{"iri":"http://fasb.org/us-gaap/2026#GainLossOnSalesOfLoansNet","label":"Gain (Loss) on Sales of Loans, Net","definition":"The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GainLossOnSalesOfLoansNet"}