{"iri":"http://fasb.org/us-gaap/2026#DerivativeUnderlying","label":"Derivative, Underlying","definition":"The underlying refers to the price on the security, commodity, index, or other variable specified by the contract.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DerivativeUnderlying"}