{"iri":"http://fasb.org/us-gaap/2026#TradingLiabilitiesFairValueDisclosure","label":"Trading Liabilities, Fair Value Disclosure","definition":"Fair value portion of liabilities pertaining to principal and customer trading transactions, or which may be incurred with the objective of generating a profit from short-term fluctuations in price as part of an entity's market-making, hedging and proprietary trading. Examples include, but are not limited to, short positions in securities, derivatives and commodities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#TradingLiabilitiesFairValueDisclosure"}