{"iri":"http://fasb.org/us-gaap/2026#FairValueOptionAggregateDifferencesLoansAndLongTermReceivables","label":"Fair Value, Option, Aggregate Differences, Loans and Long-Term Receivables","definition":"This item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of loans and long-term receivables (other than securities categorized as trading, available-for-sale or held-to-maturity) that have contractual principal amounts and for which the fair value option has been elected.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FairValueOptionAggregateDifferencesLoansAndLongTermReceivables"}