{"iri":"http://fasb.org/us-gaap/2026#LoansAssumed1","label":"Loans Assumed","definition":"The fair value of loans assumed in noncash investing or financing activities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LoansAssumed1"}