{"filing":{"accession_number":"0001104659-26-097089","cik":"0000051143","ticker":"IBM","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","form":"8-K","filing_date":"2026-08-14","report_date":"2026-08-10","primary_document":"tm2623193d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/51143/000110465926097089/tm2623193d1_8k.htm"},"events":[{"id":27875,"run_id":25451,"accession_number":"0001104659-26-097089","anchor_item_number":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"IBM filed this 8-K to incorporate by reference debt securities documentation into its Form S-3 registration statement. The filing discloses an underwriting agreement dated August 10, 2026 for C$2,750,000,000 aggregate principal amount of debt securities, including forms of 4.100% Notes due 2030 and 4.750% Notes due 2034. This represents the creation of new direct financial obligations through a debt issuance, which is material to investors assessing the registrant's capital structure and leverage.","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-08-14","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":29582,"accession_number":"0001104659-26-097089","item_number":null,"item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"IBM filed this 8-K to incorporate by reference debt securities documentation into its Form S-3 registration statement. The filing discloses an underwriting agreement dated August 10, 2026 for C$2,750,000,000 aggregate principal amount of debt securities, including forms of 4.100% Notes due 2030 and 4.750% Notes due 2034. This represents the creation of new direct financial obligations through a debt issuance, which is material to investors assessing the registrant's capital structure and leverage.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-14T20:13:41.949746+00:00","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-08-14"}]}