{"iri":"http://fasb.org/us-gaap/2026#LoansReceivableFairValueDisclosure","label":"Loans Receivable, Fair Value Disclosure","definition":"Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LoansReceivableFairValueDisclosure"}