{"iri":"http://fasb.org/us-gaap/2026#SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased","label":"Security Owned and Sold, Not yet Purchased Fair Value, Security Sold, Not yet Purchased","definition":"Fair value of financial instruments sold short by a broker-dealer for their own account (proprietary securities) for trading or investment purposes determined by management based upon quoted prices of a financial instrument with similar characteristics or on a valuation technique or model.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased"}