This standard establishes the construction@ layout@ data elements@ data content@ and printing specifications for Image Replacement Documents (IRD). An IRD is a substitute image copy of a check or a replacement for a previous IRD that includes a machine readable MICR line. An IRD that conforms to this standard and meets the requirements of a Substitute Check within Regulation CC is considered the practical and legal equivalent of the original paper check or of a previous IRD. This standard does not address operational@ implementation@ or settlement issues. These issues may include but are not limited to: the use of security features that are available after imaging@ image compression@ conversion methods@ and IRD printing techniques. The informative annexes attached to this standard provide information that may prove useful to those planning on implementing the standard.