{"iri":"http://fasb.org/us-gaap/2026#ProceedsFromRepurchaseOfTrustPreferredSecurities","label":"Proceeds from (Repurchase of) Trust Preferred Securities","definition":"The cash inflow from issuance of trust preferred securities, net of the cash outflow for repurchasing trust preferred securities, by a business trust or other special purpose entity, mainly established by a bank holding entity, to third party investors. The trust's assets are deeply subordinated debentures of the bank holding entity. Most trust preferred securities are subject to a mandatory redemption upon the repayment of the debentures.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ProceedsFromRepurchaseOfTrustPreferredSecurities"}