first or second numerical values of at least one of the first
`markup document or the second markup document, so that at least some of the first numerical
`values of the first markup document and at least some of the second numerical values of the second
`markup document have a common unit of measure” in order to perform adjustments to the numeric
`data value to match the display format for the unit of measure selected for display of the numeric
`data value in the Financial Report, and any adjustments needed to display “summary” numeric data
`values in a consistent form based on the display format associated with the “summary” numeric data
`item.
`
`The Taxonomy contained in the XBRL-compliant Instance Document specifies the specific numeric
`data values, their tags, and their hierarchical position in relation to other numeric data values to be
`included in the XBRL Financial Report to be generated. Based on the tags associated with each
`numeric data value included in the XBRL Instance Document, the label to be displayed and the
`numeric data value display format associated with the display format for the numeric data value
`selected for display in the XBRL Financial Report are obtained from the referenced linkbase files: this
`referenced information is used to transform numeric data values display format, display label and
`displayed value of the numeric data values in accordance with the unit of measure transformation
`specifications contained in the referenced linkbase files.
`
`Therefore, any FDIC analysis of multiple Financial Reports that comply with the XBRL Reporting
`Standard by the FDIC would require “A computer program product embodied on a non-
`transitory computer-readable medium …” that executes “code for causing automatic
`transformation of at least a portion of the first or second numerical values of at least one of
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 9 of 19
`
`code for processing at least a part of the
`first markup document and at least a
`part of the second markup document,
`resulting in a single markup document;
`
`
`the first markup document or the second markup document, so that at least some of the
`first numerical values of the first markup document and at least some of the second
`numerical values of the second markup document have a common unit of measure” in order
`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 computer program product embodied on
`a non-transitory computer-readable medium ….” that executes “code for processing at least a part
`of the first markup document and at least a part of the second markup document, resulting in a
`single markup document”.
`
`The Taxonomy contained in the XBRL-compliant Instance Document specifies the specific numeric
`data values to be included in the XBRL Financial Report. Based on the tags associated with each
`numeric data value to be displayed, its label and associated Calculation Rules are obtained from the
`referenced “Schema Definition” & “Calculation” linkbase files. Where calculated composite numeric
`data values that summarize individual numeric data values are specified in the XBRL Instance
`Document, the “Calculation Rules” from the “Calculation” linkbase file are used to generate and
`display the calculated composite numeric data in accordance with the Taxonomy specifications
`contained in the Instance Document.
`
`The FDIC BankFind Suite performs 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.
`
`Therefore, any analysis of Financial Reports that comply with the XBRL Reporting Standard by
`the FDIC would require “A computer program product embodied on a non-transitory
`computer-readable medium ….” that executes “code for processing at least a part of the
`first markup document and at least a part of the second markup document, resulting in a
`single markup document” in order to perform the actions specified in the XBRL Instance
`Document and the associated linkbases.
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 10 of 19
`
`and code for causing a display of at least
`a portion of the single markup
`document.
`
`
`
`
`
`
`
`
`
`
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC’s
`analysis of XBRL-compliant Financial Reports would require “A computer program product
`embodied on a non-transitory computer-readable medium ….” that executes “code for
`causing a display of at least a portion of the single markup 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, geographic location are obtained from the
`referenced linkbase files. Where calculated composite numeric data values that summarize
`individual numeric data values from differing locations are needed, the Calculation Rules are
`used to derive the combined numeric data values which are displayed in accordance with the
`Taxonomy’s specified format.
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 11 of 19
`
`Claim Chart for U.S. Patent 9,262,383, 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 122-14 Filed 08/12/24 Page 12 of 19
`
`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 122-14 Filed 08/12/24 Page 13 of 19
`
`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 122-14 Filed 08/12/24 Page 14 of 19
`
`17. 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 Financial Report
`generation and formatting facility that can be implemented as a “Computer Program Product
`…“ that can be “ …embodied on a non-transitory computer readable medium …” comprised
`of a set of interrelated computer- implemented eXtensible Markup Language (XML)-formatted
`files 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 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,
`
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 15 of 19
`
`(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,
`
`(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 Reporting Standard specifies that each of the interrelated files comprising the XBRL
`Financial Report are encoded using the eXtensible Markup Language (XML) 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 “computer program product embodied on
`a non-transitory computer-readable medium”.
