{"iri":"http://fasb.org/us-gaap/2026#HeldToMaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureOther","label":"Held-to-Maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other (Deprecated 2025)","definition":"Disclosure regarding factors used to determine that the impairment of securities categorized as held-to-maturity where cost exceeds fair value is not other-than-temporary impairment (OTTI). This item contains disclosure of other evidence considered in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired, including, for example, performance indicators of the underlying assets in the security (including default rates, delinquency rates and percentage of nonperforming assets), loan to collateral value ratios, third-party guarantees, current levels of subordination, vintage, geographic concentration, industry analyst reports, sector credit ratings, volatility of the security's fair value, and any other relevant information.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#HeldToMaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureOther"}