{"filing":{"accession_number":"0001104659-26-091799","cik":"0000890975","ticker":null,"company_name":"AMERICAN HONDA RECEIVABLES LLC","form":"8-K","filing_date":"2026-08-06","report_date":"2026-08-04","primary_document":"tm2620484d7_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/890975/000110465926091799/tm2620484d7_8k.htm"},"events":[{"id":25418,"run_id":23071,"accession_number":"0001104659-26-091799","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"American Honda Receivables LLC and American Honda Finance Corporation entered into an Underwriting Agreement on August 4, 2026 for the issuance of approximately $2.1 billion in asset-backed notes across five classes with varying rates, pursuant to an Indenture with Citibank as indenture trustee. The securitization structure involves transfer of retail installment sale contracts (receivables) from AHFC to AHR LLC and then to the Issuer in exchange for the issuance of Notes.","company_name":"AMERICAN HONDA RECEIVABLES LLC","ticker":null,"filing_date":"2026-08-06","form":"8-K","submitted_at":null,"items":[{"id":26243,"accession_number":"0001104659-26-091799","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses entry into an Underwriting Agreement on August 4, 2026, for the issuance of approximately $2.1 billion in asset-backed notes across five classes (A-1 through A-4) by Honda Auto Receivables 2026-3 Owner Trust. This represents creation of a new direct financial obligation through debt issuance, which is the hallmark of the debt_issuance event type. The material principal amount and structured nature of the offering make this clearly material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-08T02:40:18.685350+00:00","company_name":"","ticker":null,"filing_date":""},{"id":26244,"accession_number":"0001104659-26-091799","item_number":"8.01","item_title":"Other Events.","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes the closing of a securitization transaction in which Honda Financial Capital Company (AHFC) transfers retail installment sale contracts (auto receivables) to the Issuer trust, which then issues notes backed by those receivables. The transaction involves entry into multiple material agreements (Receivables Purchase Agreement, Sale and Servicing Agreement, Indenture, Administration Agreement) and issuance of notes. While this is a capital-raising and financing event, it does not fit neatly into the specific financial categories (debt_issuance applies to direct obligations of the registrant, but here the registrant is a special-purpose trust issuing asset-backed securities). The event is clearly material and financial in nature, involving securitization of a substantial portfolio of auto receivables.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-08T02:40:18.685350+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":26243,"accession_number":"0001104659-26-091799","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses entry into an Underwriting Agreement on August 4, 2026, for the issuance of approximately $2.1 billion in asset-backed notes across five classes (A-1 through A-4) by Honda Auto Receivables 2026-3 Owner Trust. This represents creation of a new direct financial obligation through debt issuance, which is the hallmark of the debt_issuance event type. The material principal amount and structured nature of the offering make this clearly material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-08T02:40:18.685350+00:00","company_name":"AMERICAN HONDA RECEIVABLES LLC","ticker":null,"filing_date":"2026-08-06"},{"id":26244,"accession_number":"0001104659-26-091799","item_number":"8.01","item_title":"Other Events.","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes the closing of a securitization transaction in which Honda Financial Capital Company (AHFC) transfers retail installment sale contracts (auto receivables) to the Issuer trust, which then issues notes backed by those receivables. The transaction involves entry into multiple material agreements (Receivables Purchase Agreement, Sale and Servicing Agreement, Indenture, Administration Agreement) and issuance of notes. While this is a capital-raising and financing event, it does not fit neatly into the specific financial categories (debt_issuance applies to direct obligations of the registrant, but here the registrant is a special-purpose trust issuing asset-backed securities). The event is clearly material and financial in nature, involving securitization of a substantial portfolio of auto receivables.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-08T02:40:18.685350+00:00","company_name":"AMERICAN HONDA RECEIVABLES LLC","ticker":null,"filing_date":"2026-08-06"}]}