{"iri":"http://fasb.org/us-gaap/2026#FinancialGuaranteeInsuranceContractsPremiumReceivedOverContractPeriodPremiumReceivable","label":"Financial Guarantee Insurance Contracts, Premium Received over Contract Period, Premium Receivable","definition":"Amount of premium receivable in the statement of financial position for financial guarantee insurance contracts where the premium is received over the contract period.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancialGuaranteeInsuranceContractsPremiumReceivedOverContractPeriodPremiumReceivable"}