{"iri":"http://fasb.org/us-gaap/2026#FinancialInstrumentsSoldNotYetPurchasedDerivativesAndOtherContracts","label":"Financial Instruments Sold, Not yet Purchased, Derivatives and Other Contracts","definition":"Fair value of obligations arising from derivatives and other contracts sold short.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancialInstrumentsSoldNotYetPurchasedDerivativesAndOtherContracts"}