{"iri":"http://fasb.org/us-gaap/2026#StatutoryAccountingPracticesRetainedEarningsNotAvailableForDividends","label":"Statutory Accounting Practices, Retained Earnings Not Available for Dividends","definition":"The amount of retained earnings as of the balance sheet date that cannot be distributed to stockholders pursuant to statutory rules and regulations.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#StatutoryAccountingPracticesRetainedEarningsNotAvailableForDividends"}