{"iri":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsHeldToMaturityDebtSecuritiesCarryingAmountNet","label":"Certain Loans Acquired in Transfer Accounted for as Held-to-Maturity 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 certain contractual rights to receive money on demand or on fixed or determinable dates. This relates to loans accounted for as held-to-maturity 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#CertainLoansAcquiredInTransferAccountedForAsHeldToMaturityDebtSecuritiesCarryingAmountNet"}