{"iri":"http://fasb.org/us-gaap/2026#SecuritiesBorrowedChangeInMethodCreditLossExpenseReversal","label":"Securities Borrowed, Change in Method, Credit Loss Expense (Reversal)","definition":"Amount of expense (reversal of expense) for expected credit loss on securities borrowed, from change in methodology.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SecuritiesBorrowedChangeInMethodCreditLossExpenseReversal"}