{"iri":"http://fasb.org/us-gaap/2026#SecuritiesBorrowedGross","label":"Security Borrowed, Subject to Master Netting Arrangement, before Offset","definition":"Amount, before effects of master netting arrangements, of securities borrowed from entities in exchange for collateral. Includes assets elected not to be offset. Excludes assets 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#SecuritiesBorrowedGross"}