`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 1 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`EXHIBIT P
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 2 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`
`The following claim charts are preliminary in nature. e-Numerate reserves the right to amend and supplement these charts as discovery
`proceeds.
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`1. An apparatus, comprising:
`
` device; and
`
` a
`
`
`an application including a network browser on the device for accessing a system configured for:
`
`identification of at least one computer-readable Extensible Markup Language (XML)-compliant data document including:
`
` a
`
` a
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` plurality of line items with a plurality of data values, and
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` computer-readable datatype rule for validation of a type of data values,
`
` computer-readable calculation rule for validation of a calculation involving data values, and
`
` a
`
` a
`
` a
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` computer-readable unit rule for validation of a unit of data values;
`
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`validation of the at least one computer-readable XML-compliant data document by:
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`identifying at least a subset of the computer-readable rules including at least one of:
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`the computer-readable datatype rule for validation of the type of data values,
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`Page 2
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` plurality of computer-readable semantic tags that describe a semantic meaning of the data values and are each
`computer-readably coupled to at least one of the data values, where the at least one computer-readable XML-compliant data
`document is capable of including multiple hierarchical relationships between two line items;
`
`parsing of the at least one computer-readable XML-compliant data document;
`
`accessing a plurality of computer-readable rules including:
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 3 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`the computer-readable calculation rule for validation of the calculation involving data values, or
`
`the computer-readable unit rule for validation of the unit of data values;
`
`
`processing at least a portion of the data values of at least a portion of the line items of the at least one computer-readable XML-
`compliant data document, utilizing the at least subset of the computer-readable rules and at least a portion of the computer-readable
`sematic tags of the at least one computer-readable XML-compliant data document;
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`said apparatus configured for:
`
`accessing at least a portion of the at least one computer-readable XML-compliant data document utilizing the application including
`the network browser.
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 4 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`Applicability
`Users of an XBRL validator use an apparatus, comprising: a device; and an application including
`a network browser on the device for accessing a system. See excerpt(s) below, for example
`(emphasis added):
`
`Note: Any entity using XBRL on an official basis requires use of an XBRL validator to ensure that
`an XBRL document complies with relevant rules set forth by the XBRL standard.
`
`Upon information and belief, the Federal Deposit Insurance Corporation (FDIC) and/or
`Federal Financial Institutions Examination Council (FFIEC) validate XBRL filings made to
`those organizations and infringe at least claim 1 of the ‘748 Patent in violation of 35 U.S.C.
`§ 271(a) by using the patented invention to, inter alia, process multiple XBRL- compliant
`filings. See pertinent excerpt(s) below illustrating applicability to the FDIC/FFIEC xBAT
`formula processor, for example: https://xbrl.us/home/filers/fdic-reporting/.
`
`“The FFIEC report framework was designed with extensibility to other data series. As Figure 1
`illustrates, the framework uses a common dictionary which each report and characteristic
`taxonomy imports. This model provides a modular approach to taxonomy design that can be
`duplicated and extended to include additional regulatory reports, such as the FRB Y9 series. The
`FFIEC report framework reflects the CDR data model which uses formulas in both taxonomies to
`process and validate data received by financial institutions. The same formulas used by the CDR
`system are used in Call Report vendor software to ensure the transparency of formula results. If
`a formula processes incorrectly, both the CDR and vendor software should produce an identical
`result. This approach to pre-validation helps to proactively resolve issues during the report
`creation and submission process.”
`
`
`
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`Claim 1 Elements
`1. An apparatus, comprising:
`
` a
`
` device; and
`
`
`an application including a
`network browser on the device
`for accessing a system
`configured for:
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 5 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`
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`“3.5 Processing
`
`Characteristic formulas are expressed to handle two processing models, pre and post. Then
`agencies developed a custom formula processor to handle both pre- and post-processing of
`XBRL formulas. These processing requirements were implemented using custom functions, such
`as ExistingNonNil.
`
`Characteristic and consistency formulas follow different processing models. Consistency
`expressions are defined to process data and provide a result. Characteristic expressions are
`defined to process data, provide a result, process the result, and provide a second and final
`result. This type of “cascading” data processing is a critical step to understand how financial
`data are processed in CDR. Validation must follow a fixed order of execution to provide a proper
`result. Figures 5 and 6 illustrate an overview of the cascading formula pipeline used by CDR.”
