{"iri":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesCarryingAmountNet","label":"Certain Loans Acquired in Transfer Accounted for as Debt Securities, Carrying Amount, Net","definition":"The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and other-than-temporary impairments), for loans accounted for as debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesCarryingAmountNet"}