{"iri":"http://fasb.org/us-gaap/2026#SecuredBorrowingsGrossIncludingNotSubjectToMasterNettingArrangement","label":"Secured Borrowings, Gross Including Not Subject to Master Netting Arrangement","definition":"Amount, before effects of master netting arrangements, of financial assets loaned to entities in exchange for collateral and funds outstanding borrowed in the form of a financial asset repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same financial assets at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SecuredBorrowingsGrossIncludingNotSubjectToMasterNettingArrangement"}