{"iri":"http://fasb.org/us-gaap/2026#FirmCommitmentNotRecognizedAtInceptionFairValueOptionMember","label":"Firm Commitment Not Recognized at Inception, Fair Value Option [Member]","definition":"This element represents a firm commitment that would otherwise not be recognized at inception and that involves only financial instruments. For example, a forward purchase contract for a loan that is not readily convertible to cash is a commitment involving only financial instruments-a loan and cash-and would not otherwise be recognized because it is not a derivative instrument.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FirmCommitmentNotRecognizedAtInceptionFairValueOptionMember"}