{"iri":"http://fasb.org/us-gaap/2026#ProceedsFromIssuanceOfSubordinatedLongTermDebt","label":"Proceeds from Issuance of Subordinated Long-Term Debt","definition":"The cash inflow from a borrowing where a lender is placed in a lien position behind debt having a higher priority of repayment (senior) in liquidation of the entity's assets or underlying collateral.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ProceedsFromIssuanceOfSubordinatedLongTermDebt"}