{"filing":{"accession_number":"0001104659-26-072842","cik":"0001260125","ticker":null,"company_name":"HYUNDAI ABS FUNDING LLC","form":"8-K","filing_date":"2026-06-11","report_date":null,"primary_document":"tm2615711d12_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1260125/000110465926072842/tm2615711d12_8k.htm"},"events":[{"id":5283,"run_id":4631,"accession_number":"0001104659-26-072842","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Hyundai ABS Funding LLC entered into an Underwriting Agreement for the issuance of $2.187 billion in asset-backed notes across multiple classes, constituting a material financing transaction that affects the trust's capital structure and funding.","company_name":"HYUNDAI ABS FUNDING LLC","ticker":null,"filing_date":"2026-06-11","form":"8-K","submitted_at":null,"items":[{"id":6194,"accession_number":"0001104659-26-072842","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes entry into a material definitive agreement—an Underwriting Agreement for the issuance of $2.187 billion in asset-backed notes across multiple classes. While the transaction is structured as a securitization (typical for ABS trusts), the underwriting agreement constitutes a material financing transaction that would affect investor assessment of the trust's capital structure and funding. The magnitude ($2.187B) and formality (multiple note classes, named underwriter) signal materiality.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T18:19:10.493752+00:00","company_name":"","ticker":null,"filing_date":""},{"id":6195,"accession_number":"0001104659-26-072842","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"This Item 8.01 discloses the issuance and sale of Notes by Hyundai Auto Receivables Trust 2026-B in connection with a securitization transaction involving the transfer of auto receivables. While the filing references a Final Prospectus dated June 9, 2026, and describes multiple transaction documents (Receivables Purchase Agreement, Trust Agreement, Sale and Servicing Agreement, Indenture, etc.), the disclosure does not fit cleanly into the earnings_release, ma_activity, or dilutive_issuance categories. The transaction involves asset-backed securities issuance by a special-purpose trust, which is material to investors but lacks a dedicated 8-K taxonomy entry; accordingly, other_material is most appropriate.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T18:19:10.493752+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6194,"accession_number":"0001104659-26-072842","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes entry into a material definitive agreement—an Underwriting Agreement for the issuance of $2.187 billion in asset-backed notes across multiple classes. While the transaction is structured as a securitization (typical for ABS trusts), the underwriting agreement constitutes a material financing transaction that would affect investor assessment of the trust's capital structure and funding. The magnitude ($2.187B) and formality (multiple note classes, named underwriter) signal materiality.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T18:19:10.493752+00:00","company_name":"HYUNDAI ABS FUNDING LLC","ticker":null,"filing_date":"2026-06-11"},{"id":6195,"accession_number":"0001104659-26-072842","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"This Item 8.01 discloses the issuance and sale of Notes by Hyundai Auto Receivables Trust 2026-B in connection with a securitization transaction involving the transfer of auto receivables. While the filing references a Final Prospectus dated June 9, 2026, and describes multiple transaction documents (Receivables Purchase Agreement, Trust Agreement, Sale and Servicing Agreement, Indenture, etc.), the disclosure does not fit cleanly into the earnings_release, ma_activity, or dilutive_issuance categories. The transaction involves asset-backed securities issuance by a special-purpose trust, which is material to investors but lacks a dedicated 8-K taxonomy entry; accordingly, other_material is most appropriate.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T18:19:10.493752+00:00","company_name":"HYUNDAI ABS FUNDING LLC","ticker":null,"filing_date":"2026-06-11"}]}