{"iri":"http://fasb.org/us-gaap/2026#UnderlyingDerivative","label":"Underlying, Derivative","definition":"Specified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract but not the derivative contract itself.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#UnderlyingDerivative"}