{"iri":"http://fasb.org/us-gaap/2026#SecurityBorrowedAfterOffsetSubjectToMasterNettingArrangement","label":"Security Borrowed, Subject to Master Netting Arrangement, after Offset","definition":"Amount, after effect of master netting arrangement, of security borrowed from entity in exchange for collateral. Includes financial instrument subject to master netting arrangement not elected or qualified to offset. Excludes security borrowed not subject to master netting arrangement or similar agreement.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SecurityBorrowedAfterOffsetSubjectToMasterNettingArrangement"}