{"iri":"http://fasb.org/us-gaap/2026#OtherThanTemporaryImpairmentLossesInvestmentsHeldtomaturitySecurities","label":"Other-than-temporary Impairment Loss, Debt Securities, Held-to-Maturity, before Tax","definition":"Amount, before tax, of other-than-temporary impairment (OTTI) on investment in debt security measured at amortized cost (held-to-maturity), recognized in earnings and other comprehensive income (OCI).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OtherThanTemporaryImpairmentLossesInvestmentsHeldtomaturitySecurities"}