{"filing":{"accession_number":"0000908255-26-000054","cik":"0000908255","ticker":"BWA","company_name":"BORGWARNER INC","form":"8-K","filing_date":"2026-08-10","report_date":"2026-08-10","primary_document":"bwa-20260810.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/908255/000090825526000054/bwa-20260810.htm"},"events":[{"id":26418,"run_id":24009,"accession_number":"0000908255-26-000054","anchor_item_number":"7.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"BorgWarner announced cash tender offers to repurchase its outstanding senior notes across multiple series, with a total waterfall cap of $720 million. While this is technically a debt repurchase rather than new debt issuance, it represents a material modification of the company's direct financial obligations and capital structure. The event is disclosed under Item 7.01 (Regulation FD Disclosures) as a press release, and the company characterizes it as \"a balanced capital allocation strategy intended to grow the long-term earnings of the Company.\" This debt management activity materially affects the registrant's financial position and would be relevant to investor assessment.","company_name":"BORGWARNER INC","ticker":"BWA","filing_date":"2026-08-10","form":"8-K","submitted_at":null,"items":[{"id":27536,"accession_number":"0000908255-26-000054","item_number":"7.01","item_title":"Regulation FD Disclosures","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"BorgWarner announced cash tender offers to repurchase its outstanding senior notes across multiple series, with a total waterfall cap of $720 million. While this is technically a debt repurchase rather than new debt issuance, it represents a material modification of the company's direct financial obligations and capital structure. The event is disclosed under Item 7.01 (Regulation FD Disclosures) as a press release, and the company characterizes it as \"a balanced capital allocation strategy intended to grow the long-term earnings of the Company.\" This debt management activity materially affects the registrant's financial position and would be relevant to investor assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-10T12:31:45.487226+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":27536,"accession_number":"0000908255-26-000054","item_number":"7.01","item_title":"Regulation FD Disclosures","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"BorgWarner announced cash tender offers to repurchase its outstanding senior notes across multiple series, with a total waterfall cap of $720 million. While this is technically a debt repurchase rather than new debt issuance, it represents a material modification of the company's direct financial obligations and capital structure. The event is disclosed under Item 7.01 (Regulation FD Disclosures) as a press release, and the company characterizes it as \"a balanced capital allocation strategy intended to grow the long-term earnings of the Company.\" This debt management activity materially affects the registrant's financial position and would be relevant to investor assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-10T12:31:45.487226+00:00","company_name":"BORGWARNER INC","ticker":"BWA","filing_date":"2026-08-10"}]}