{"iri":"http://fasb.org/us-gaap/2026#OwnshareLendingArrangementCounterpartyDefaultChangesInValueShares","label":"Own-share Lending Arrangement, Counterparty Default, Changes in Value, Shares","definition":"This item represents, in periods subsequent to the period in which the entity concludes it is probable that the counterparty (share borrower) to a share-lending arrangement will default, the amount of change in the fair value of the entity's shares, associated with an own-share lending arrangement, recognized in earnings for the period.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OwnshareLendingArrangementCounterpartyDefaultChangesInValueShares"}