`
`Therefore, any FDIC analysis program analyzing multiple Financial Reports that comply with the
`XBRL Financial Reporting Standard would entail use of such a “computer program
`product embodied on a non-transitory computer-readable medium”. Exhibits 1-4
`demonstrate that the FERC system runs on a computer that has a memory (i.e., a non-transitory
`compute readable medium).
`In accordance with the XBRL Financial Reporting standard as described above, the FDIC's
`analyzing multiple XBRLcompliant Financial Reports would require "A non-transitory computer-
`readable medium containing instructions for controlling a data processing system to
`perform a method comprising: receiving a first markup document and a second markup
`document, both the first markup document and the second markupdocument containing
`
`identifying a first markup document
`including first numerical values and
`first tags reflecting first characteristics
`of the first numerical values
`associated with a first unit of
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 16 of 19
`
`measure, and a second markup
`document including second
`numerical values and second tags
`reflecting second characteristics of
`the second numerical values
`associated with a second unit of
`measure, wherein the first tags and
`the second tags each include
`computer-readable semantic tags
`that describe a semantic meaning of a
`corresponding one of at least one of
`the first numerical values or the
`second numerical values, via a
`computer- readable tagging
`association therebetween, where the
`first characteristics of the first
`numerical values associated with the
`first unit of measure are different from
`the second characteristics of the
`second numerical values associated
`with the second unit of measure;
`
`
`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;" 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
`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 Taxonomy contained in the XBRL-compliant Instance Document specifies the specific
`numeric data values, their tags, and their hierarchical position in relation to other numeric data
`values to be included in the XBRL Financial Report to be generated. Based on the tags
`associated with each numeric data value included in the XBRL Instance Document, the label to
`be displayed and the numeric data value display format associated with the display format for
`the numeric data value selected for display in the XBRL Financial Report are obtained from the
`referenced linkbase files: this referenced information is used to identify numeric data values
`that require transformation of the display format, display label and displayed value of the
`numeric data values in accordance with the unit of measure transformation specifications
`contained in the referenced linkbase files.
`
`Therefore, any analysis of Financial Reports that comply with the XBRL Reporting Standard by the
`FDIC would require “A computer program product embodied on a non-transitory computer-
`readable medium … “ that executes “code for identifying a first markup document including
`first numerical values and first tags reflecting first characteristics of the first numerical
`values associated with a first unit of measure, and a second markup document including
`second numerical values and second tags reflecting second characteristics of the second
`numerical values associated with a second unit of measure, wherein the first tags and the
`second tags each include computer-readable semantic tags that describe a semantic
`meaning of a corresponding one of at least one of the first numerical values or the second
`
`

`

`Case 1:19-cv-00859-RTH Document 122-14 Filed 08/12/24 Page 17 of 19
`
`automatically transforming at least a
`portion of the first or second
`numerical values of at least one of the
`first markup document or the second
`markup document, so that at least
`some of the first numerical values of
`the first markup document and at
`least some of the second numerical
`values of the second markup
`document have a common unit of
`measure;
`
`
`numerical values, via a computer-readable tagging association therebetween, where the
`first characteristics of the first numerical values associated with the first unit of measure
`are different from the second characteristics of the second numerical values associated
`with the second unit of measure” in order 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 computer program
`product embodied on a non-transitory computer-readable medium ….” that executes “code
`for causing automatic transformation of at least a portion of the first or second numerical
`values of at least one of the first markup document or the second markup document, so
`that at least some of the first numerical values of the first markup document and at least
`some of the second numerical values of the second markup document have a common unit
`of measure” in order to perform adjustments to the numeric data value to match the display
`format for the unit of measure selected for display of the numeric data value in the Financial
`Report, and any adjustments needed to display “summary” numeric data values in a consistent
`form based on the display format associated with the “summary” numeric data item.
`
`The Taxonomy contained in the XBRL-compliant Instance Document specifies the specific
`numeric data values, their tags, and their hierarchical position in relation to other numeric data
`values to be included in the XBRL Financial Report to be generated. Based on the tags
`associated with each numeric data value included in the XBRL Instance Document, the label to
`be displayed and the numeric data value display