{"iri":"http://fasb.org/us-gaap/2026#ThresholdPercentageOfValueDeclineInEquitySecuritiesToBeConsideredOtherThanTemporaryImpairment","label":"Threshold Percentage of Value Decline in Equity Securities to be considered Other than Temporary Impairment","definition":"Threshold percentage by which investments in equity securities have declined in value to be considered other than temporary impairment (OTTI).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ThresholdPercentageOfValueDeclineInEquitySecuritiesToBeConsideredOtherThanTemporaryImpairment"}