{"iri":"http://fasb.org/us-gaap/2026#FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognized","label":"Financial Guarantee Insurance Contracts, Unearned Premium Revenue","definition":"Amount of unearned premium revenue under contracts issued by an insurance entity that provide protection to the holder of a financial obligation from a financial loss in the event of a default.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognized"}