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 6 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`“The FDIC developed and enhanced the FFIEC taxonomy framework and initiated development
`on the XBRL Business Analyst Tool (xBAT). This tool marked the beginning of a full CDR
`implementation using XBRL as the exchange mechanism and brought the POC demo into
`reality. The Call Report and formula taxonomy design remained virtually the same but included
`absolute and relative context references. Call Report taxonomies are published on a calendar
`quarter. However, formula expressions reference prior period data, and a formula processor
`will need a point of reference when processing data with formulas. The xBAT formula
`taxonomy included absolute context definitions, such as “P0” for current period or “P1” for one
`period prior. The xBAT formula taxonomy also included relative contexts, such as “–P1Y” for
`the prior year or “–P1Q” for the prior year quarter. The xBAT formula taxonomy was a simple
`implementation of XBRL formulas and did not contain any special functions or processes, such
`as reportability. The xBAT formulas followed a simplistic implementation of cascading data
`validation where formulas process report data and provide a result message. Formula
`expressions did not require a special or custom processor to process formulas with data, but
`the final release of xBAT did provide a mechanism to validate report or formula taxonomies
`with instance data. The formula design was sufficiently simple so that any off-the-shelf XML
`processor could be used to process the formulas with instance data. Also, xBAT provided Call
`Report formulas in a separate formula taxonomy. This allowed a software vendor to process
`formulas with data without having to consider the report taxonomy based on financial
`reporting forms.”
`https://www.fdic.gov/bank/implementingxbrlformulas.pdf
`
`
`Users of an XBRL validator use an application… configured for: identification of at least one
`computer-readable Extensible Markup Language (XML)-compliant data document including: a
`plurality of line items with a plurality of data values, and a plurality of computer- readable
`semantic tags that describe a semantic meaning of the data values and are each computer-
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`identification of at least one
`computer-readable Extensible
`Markup Language (XML)-
`compliant data document
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 7 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`readably coupled to at least one of the data values, where the at least one computer- readable
`XML-compliant data document is capable of including multiple hierarchical relationships between
`two line items. See excerpt(s) below, for example (emphasis added):
`
`Note: As set forth below, XBRL documents are required by the XBRL standard to be XML-
`compliant and include a plurality of line items with a plurality of data values, and a plurality of
`computer-readable semantic tags.
`
`“In XBRL terminology, a concept is a definition of a reporting term. Concepts manifest as XML
`
`Schema [SCHEMA‑1] element definitions. In the taxonomy schema a concept is given a concrete
`
`name and a type. The type defines the kind of data types allowed for facts measured according
`to the concept definition. For example, a “cash” concept would typically have a monetary type.
`This declares that when cash is reported, its value will be monetary. In contrast, a
`“accountingPoliciesNote” concept would typically have a string type so that, when the
`“accountingPoliciesNote” is reported in an XBRL instance, its value would be interpreted as a
`string of characters. Additional constraints on how concepts can be used are documented by
`
`additional XBRL attributes on the XML Schema [SCHEMA‑1] element definitions that correspond
`
`to the concepts…The linkbases in a taxonomy further document the meaning of the concepts by
`expressing relationships between concepts (inter-concept relationships) and by relating concepts
`to their documentation.”
`http://www.xbrl.org/Specification/xbrl-recommendation-2003-12-31+corrected-errata-2012-01-
`25.htm#_Toc202578211
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`http://specifications.xbrl.org/validation.html
`
`Note: As set forth below, XBRL documents are required by the XBRL standard to be XML-
`compliant and be capable of including multiple hierarchical relationships between two line items.
`
`
`including:
`
` a
`
` plurality of line items with a
`plurality of data values, and
`
` a
`
` plurality of computer-
`readable semantic tags that
`describe a semantic meaning of
`the data values and are each
`computer-readably coupled to
`at least one of the data values,
`where the at least one
`computer- readable XML-
`compliant data document is
`capable of including multiple
`hierarchical relationships
`between two line items;
`
`
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 8 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`
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`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`“From a technical perspective, XBRL implements XML, but also encapsulates other WC3
`standards to enable features important to business reporting—like multiple relationships (both
`hierarchical and non-hierarchical) and extensibility—that are not available in native XML. The
`XBRL specification defines how to create documents containing your data in well-formed XML
`(called instance documents) and how to create files containing relevant business terminology,
`their meanings, their data types, relationships among terms, and the rules/formulas they must
`follow (called taxonomies).”
`http://www.xbrl.org/bpboarddocs/xbrlorcustomizedxml.pdf
`
`Users of an XBRL validator use an application… configured for: parsing of the at least one
`computer-readable XML- compliant data document. See excerpt(s) below, for example (emphasis
`added):
`
`
`parsing of the at least one
`computer-readable XML-
`compliant data document;
`
`
`
`
`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
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`“XBRL can express multiple hierarchies of explicit relations. Because XBRL separates concept and
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 9 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`relation definitions, you can define more than one hierarchy of such relations.”
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`Users of an XBRL validator use an application… configured for: accessing a plurality of computer-
`readable rules including: a computer-readable datatype rule for validation of a type of data
`values, a computer-readable calculation rule for validation of a calculation involving data
`values, and a computer-readable unit rule for validation of a unit of data values. See excerpt(s)
`below, for example (emphasis added):
`
`Note: As set forth below, a computer-readable datatype rule is required for validation of a type
`of data values.
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`https://specifications.xbrl.org/validation.html
`
`“Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialised data constraints.”
`http://specifications.xbrl.org/validation.html
`
`Note: As set forth below, a computer-readable calculation rule is required for validation of a
`calculation involving data values.
