{"filing":{"accession_number":"0000051143-26-000061","cik":"0000051143","ticker":"IBM","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","form":"8-K","filing_date":"2026-06-23","report_date":null,"primary_document":"ibm-20260622.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/51143/000005114326000061/ibm-20260622.htm"},"events":[{"id":13187,"run_id":11703,"accession_number":"0000051143-26-000061","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"IBM extended the maturity of two existing credit facilities totaling $10 billion—a $2.5 billion Three-Year Credit Agreement and a $7.5 billion Five-Year Credit Agreement—by one year each, materially extending the company's liquidity and refinancing runway.","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-06-23","form":"8-K","submitted_at":null,"items":[{"id":10264,"accession_number":"0000051143-26-000061","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"IBM extended the maturity of two existing credit facilities totaling $10 billion—a $2.5 billion Three-Year Credit Agreement and a $7.5 billion Five-Year Credit Agreement—by one year each. While technically an amendment to existing debt rather than a new issuance, this represents a material modification of direct financial obligations that extends IBM's access to credit and refinancing runway. The disclosure under Item 1.01 (Entry into a Material Definitive Agreement) and the filing of confirmations as exhibits signal materiality to investors assessing the company's liquidity and debt structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-23T20:20:35.550573+00:00","company_name":"","ticker":null,"filing_date":""},{"id":10265,"accession_number":"0000051143-26-000061","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is the dedicated disclosure item for creation of direct financial obligations, typically debt issuances. The filing incorporates Item 1.01 by reference, which covers material agreements and transactions. For a company of IBM's size and profile, a debt issuance would be material to investors assessing capital structure and financial obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-23T20:20:35.550573+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":10264,"accession_number":"0000051143-26-000061","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"IBM extended the maturity of two existing credit facilities totaling $10 billion—a $2.5 billion Three-Year Credit Agreement and a $7.5 billion Five-Year Credit Agreement—by one year each. While technically an amendment to existing debt rather than a new issuance, this represents a material modification of direct financial obligations that extends IBM's access to credit and refinancing runway. The disclosure under Item 1.01 (Entry into a Material Definitive Agreement) and the filing of confirmations as exhibits signal materiality to investors assessing the company's liquidity and debt structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-23T20:20:35.550573+00:00","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-06-23"},{"id":10265,"accession_number":"0000051143-26-000061","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is the dedicated disclosure item for creation of direct financial obligations, typically debt issuances. The filing incorporates Item 1.01 by reference, which covers material agreements and transactions. For a company of IBM's size and profile, a debt issuance would be material to investors assessing capital structure and financial obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-23T20:20:35.550573+00:00","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-06-23"}]}