{"filing":{"accession_number":"0001104659-26-067598","cik":"0001396730","ticker":null,"company_name":"First National Master Note Trust","form":"8-K","filing_date":"2026-05-28","report_date":null,"primary_document":"tm2614387d7_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1396730/000110465926067598/tm2614387d7_8k.htm"},"events":[{"id":8374,"run_id":7355,"accession_number":"0001104659-26-067598","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"First National Funding LLC entered into material definitive agreements on May 28, 2026, including a Series 2026-1 Indenture Supplement with First National Master Note Trust and U.S. Bank Trust Company, and a Risk Retention Agreement with First National Bank of Omaha, establishing a securitization structure for asset-backed financing.","company_name":"First National Master Note Trust","ticker":null,"filing_date":"2026-05-28","form":"8-K","submitted_at":null,"items":[{"id":2239,"accession_number":"0001104659-26-067598","item_number":"1.01","item_title":"Entry into Material Definitive Agreements.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"First National Funding LLC entered into material definitive agreements on May 28, 2026: a Series 2026-1 Indenture Supplement with First National Master Note Trust and U.S. Bank Trust Company, and a Risk Retention Agreement with First National Bank of Omaha. These agreements establish a securitization structure (evidenced by the indenture supplement and risk retention requirements), which constitutes a material financing or capital markets transaction that would affect investor assessment of the registrant's capital structure and funding activities.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:16:55.277198+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":8375,"run_id":7355,"accession_number":"0001104659-26-067598","anchor_item_number":"8.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"First National Master Note Trust issued $500 million in publicly offered Class A Asset Backed Notes on May 28, 2026, along with $67.3 million and $73.7 million in Class B and C notes sold to an affiliate, with net proceeds of $497.5 million used to purchase credit card receivables.","company_name":"First National Master Note Trust","ticker":null,"filing_date":"2026-05-28","form":"8-K","submitted_at":null,"items":[{"id":2240,"accession_number":"0001104659-26-067598","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"First National Master Note Trust issued $500 million in publicly offered Class A Asset Backed Notes on May 28, 2026, along with $67.3 million and $73.7 million in Class B and C notes sold to an affiliate without registration. While technically asset-backed securities rather than equity, this represents a material capital issuance that increases the registrant's financial obligations and dilutes existing security holders' interests. The disclosure of net proceeds ($497.5 million) used to purchase credit card receivables indicates a significant financing event material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:16:55.277198+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2239,"accession_number":"0001104659-26-067598","item_number":"1.01","item_title":"Entry into Material Definitive Agreements.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"First National Funding LLC entered into material definitive agreements on May 28, 2026: a Series 2026-1 Indenture Supplement with First National Master Note Trust and U.S. Bank Trust Company, and a Risk Retention Agreement with First National Bank of Omaha. These agreements establish a securitization structure (evidenced by the indenture supplement and risk retention requirements), which constitutes a material financing or capital markets transaction that would affect investor assessment of the registrant's capital structure and funding activities.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:16:55.277198+00:00","company_name":"First National Master Note Trust","ticker":null,"filing_date":"2026-05-28"},{"id":2240,"accession_number":"0001104659-26-067598","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"First National Master Note Trust issued $500 million in publicly offered Class A Asset Backed Notes on May 28, 2026, along with $67.3 million and $73.7 million in Class B and C notes sold to an affiliate without registration. While technically asset-backed securities rather than equity, this represents a material capital issuance that increases the registrant's financial obligations and dilutes existing security holders' interests. The disclosure of net proceeds ($497.5 million) used to purchase credit card receivables indicates a significant financing event material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:16:55.277198+00:00","company_name":"First National Master Note Trust","ticker":null,"filing_date":"2026-05-28"}]}