{"filing":{"accession_number":"0001104659-26-075025","cik":"0001260125","ticker":null,"company_name":"HYUNDAI ABS FUNDING LLC","form":"8-K","filing_date":"2026-06-17","report_date":null,"primary_document":"tm2615711d13_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1260125/000110465926075025/tm2615711d13_8k.htm"},"events":[{"id":11500,"run_id":10097,"accession_number":"0001104659-26-075025","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"This disclosure describes the entry into multiple material definitive agreements in connection with the issuance and sale of asset-backed securities (Notes) on June 17, 2026. The core transaction involves a Receivables Purchase Agreement whereby HCA transferred retail installment sale contracts to HABS, followed by a Sale and Servicing Agreement transferring those receivables to a trust that issued the Notes. This constitutes a material securitization transaction—a form of asset disposition and financing activity that would materially affect the registrant's financial position and capital structure.","company_name":"HYUNDAI ABS FUNDING LLC","ticker":null,"filing_date":"2026-06-17","submitted_at":null,"items":[{"id":8099,"accession_number":"0001104659-26-075025","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"This Item 1.01 discloses entry into multiple material definitive agreements in connection with the issuance and sale of asset-backed securities (Notes) on June 17, 2026. The core transaction involves transfer of retail installment sale contracts (Receivables) from HCA to HABS and subsequently to the Trust, structured through a Receivables Purchase Agreement, Sale and Servicing Agreement, and Indenture. While this is technically a securitization rather than a traditional M\u0026A transaction, it constitutes a material disposition of assets and entry into material definitive agreements that would affect a reasonable investor's assessment of the registrant's capital structure and financing activities.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T17:55:07.647019+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":8099,"accession_number":"0001104659-26-075025","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"This Item 1.01 discloses entry into multiple material definitive agreements in connection with the issuance and sale of asset-backed securities (Notes) on June 17, 2026. The core transaction involves transfer of retail installment sale contracts (Receivables) from HCA to HABS and subsequently to the Trust, structured through a Receivables Purchase Agreement, Sale and Servicing Agreement, and Indenture. While this is technically a securitization rather than a traditional M\u0026A transaction, it constitutes a material disposition of assets and entry into material definitive agreements that would affect a reasonable investor's assessment of the registrant's capital structure and financing activities.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T17:55:07.647019+00:00","company_name":"HYUNDAI ABS FUNDING LLC","ticker":null,"filing_date":"2026-06-17"}]}