{"iri":"http://fasb.org/us-gaap/2026#MarketRiskBenefitChangeInFairValueGainLoss","label":"Market Risk Benefit, Change in Fair Value, Gain (Loss)","definition":"Amount of gain (loss) from (increase) decrease in fair value of contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk. Excludes change attributable to instrument-specific credit risk.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#MarketRiskBenefitChangeInFairValueGainLoss"}