{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairment","label":"Debt Securities, Unrealized Gain (Loss), Excluding Other-than-temporary Impairment","definition":"Amount of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), investment in debt security measured at amortized cost (held-to-maturity) and investment in debt security measured at fair value with change in fair value recognized in net income (trading). Excludes other-than-temporary impairment (OTTI).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DebtSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairment"}