{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityTransferAmount","label":"Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Transfer, Amount","definition":"Amount, after allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity) transferred to investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and net income (trading).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityTransferAmount"}