{"iri":"http://fasb.org/us-gaap/2026#EquitySecurityFvNiContractualSaleRestriction","label":"Equity Security, FV-NI, Contractual Sale Restriction","definition":"Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI) subject to contractual sale restriction. Excludes investment in equity security by investment company for which discount for contractual sale restriction is applied.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EquitySecurityFvNiContractualSaleRestriction"}