{"iri":"http://fasb.org/us-gaap/2026#UnamortizedDiscountsOnAcceptancesResold","label":"Unamortized Discounts on Acceptances Resold","definition":"The amount of the unamortized discount or expense related to the financial institution's sale of short-term negotiable time drafts drawn on and accepted by the institution (also known as Banker's Acceptances) in the secondary market.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#UnamortizedDiscountsOnAcceptancesResold"}