{"iri":"http://fasb.org/us-gaap/2026#GainLossOnSaleOfDerivatives","label":"Gain (Loss) on Sale of Derivatives","definition":"The difference between the book value and the sale price of options, swaps, futures, forward contracts, and other derivative instruments. This element refers to the gain (loss) included in earnings.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GainLossOnSaleOfDerivatives"}