{ "tool_id": "art-432-call-report-rc-balance-sheet", "note": "Vector 1 sourced from FDIC BankFind Suite (api.fdic.gov/banks/financials, CERT:3510, REPDTE:20260331 -- Bank of America NA's FDIC-published, Call-Report-derived Q1 2026 figures), a public reproducible corpus per BANKING-OCG-BUILD-SPEC.md §4.1 (fetched 2026-07-23). ASSET/DEP/LIAB/EQ/CHBAL/SC/LNLSNET/BKPREM/EQCS/EQSUR/EQUPTOT are exact filed aggregates; the securities HTM/AFS split and the borrowings/other-liabilities split are not separately broken out by the quick-field query, so SC is placed wholly in securities_afs_usd and the LIAB-minus-DEP residual is apportioned borrowings_usd=250000000 / other_liabilities_usd=52478000 (sum exact) -- the Schedule RC totals and the balance identity below are exact filed values, not approximated. golden_hash computed at fixture generation time.", "vectors": [ { "name": "boa-cert3510-2026q1-balanced", "policy_parameters": { "entity_id": "FDIC-CERT-3510", "reporting_period": "2026-03-31", "rounding_tolerance_usd": 1, "cash_and_due_from_usd": 226409000, "securities_htm_usd": 0, "securities_afs_usd": 864213000, "loans_and_leases_net_usd": 1191560000, "bank_premises_usd": 21670000, "other_assets_usd": 368340000, "total_deposits_usd": 2128004000, "borrowings_usd": 250000000, "other_liabilities_usd": 52478000, "common_stock_usd": 3020000, "surplus_usd": 177631000, "retained_earnings_usd": 61059000, "aoci_usd": 0 }, "output_payload": { "entity_id": "FDIC-CERT-3510", "reporting_period": "2026-03-31", "report_form": "FFIEC 031", "schedule": "RC", "assets": [ { "key": "cash_and_due_from_usd", "mdrm": "RCON0071", "label": "Cash and balances due from depository institutions", "value_usd": 226409000 }, { "key": "securities_htm_usd", "mdrm": "RCON1754", "label": "Held-to-maturity securities", "value_usd": 0 }, { "key": "securities_afs_usd", "mdrm": "RCON1773", "label": "Available-for-sale securities", "value_usd": 864213000 }, { "key": "loans_and_leases_net_usd", "mdrm": "RCON2122", "label": "Total loans and leases, net of unearned income and allowance", "value_usd": 1191560000 }, { "key": "bank_premises_usd", "mdrm": "RCON2145", "label": "Bank premises and fixed assets", "value_usd": 21670000 }, { "key": "other_assets_usd", "mdrm": "RCON2160", "label": "Other assets", "value_usd": 368340000 } ], "total_assets_usd": 2672192000, "total_assets_mdrm": "RCON2170", "liabilities": [ { "key": "total_deposits_usd", "mdrm": "RCON2200", "label": "Total deposits", "value_usd": 2128004000 }, { "key": "borrowings_usd", "mdrm": "RCON2800", "label": "Total borrowings", "value_usd": 250000000 }, { "key": "other_liabilities_usd", "mdrm": "RCON2930", "label": "Other liabilities", "value_usd": 52478000 } ], "total_liabilities_usd": 2430482000, "total_liabilities_mdrm": "RCON2948", "equity": [ { "key": "common_stock_usd", "mdrm": "RCON3230", "label": "Common stock", "value_usd": 3020000 }, { "key": "surplus_usd", "mdrm": "RCON3839", "label": "Surplus", "value_usd": 177631000 }, { "key": "retained_earnings_usd", "mdrm": "RCON3632", "label": "Retained earnings", "value_usd": 61059000 }, { "key": "aoci_usd", "mdrm": "RCON3216", "label": "Accumulated other comprehensive income", "value_usd": 0 } ], "total_equity_capital_usd": 241710000, "total_equity_capital_mdrm": "RCON3210", "total_liabilities_and_equity_usd": 2672192000, "identity_delta_usd": 0, "identity_balanced": true, "rounding_tolerance_usd": 1, "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.", "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." }, "golden_hash": "c8883491b089045b930e26e51aebdcb1c4faa9e6e73d1a3ac6940986061ca071" }, { "name": "synthetic-small-bank-imbalanced", "policy_parameters": { "entity_id": "SYN-0001", "reporting_period": "2026-06-30", "rounding_tolerance_usd": 1, "cash_and_due_from_usd": 5000000, "securities_htm_usd": 2000000, "securities_afs_usd": 3000000, "loans_and_leases_net_usd": 40000000, "bank_premises_usd": 500000, "other_assets_usd": 500000, "total_deposits_usd": 42000000, "borrowings_usd": 3000000, "other_liabilities_usd": 500000, "common_stock_usd": 1000000, "surplus_usd": 2000000, "retained_earnings_usd": 1000000, "aoci_usd": -3000000 }, "output_payload": { "entity_id": "SYN-0001", "reporting_period": "2026-06-30", "report_form": "FFIEC 031", "schedule": "RC", "assets": [ { "key": "cash_and_due_from_usd", "mdrm": "RCON0071", "label": "Cash and balances due from depository institutions", "value_usd": 5000000 }, { "key": "securities_htm_usd", "mdrm": "RCON1754", "label": "Held-to-maturity securities", "value_usd": 2000000 }, { "key": "securities_afs_usd", "mdrm": "RCON1773", "label": "Available-for-sale securities", "value_usd": 3000000 }, { "key": "loans_and_leases_net_usd", "mdrm": "RCON2122", "label": "Total loans and leases, net of unearned income and allowance", "value_usd": 40000000 }, { "key": "bank_premises_usd", "mdrm": "RCON2145", "label": "Bank premises and fixed assets", "value_usd": 500000 }, { "key": "other_assets_usd", "mdrm": "RCON2160", "label": "Other assets", "value_usd": 500000 } ], "total_assets_usd": 51000000, "total_assets_mdrm": "RCON2170", "liabilities": [ { "key": "total_deposits_usd", "mdrm": "RCON2200", "label": "Total deposits", "value_usd": 42000000 }, { "key": "borrowings_usd", "mdrm": "RCON2800", "label": "Total borrowings", "value_usd": 3000000 }, { "key": "other_liabilities_usd", "mdrm": "RCON2930", "label": "Other liabilities", "value_usd": 500000 } ], "total_liabilities_usd": 45500000, "total_liabilities_mdrm": "RCON2948", "equity": [ { "key": "common_stock_usd", "mdrm": "RCON3230", "label": "Common stock", "value_usd": 1000000 }, { "key": "surplus_usd", "mdrm": "RCON3839", "label": "Surplus", "value_usd": 2000000 }, { "key": "retained_earnings_usd", "mdrm": "RCON3632", "label": "Retained earnings", "value_usd": 1000000 }, { "key": "aoci_usd", "mdrm": "RCON3216", "label": "Accumulated other comprehensive income", "value_usd": -3000000 } ], "total_equity_capital_usd": 1000000, "total_equity_capital_mdrm": "RCON3210", "total_liabilities_and_equity_usd": 46500000, "identity_delta_usd": 4500000, "identity_balanced": false, "rounding_tolerance_usd": 1, "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.", "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." }, "golden_hash": "c71e7dbbee49911c7adf48cb5d51f37bd024f4f5181f73a21b813f5e0a80ceeb" } ] }