{"iri":"http://fasb.org/us-gaap/2026#HeldToMaturitySecuritiesTransferredToTradingSecuritiesUnrealizedGainLoss","label":"Debt Securities, Held-to-Maturity, Transfer to Trading, Unrealized Gain (Loss)","definition":"Amount of unrealized gain (loss) recognized in earnings 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 net income (trading). Includes other-than-temporary impairment (OTTI) previously recognized in other comprehensive income (OCI).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#HeldToMaturitySecuritiesTransferredToTradingSecuritiesUnrealizedGainLoss"}