{"iri":"http://fasb.org/us-gaap/2026#DiscussionOfHybridInstrumentsAndEmbeddedDerivativesTextBlock","label":"Discussion of Hybrid Instruments and Embedded Derivatives [Text Block]","definition":"The entire disclosure for hybrid instruments and embedded derivatives, including discussion of the process used in evaluating whether a hybrid instrument in the form of a share constitutes a debt or equity security, and on what basis an embedded derivative was deemed to be separable or inseparable from the host instrument.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DiscussionOfHybridInstrumentsAndEmbeddedDerivativesTextBlock"}