{"iri":"http://fasb.org/us-gaap/2026#LoansAndLeasesReceivableAllowanceCovered","label":"Loans and Leases Receivable, Allowance, Covered","definition":"Amount of allowance for loan and lease losses covered by loss sharing agreements.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LoansAndLeasesReceivableAllowanceCovered"}