{"iri":"http://fasb.org/us-gaap/2026#InterestIncomeHedgeBasisAdjustmentPortfolioLayerMethod","label":"Interest Income, Hedge Basis Adjustment, Portfolio Layer Method, Increase (Decrease)","definition":"Amount of increase (decrease) in interest income for hedge basis adjustment from hedged layer exceeding outstanding amount of closed portfolio of financial asset or beneficial interest secured by financial instrument.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InterestIncomeHedgeBasisAdjustmentPortfolioLayerMethod"}