{"iri":"http://fasb.org/us-gaap/2026#RealEstateSubsidiaryLiabilities","label":"Real Estate Subsidiary Liabilities","definition":"For banks, amount of liabilities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#RealEstateSubsidiaryLiabilities"}