{"iri":"http://fasb.org/us-gaap/2026#OffBalanceSheetCreditLossLiabilityCreditLossExpenseReversal","label":"Off-Balance-Sheet, Credit Loss, Liability, Credit Loss Expense (Reversal)","definition":"Amount of expense (reversal of expense) for expected credit loss for off-balance sheet credit exposure. 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#OffBalanceSheetCreditLossLiabilityCreditLossExpenseReversal"}