{"iri":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPGainLossOnTransactionsInDeferredShares","label":"Employee Stock Ownership Plan (ESOP), Gain (Loss) on Transactions in Deferred Shares","definition":"The difference between cost and fair value added or subtracted from paid-in capital, arising from contribution of shares to an ESOP or commitments-to-release ESOP shares.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPGainLossOnTransactionsInDeferredShares"}