{"iri":"http://fasb.org/us-gaap/2026#EquitySecurityFvNiContractualSaleRestrictionNatureOfRestrictionAndCircumstanceForLapse","label":"Equity Security, FV-NI, Contractual Sale Restriction, Nature of Restriction and Circumstance for Lapse","definition":"Description of nature of restriction and circumstance that could cause lapse in restriction for 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#EquitySecurityFvNiContractualSaleRestrictionNatureOfRestrictionAndCircumstanceForLapse"}