{"iri":"http://fasb.org/us-gaap/2026#DescriptionOfFactorsThatMayAffectCapitalAdequacy","label":"Description of Factors that May Affect Capital Adequacy","definition":"For all depository and lending institutions, a description of factors that may affect capital adequacy such as potentially volatile components of capital, qualitative factors, and regulatory mandates.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DescriptionOfFactorsThatMayAffectCapitalAdequacy"}