`
`“Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.”
`http://specifications.xbrl.org/validation.html
`
`accessing a plurality of
`computer- readable rules
`including:
`
` a
`
` computer-readable
`datatype rule for validation of
`a type of data values,
`
` a
`
` computer-readable
`calculation rule for validation
`of a calculation involving data
`values, and
`
` a
`
` computer-readable unit
`rule for validation of a unit of
`data values;
`
`
`
`
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`Page 9
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 10 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`
`Note: As set forth below, a computer-readable unit rule is required for validation of a unit of
`data values.
`
`“Units
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`http://specifications.xbrl.org/validation.html
`
`“Validation
`Data quality can be greatly enhanced through multiple layers of validation. The XBRL standard
`provides the ability to design and publish business validation rules in a standardised format.
`Basic validation semantics can be represented in XBRL taxonomies using the core specifications.
`More complex constraints can be modelled using the Formula Specifications. These validation
`rules can be applied at the time of preparation of a report, as well as by all of the recipients of
`that report.”
`http://specifications.xbrl.org/spec-group-index-formula.html
`
`“the monetary type serves as the datatype for those financial concepts in a taxonomy which
`denote units in a currency. Instance items with this type must have a unit of measure from the
`ISO 4217 namespace of currencies.”
`http://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2.1-REC-2003-12-
`31+corrected-errata-2013-02-20.html#unit
`
`
`validation of the at least one
`computer-readable XML-
`
`
`
`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`Users of an XBRL validator use an application… configured for: validation of the at least one
`computer-readable XML- compliant data document by: identifying at least a subset of the
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 11 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`compliant data document by:
`
`identifying at least a subset of
`the computer-readable rules
`including at least one of:
`
`the computer-readable
`datatype rule for validation of
`the type of data values,
`
`the computer-readable
`calculation rule for validation
`of the calculation involving
`data values, or
`
`the computer-readable unit
`rule for validation of the unit
`of data values;
`
`computer-readable rules including at least one of: the computer-readable datatype rule for
`validation of the type of data values, the computer-readable calculation rule for validation of the
`calculation involving data values, or the computer-readable unit rule for validation of the unit of
`data values. See excerpt(s) below, for example (emphasis added):
`
`“The XBRL conformance suite has over 400 tests, each which an XBRL processor must "pass" an
`property interpret XBRL functionality specified in the XBRL specification.”
`http://frux.wikispaces.com/file/view/Chapter-18-Extracting.pdf
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`http://specifications.xbrl.org/validation.html
`
`“Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialised data constraints.
`…
`Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.
`Units
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`http://specifications.xbrl.org/validation.html
`
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 12 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 13 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 14 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`processing at least a portion
`of the data values of at least
`a portion of the line items of
`the at least one computer-
`readable XML-compliant data
`document, utilizing the at
`least subset of the computer-
`readable rules and at least a
`portion of the computer-
`readable sematic tags of the
`at least one computer-
`readable XML-compliant data
`document;
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`Users of an XBRL validator use an application… configured for: processing at least a portion of
`the data values of at least a portion of the line items of the at least one computer-readable XML-
`compliant data document, utilizing the at least subset of the computer-readable rules and at
`least a portion of the computer- readable sematic tags of the at least one computer-readable
`XML-compliant data document. See excerpt(s) below, for example (emphasis added):
`
`“The XBRL conformance suite has over 400 tests, each which an XBRL processor must "pass" an
`property interpret XBRL functionality specified in the XBRL specification.”
`http://frux.wikispaces.com/file/view/Chapter-18-Extracting.pdf
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`http://specifications.xbrl.org/validation.html
`
`“Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialised data constraints.
`…
`Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.
`Units
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`http://specifications.xbrl.org/validation.html
`
`
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 15 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`Claim Charts for U.S. Patent 9,268,748
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`Case 1:19-cv-00859-RTH Document 53-16 Filed 04/27/21 Page 17 of 17
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`Claim Charts for U.S. Patent 9,268,748
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`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`Users of an XBRL validator use an apparatus configured for: accessing at least a portion of the at
`least one computer-readable XML-compliant data document utilizing the application including
`the network browser. See excerpt(s) below, for example (emphasis added):
`
`Note: Any entity using XBRL on an official basis requires use of an XBRL validator to ensure that
`an XBRL document complies with relevant rules set forth by the XBRL standard.
`
`
`
`said apparatus configured for:
`
`accessing at least a portion of
`the at least one computer-
`readable XML-compliant data
`document utilizing the
`application including the
`network browser.
`
`Caveat:
`The notes, cited excerpts, and/or portions thereof utilized herein are set forth for illustrative purposes only and are not meant to be limiting
`in any manner. For example, the notes, cited excerpts, and/or color-coded portions thereof may or may not be supplemented or
`substituted with different excerpt(s) of the relevant reference(s), as appropriate. Further, to the extent any error(s) and/or omission(s) exist
`herein, all rights are reserved to correct the same in connection with any subsequent correlations.
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