{"filing":{"accession_number":"0001104659-26-063952","cik":"0002041610","ticker":null,"company_name":"Paramount Skydance Corp","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"tm2610616d3_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2041610/000110465926063952/tm2610616d3_8k.htm"},"classifications":[{"id":106,"accession_number":"0001104659-26-063952","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This Item 7.01 disclosure centers on Paramount's commencement of tender offers and exchange offers totaling $15.2 billion in principal amount in connection with the proposed acquisition of Warner Bros. Discovery, Inc. The filing explicitly states \"The Offers are being conducted in connection with the proposed acquisition (the 'Acquisition') by Paramount of Warner Bros. Discovery, Inc. ('WBD').\" The disclosure also covers acquisition financing transactions, deleveraging commitments, and pro forma financial information—all material components of a major M\u0026A transaction. This is a highly material event affecting the total mix of information available to investors regarding a transformative acquisition.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:16:17.872928+00:00","company_name":"Paramount Skydance Corp","ticker":null,"filing_date":"2026-05-19"}]}