{"iri":"http://fasb.org/us-gaap/2026#FinancialGuaranteeInsuranceContractsPremiumReceivedOverContractPeriodUnearnedPremiumRevenue","label":"Financial Guarantee Insurance Contracts, Premium Received over Contract Period, Unearned Premium Revenue","definition":"Amount of unearned premium revenue 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#FinancialGuaranteeInsuranceContractsPremiumReceivedOverContractPeriodUnearnedPremiumRevenue"}