{"iri":"http://fasb.org/us-gaap/2026#FairValueDisclosureOffbalanceSheetRisksAmountLiability","label":"Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability","definition":"The fair value of financial liabilities, which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FairValueDisclosureOffbalanceSheetRisksAmountLiability"}