{"iri":"http://fasb.org/us-gaap/2026#AvailableforsaleSecuritiesTransfersToTradingGainsLossesExcludingOtherThanTemporaryImpairments","label":"Debt Securities, Available-for-Sale, Transfer to Trading, Unrealized Gain (Loss), Excluding Other-than-temporary Impairment","definition":"Amount of unrealized gain (loss) recognized in earnings from transfer of investment in debt security measured at fair value with change in fair value recognized in other comprehensive (available-for-sale) to investment in debt security measured at fair value with change in fair value recognized in net income (trading). Excludes other-than-temporary impairment (OTTI) previously recognized in other comprehensive income (OCI).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AvailableforsaleSecuritiesTransfersToTradingGainsLossesExcludingOtherThanTemporaryImpairments"}