{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss","label":"Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)","definition":"Amount of gain (loss) in accumulated other comprehensive income (AOCI) of derivative hedging forecasted acquisition of investment in debt security measured at amortized cost (held-to-maturity), transferred to investment in debt security measured at fair value with changes 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#DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss"}