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