{"iri":"http://fasb.org/us-gaap/2026#StatutoryAccountingPracticesPortionOfExcessRetainedEarningsNotTaxed","label":"Statutory Accounting Practices, Portion of Excess Retained Earnings Not Taxed","definition":"The amount of retained earnings as of the balance sheet date in excess of statutory unassigned surplus on which no income tax provisions have been made.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#StatutoryAccountingPracticesPortionOfExcessRetainedEarningsNotTaxed"}