MicroRNAs (miRNAs) also regulate bile acid and cholesterol homeostasis, with FXR implicated in miRNA transcription.[21] In non‐alcoholic fatty liver disease, FXR activation inhibits miR‐34a, reducing liver lipid deposition and restoring liver function.[22, 23] Conversely, in obese mice, FXR activation increases miR‐802 expression, thereby inhibiting insulin resistance.[24] The “FXR‐miRNA” pathway presents a novel approach to improving cholesterol homeostasis.[25, 26]. Here, NR1H4 is linked to Insulin resistance.