{"iri":"http://fasb.org/us-gaap/2026#HeldToMaturitySecuritiesTransferredSecurityUnrealizedGainLoss","label":"Debt Securities, Held-to-Maturity, Transfer, Unrealized Gain (Loss)","definition":"Amount of unrealized gain (loss) from transfer of investment in debt security measured at amortized cost (held-to-maturity), to investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and investment in debt security measured at fair value with change in fair value recognized in net income (trading).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#HeldToMaturitySecuritiesTransferredSecurityUnrealizedGainLoss"}