{"iri":"http://fasb.org/us-gaap/2026#PreferredStockDividendPreferenceOrRestrictions","label":"Preferred Stock, Dividend Preference or Restrictions","definition":"Priority of payment of dividends and restrictions on the payment of dividends, indicating the source, pertinent provisions and amount of retained earnings or net income restricted or free of restrictions.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PreferredStockDividendPreferenceOrRestrictions"}