{"filing":{"accession_number":"0001101215-26-000081","cik":"0001101215","ticker":"BFH-PA","company_name":"BREAD FINANCIAL HOLDINGS, INC.","form":"8-K","filing_date":"2026-09-08","report_date":"2026-09-03","primary_document":"bfh-20260903.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1101215/000110121526000081/bfh-20260903.htm"},"events":[{"id":32035,"run_id":29426,"accession_number":"0001101215-26-000081","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"The filing discloses a material bank merger between Comenity Bank and Comenity Capital Bank, with regulatory approvals received on July 31, 2026 and expected consummation around October 1, 2026. While the Company states the merger is not expected to have significant financial impact, the transaction itself constitutes a material acquisition/merger activity requiring Item 1.01 disclosure and covenant amendment to the $700 million credit facility, making it a reportable M\u0026A event.","company_name":"BREAD FINANCIAL HOLDINGS, INC.","ticker":"BFH-PA","filing_date":"2026-09-08","form":"8-K","submitted_at":null,"items":[{"id":35099,"accession_number":"0001101215-26-000081","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses a material bank merger between Comenity Bank and Comenity Capital Bank, with regulatory approvals received on July 31, 2026 and expected consummation around October 1, 2026. While the Company states the merger is not expected to have significant financial impact, the transaction itself constitutes a material acquisition/merger activity requiring Item 1.01 disclosure and covenant amendment to the $700 million credit facility, making it a reportable M\u0026A event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-08T20:35:40.763744+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35099,"accession_number":"0001101215-26-000081","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses a material bank merger between Comenity Bank and Comenity Capital Bank, with regulatory approvals received on July 31, 2026 and expected consummation around October 1, 2026. While the Company states the merger is not expected to have significant financial impact, the transaction itself constitutes a material acquisition/merger activity requiring Item 1.01 disclosure and covenant amendment to the $700 million credit facility, making it a reportable M\u0026A event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-08T20:35:40.763744+00:00","company_name":"BREAD FINANCIAL HOLDINGS, INC.","ticker":"BFH-PA","filing_date":"2026-09-08"}]}