{"iri":"http://fasb.org/us-gaap/2026#ObligationToReturnSecuritiesReceivedAsCollateral","label":"Obligation to Return Securities Received as Collateral","definition":"The fair value of collateral received by the entity associated with securities borrowed that must be returned if the counterparty fulfills its obligations. It appears on the balance sheet as a liability and has a corresponding asset that appears on the balance sheet called Securities Received as Collateral.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ObligationToReturnSecuritiesReceivedAsCollateral"}