{"iri":"http://fasb.org/us-gaap/2026#SecuritiesLoanedNotOffsetPolicyElectionDeduction","label":"Security Loaned, Subject to Master Netting Arrangement, Deduction of Financial Instrument Not Offset","definition":"Amount of security loaned to entity in exchange for collateral, subject to master netting arrangement or similar agreement and not elected or qualified to offset, deducted from security loaned.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SecuritiesLoanedNotOffsetPolicyElectionDeduction"}