{"filing":{"accession_number":"0001104659-26-088571","cik":"0002140699","ticker":null,"company_name":"World Omni Select Auto Trust 2026-A","form":"8-K","filing_date":"2026-07-30","report_date":"2026-07-29","primary_document":"tm2620052d11_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2140699/000110465926088571/tm2620052d11_8k.htm"},"events":[{"id":22554,"run_id":20406,"accession_number":"0001104659-26-088571","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The filing discloses the closing of an asset-backed securitization transaction on July 29, 2026, in which World Omni Select Auto Trust 2026-A issued $615.19 million in Asset-Backed Notes (Classes A-1, A-2a, A-2b, A-3, B, and C) pursuant to an Indenture. This represents the creation of a new direct financial obligation secured by motor vehicle retail installment sale contracts. While the transaction involves multiple agreements (Receivables Purchase Agreement, Sale and Servicing Agreement, Administration Agreement), the core material event is the issuance of debt securities backed by auto receivables, which is a debt issuance event.","company_name":"World Omni Select Auto Trust 2026-A","ticker":null,"filing_date":"2026-07-30","form":"8-K","submitted_at":null,"items":[{"id":22528,"accession_number":"0001104659-26-088571","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"World Omni Auto Receivables LLC entered into a securitization transaction on July 29, 2026, in which the Issuing Entity issued Asset-Backed Notes with an aggregate principal amount of $615,190,000 across six classes (A-1, A-2a, A-2b, A-3, B, and C). This constitutes creation of a new direct financial obligation through debt issuance, secured by motor vehicle retail installment sale contracts. While this is technically a securitization structure, the core event is the issuance of $615.2 million in debt securities, which falls squarely within debt_issuance rather than ma_activity or financial_other.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T02:18:50.308285+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22528,"accession_number":"0001104659-26-088571","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"World Omni Auto Receivables LLC entered into a securitization transaction on July 29, 2026, in which the Issuing Entity issued Asset-Backed Notes with an aggregate principal amount of $615,190,000 across six classes (A-1, A-2a, A-2b, A-3, B, and C). This constitutes creation of a new direct financial obligation through debt issuance, secured by motor vehicle retail installment sale contracts. While this is technically a securitization structure, the core event is the issuance of $615.2 million in debt securities, which falls squarely within debt_issuance rather than ma_activity or financial_other.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T02:18:50.308285+00:00","company_name":"World Omni Select Auto Trust 2026-A","ticker":null,"filing_date":"2026-07-30"}]}