{"iri":"http://fasb.org/us-gaap/2026#SharesSubjectToMandatoryRedemptionSettlementTermsNumberOfSharesIndexed","label":"Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Number of Shares Indexed","definition":"For a forward contract or an option indexed to the issuer's equity shares, the number of issuer's shares to which the contract is indexed.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SharesSubjectToMandatoryRedemptionSettlementTermsNumberOfSharesIndexed"}