{"iri":"http://fasb.org/us-gaap/2026#OwnshareLendingArrangementDividendsNotReimbursed","label":"Own-share Lending Arrangement, Dividends, Not Reimbursed","definition":"The amount of dividends paid to holders of record of shares of the entity's stock associated with an own-share lending arrangement in contemplation of a convertible debt offering or other financing, which will not be reimbursed by the counterparty (share borrower) to the arrangement.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OwnshareLendingArrangementDividendsNotReimbursed"}