{"iri":"http://fasb.org/us-gaap/2026#UnderwritingCommitments","label":"Underwriting Commitments","definition":"Disclose the effect on the financial statements of underwriting commitments open at year-end and subsequently settled.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#UnderwritingCommitments"}