{"iri":"http://fasb.org/us-gaap/2026#BankAcceptancesExecuted","label":"Bank Acceptances Executed","definition":"The amount of the financial institution's obligation to pay the holder of the customer's draft which the financial institution has guaranteed (i.e., Banker's Acceptance).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BankAcceptancesExecuted"}