{"iri":"http://fasb.org/us-gaap/2026#LoansAndLeasesReceivableLoansInProcess","label":"Loans and Leases Receivable, Loans in Process","definition":"Amount of undisbursed portion of the loan receivable balance (loans in process). Excludes loans and leases covered under loss sharing agreements.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LoansAndLeasesReceivableLoansInProcess"}