{"filing":{"accession_number":"0001104659-26-080408","cik":"0001674356","ticker":"TPTA","company_name":"Terra Property Trust, Inc.","form":"8-K","filing_date":"2026-07-02","report_date":null,"primary_document":"tm2619604d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1674356/000110465926080408/tm2619604d1_8k.htm"},"events":[{"id":15977,"run_id":14252,"accession_number":"0001104659-26-080408","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.88,"summary":"Terra Property Trust completed an exchange offer on June 30, 2026, resulting in issuance of $27,156,250 aggregate principal of new 11.00% Senior Secured Notes due July 1, 2027, and entered into a $25 million term loan agreement with Strategic Yieldco on June 29, 2026. Both transactions represent material creation of new direct financial obligations affecting the registrant's capital structure.","company_name":"Terra Property Trust, Inc.","ticker":"TPTA","filing_date":"2026-07-02","form":"8-K","submitted_at":null,"items":[{"id":13912,"accession_number":"0001104659-26-080408","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses completion of an exchange offer on June 30, 2026, resulting in issuance of $27,156,250 aggregate principal of new 11.00% Senior Secured Notes due July 1, 2027 (the \"Exchange Notes\"), plus entry into a $25 million term loan agreement with Strategic Yieldco on June 29, 2026. Both represent creation of new direct financial obligations. While the exchange offer involves refinancing of existing debt (the TPTA Notes), the issuance of new Exchange Notes and the separate Term Loan constitute material debt issuances that would affect investor assessment of the registrant's capital structure and financial obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T21:03:01.195573+00:00","company_name":"","ticker":null,"filing_date":""},{"id":13913,"accession_number":"0001104659-26-080408","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 is the dedicated 8-K item for creation of direct financial obligations, typically debt issuances. The filing incorporates Item 1.01 by reference, which commonly covers material acquisitions or transactions that create new debt. Without access to Item 1.01 details, the most probable classification is debt_issuance, as Item 2.03 is the standard disclosure vehicle for new debt obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T21:03:01.195573+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":13912,"accession_number":"0001104659-26-080408","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses completion of an exchange offer on June 30, 2026, resulting in issuance of $27,156,250 aggregate principal of new 11.00% Senior Secured Notes due July 1, 2027 (the \"Exchange Notes\"), plus entry into a $25 million term loan agreement with Strategic Yieldco on June 29, 2026. Both represent creation of new direct financial obligations. While the exchange offer involves refinancing of existing debt (the TPTA Notes), the issuance of new Exchange Notes and the separate Term Loan constitute material debt issuances that would affect investor assessment of the registrant's capital structure and financial obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T21:03:01.195573+00:00","company_name":"Terra Property Trust, Inc.","ticker":"TPTA","filing_date":"2026-07-02"},{"id":13913,"accession_number":"0001104659-26-080408","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 is the dedicated 8-K item for creation of direct financial obligations, typically debt issuances. The filing incorporates Item 1.01 by reference, which commonly covers material acquisitions or transactions that create new debt. Without access to Item 1.01 details, the most probable classification is debt_issuance, as Item 2.03 is the standard disclosure vehicle for new debt obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T21:03:01.195573+00:00","company_name":"Terra Property Trust, Inc.","ticker":"TPTA","filing_date":"2026-07-02"}]}