{"iri":"http://fasb.org/us-gaap/2026#SharesSubjectToMandatoryRedemptionSettlementTermsFairValueOfShares","label":"Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Fair Value of Shares","definition":"The fair value of shares that would be issued, determined under the conditions specified in the contract if the settlement were to occur at the reporting date.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SharesSubjectToMandatoryRedemptionSettlementTermsFairValueOfShares"}