{"iri":"http://fasb.org/us-gaap/2026#OffBalanceSheetCreditLossLiability","label":"Off-Balance-Sheet, Credit Loss, Liability","definition":"Amount of expected credit loss for credit exposure on off-balance-sheet commitment, including but not limited to, loan commitment, standby letter of credit, financial guarantee not accounted for as insurance. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under derivatives and hedging.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OffBalanceSheetCreditLossLiability"}