{
  "tool_id": "art-432-call-report-rc-balance-sheet",
  "tool_version": "1.0.0",
  "display_name": "Call Report Schedule RC (Balance Sheet) Mapper",
  "mcp_name": "map_call_report_schedule_rc",
  "mandate_type": "regulatory_reporting",
  "wave": 71,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-432-call-report-rc-balance-sheet.html",
  "description": "Maps caller-declared FFIEC Call Report (FFIEC 031) Schedule RC line items -- cash, securities, loans and leases, other assets; deposits, borrowings, other liabilities; common stock, surplus, retained earnings, AOCI -- into Schedule RC totals (Total assets RCON2170, Total liabilities RCON2948, Total equity capital RCON3210, real public MDRM item codes) and checks the RC balance-sheet identity (Total assets == Total liabilities + Total equity capital) within a caller-set rounding tolerance. Not a filer -- produces evidence artifacts and form-shaped totals only, never a submission. Line-item values are caller-declared from the institution's own books; this tool performs only arithmetic aggregation and the identity check, never estimation or audit of individual line items. Feeds art-433 (Schedule RC-R capital) and art-434 (Call Report edit-check gate) for cross-schedule validation. Not for Y-9C (see the separate Y-9C kernel, which uses instruction-text-encoded edits, not a public taxonomy).",
  "input_schema_ref": "chaingraph/art-432-call-report-rc-balance-sheet.html#manifest",
  "consumes": [],
  "feeds": [
    "art-434-call-report-edit-check-gate"
  ],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:ebdcc54a5a9f44bae3307929b2c226e91666a2929a99fb42e15eb5f0df79c7d1",
      "valid_from": "2026-07-10"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-07-23"
    }
  ],
  "compute_proof_ready": "ready",
  "export_capability": [
    "json"
  ],
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "Hqpx9CIYCJ54uxelmSZixvqOWFPeiGlMyVOG10y476UawSqjpbVeYxyFL9qxYswDvCn+UaQUnrEvTzqnUxtsawSkzl0PzCc1gs1OEXYwiJyJxmKaB6OaoZtQO8po0Cz8J9KEb2cRPx+6f5kDFyJ0407Vhgq4YGe78DP25VkJJRkQ0uYhTLS6x7Nj0NZDf7b3j5/unZZ17NWMCO8ruM3uHSU8fqNgGIhOePQTo5DG0+GARjKPB7qZi62/wxAfpEKyGbxWaJ2z4G/oankBhjwN7TjGZjxZIzpcWAw60TMciW8JOfzXwOkyq0C5ex4bk7gTcGSSPH3Sz8m8Of0eEn/PrQ==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:ebdcc54a5a9f44bae3307929b2c226e91666a2929a99fb42e15eb5f0df79c7d1",
      "output": {
        "assets": [
          {
            "key": "cash_and_due_from_usd",
            "label": "Cash and balances due from depository institutions",
            "mdrm": "RCON0071",
            "value_usd": 226409000
          },
          {
            "key": "securities_htm_usd",
            "label": "Held-to-maturity securities",
            "mdrm": "RCON1754",
            "value_usd": 0
          },
          {
            "key": "securities_afs_usd",
            "label": "Available-for-sale securities",
            "mdrm": "RCON1773",
            "value_usd": 864213000
          },
          {
            "key": "loans_and_leases_net_usd",
            "label": "Total loans and leases, net of unearned income and allowance",
            "mdrm": "RCON2122",
            "value_usd": 1191560000
          },
          {
            "key": "bank_premises_usd",
            "label": "Bank premises and fixed assets",
            "mdrm": "RCON2145",
            "value_usd": 21670000
          },
          {
            "key": "other_assets_usd",
            "label": "Other assets",
            "mdrm": "RCON2160",
            "value_usd": 368340000
          }
        ],
        "boundary_note": "Line-item values are caller-declared from the institution's own books; this kernel performs only the arithmetic aggregation into Schedule RC totals and the Total assets == Total liabilities + Total equity capital identity check. It does not derive, estimate, or audit any individual line item.",
        "entity_id": "FDIC-CERT-3510",
        "equity": [
          {
            "key": "common_stock_usd",
            "label": "Common stock",
            "mdrm": "RCON3230",
            "value_usd": 3020000
          },
          {
            "key": "surplus_usd",
            "label": "Surplus",
            "mdrm": "RCON3839",
            "value_usd": 177631000
          },
          {
            "key": "retained_earnings_usd",
            "label": "Retained earnings",
            "mdrm": "RCON3632",
            "value_usd": 61059000
          },
          {
            "key": "aoci_usd",
            "label": "Accumulated other comprehensive income",
            "mdrm": "RCON3216",
            "value_usd": 0
          }
        ],
        "identity_balanced": true,
        "identity_delta_usd": 0,
        "liabilities": [
          {
            "key": "total_deposits_usd",
            "label": "Total deposits",
            "mdrm": "RCON2200",
            "value_usd": 2128004000
          },
          {
            "key": "borrowings_usd",
            "label": "Total borrowings",
            "mdrm": "RCON2800",
            "value_usd": 250000000
          },
          {
            "key": "other_liabilities_usd",
            "label": "Other liabilities",
            "mdrm": "RCON2930",
            "value_usd": 52478000
          }
        ],
        "report_form": "FFIEC 031",
        "reporting_period": "2026-03-31",
        "rounding_tolerance_usd": 1,
        "schedule": "RC",
        "total_assets_mdrm": "RCON2170",
        "total_assets_usd": 2672192000,
        "total_equity_capital_mdrm": "RCON3210",
        "total_equity_capital_usd": 241710000,
        "total_liabilities_and_equity_usd": 2672192000,
        "total_liabilities_mdrm": "RCON2948",
        "total_liabilities_usd": 2430482000,
        "xbrl_json_annex1_note": "MDRM concept codes above (RCON2170/RCON2948/RCON3210) align with the §13.13 xBRL-JSON export profile's Annex 1 FFIEC Call Report mapping; rendering to that profile is a separate exporter work unit, not performed by this kernel."
      }
    }
  }
}