{"iri":"http://fasb.org/us-gaap/2026#DerivativeBasisSpreadOnVariableRate","label":"Derivative, Basis Spread on Variable Rate","definition":"The percentage points added to the reference rate to compute the variable rate on the interest rate derivative.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DerivativeBasisSpreadOnVariableRate"}