{"filing":{"accession_number":"0001104659-26-065025","cik":"0002131054","ticker":null,"company_name":"CNH Equipment Trust 2026-B","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"tm2612481d4_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2131054/000110465926065025/tm2612481d4_8k.htm"},"events":[{"id":9317,"run_id":8173,"accession_number":"0001104659-26-065025","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.7,"summary":"CNH Capital Receivables LLC entered into material definitive agreements (Underwriting Agreement and Trust Agreement) in connection with a $907.68 million asset-backed securitization issuance by CNH Equipment Trust 2026-B, materially affecting the registrant's capital structure and financial obligations.","company_name":"CNH Equipment Trust 2026-B","ticker":null,"filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":912,"accession_number":"0001104659-26-065025","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"CNH Capital Receivables LLC is entering into material definitive agreements (Underwriting Agreement and Trust Agreement) in connection with a $907.68 million asset-backed securitization issuance by CNH Equipment Trust 2026-B. While this is technically a financing/capital markets transaction rather than a traditional M\u0026A activity, the magnitude and nature of the transaction—involving entry into multiple material definitive agreements that restructure the registrant's capital structure—falls within the scope of Item 1.01 material definitive agreements. The transaction would materially affect a reasonable investor's assessment of the registrant's financial position and obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:31:51.306427+00:00","company_name":"","ticker":null,"filing_date":""},{"id":913,"accession_number":"0001104659-26-065025","item_number":"8.01","item_title":"Other Events","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses a public issuance of Notes by a Trust in connection with the Registrant, with supporting agreements and CEO certifications required under Form SF-3. While the prose does not explicitly state the offering amount or closing details, the reference to a prospectus-governed public debt issuance and regulatory certifications indicates a material financing event. However, the Item 8.01 classification and lack of explicit M\u0026A or capital structure language prevent confident assignment to a more specific category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:31:51.306427+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":912,"accession_number":"0001104659-26-065025","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"CNH Capital Receivables LLC is entering into material definitive agreements (Underwriting Agreement and Trust Agreement) in connection with a $907.68 million asset-backed securitization issuance by CNH Equipment Trust 2026-B. While this is technically a financing/capital markets transaction rather than a traditional M\u0026A activity, the magnitude and nature of the transaction—involving entry into multiple material definitive agreements that restructure the registrant's capital structure—falls within the scope of Item 1.01 material definitive agreements. The transaction would materially affect a reasonable investor's assessment of the registrant's financial position and obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:31:51.306427+00:00","company_name":"CNH Equipment Trust 2026-B","ticker":null,"filing_date":"2026-05-21"},{"id":913,"accession_number":"0001104659-26-065025","item_number":"8.01","item_title":"Other Events","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses a public issuance of Notes by a Trust in connection with the Registrant, with supporting agreements and CEO certifications required under Form SF-3. While the prose does not explicitly state the offering amount or closing details, the reference to a prospectus-governed public debt issuance and regulatory certifications indicates a material financing event. However, the Item 8.01 classification and lack of explicit M\u0026A or capital structure language prevent confident assignment to a more specific category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:31:51.306427+00:00","company_name":"CNH Equipment Trust 2026-B","ticker":null,"filing_date":"2026-05-21"}]}