{"iri":"http://fasb.org/us-gaap/2026#OwnshareLendingArrangementSharesOutstandingValue","label":"Own-share Lending Arrangement, Shares, Outstanding, Value","definition":"The fair value as of the date of the statement of financial position of shares outstanding in connection with an own-share lending arrangement, in contemplation of a convertible debt offering or other financing.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OwnshareLendingArrangementSharesOutstandingValue"}