{"iri":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsAvailableForSaleDebtSecuritiesAcquiredDuringPeriodAtAcquisitionAtFairValue","label":"Certain Loans Acquired in Transfer Accounted for as Available-for-Sale Debt Securities, Acquired, at Acquisition, at Fair Value","definition":"Fair value at acquisition of acquired loans accounted for as available-for-sale debt securities with evidence of deterioration of credit quality.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsAvailableForSaleDebtSecuritiesAcquiredDuringPeriodAtAcquisitionAtFairValue"}