{"iri":"http://fasb.org/us-gaap/2026#OciMarketRiskBenefitInstrumentSpecificCreditRiskAdjustmentFromAociForDerecognitionAfterTax","label":"OCI, Market Risk Benefit, Instrument-Specific Credit Risk, Adjustment from AOCI for Derecognition, after Tax","definition":"Amount, after tax, of adjustment from accumulated other comprehensive income for gain (loss) (AOCI) from (increase) decrease in instrument-specific credit risk on 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, not recognized in income and used in calculating liability for future policy benefit for payout annuity.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OciMarketRiskBenefitInstrumentSpecificCreditRiskAdjustmentFromAociForDerecognitionAfterTax"}