{"iri":"http://fasb.org/us-gaap/2026#DeferredPolicyAcquisitionCostsAndPresentValueOfFutureInsuranceProfitsUnrealizedGainLossOnInvestment","label":"Deferred Policy Acquisition Costs and Present Value of Future Insurance Profits, Unrealized Gain (Loss) on Investment","definition":"Amount of unrealized investment gain (loss) which decreases (increases) deferred policy acquisition costs and present value of future profits from insurance contract acquired in business combination.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredPolicyAcquisitionCostsAndPresentValueOfFutureInsuranceProfitsUnrealizedGainLossOnInvestment"}