{"iri":"http://fasb.org/us-gaap/2026#InvestmentOwnedUnrecognizedUnrealizedAppreciation","label":"Investment Owned, Unrecognized Unrealized Appreciation (Deprecated 2024)","definition":"This element represents the excess of the cost (face amount, notional amount) of an investment (security, contract) over its fair value which deficiency has not been recognized in earnings of the entity.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InvestmentOwnedUnrecognizedUnrealizedAppreciation"}