{"iri":"http://fasb.org/us-gaap/2026#ShareBasedCompensationArrangementByShareBasedPaymentAwardPolicyForIssuingSharesUponExercise","label":"Share-Based Compensation Arrangement by Share-Based Payment Award, Policy for Issuing Shares upon Exercise","definition":"The policy, if any, for issuing shares (or other type of equity) upon exercise or conversion of equity-based awards into shares of stock or units, including the source of those shares or units (that is, new share, new unit, treasury shares or treasury units).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ShareBasedCompensationArrangementByShareBasedPaymentAwardPolicyForIssuingSharesUponExercise"}