{"iri":"http://fasb.org/us-gaap/2026#UnamortizedDiscountsOnAcceptancesExecuted","label":"Unamortized Discounts on Acceptances Executed","definition":"The amount of the unearned (fee) income on the financial institution's issuance of short-term negotiable time drafts (also known as Banker's Acceptances).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#UnamortizedDiscountsOnAcceptancesExecuted"}