{"filing":{"accession_number":"0001104659-26-101281","cik":"0001083199","ticker":null,"company_name":"WORLD OMNI AUTO RECEIVABLES LLC","form":"8-K","filing_date":"2026-08-26","report_date":"2026-08-26","primary_document":"tm2622477d11_8kseq1.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1083199/000110465926101281/tm2622477d11_8kseq1.htm"},"events":[{"id":29690,"run_id":27202,"accession_number":"0001104659-26-101281","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"On August 26, 2026, World Omni Auto Receivables LLC (the Depositor) entered into a series of agreements culminating in the issuance of Asset-Backed Notes, Series 2026-C with an aggregate original principal amount of $1,011,080,000 across seven classes (A-1 through C). The Issuing Entity issued these Notes pursuant to an Indenture, creating a new direct financial obligation. While this is technically an asset-backed securitization structure involving motor vehicle receivables, the core disclosed event is the creation and issuance of $1.011 billion in debt securities, which falls squarely within debt_issuance. The transaction involves a Receivables Purchase Agreement, Sale and Servicing Agreement, and related ancillary agreements typical of ABS transactions, but the material event is the debt issuance itself.","company_name":"WORLD OMNI AUTO RECEIVABLES LLC","ticker":null,"filing_date":"2026-08-26","form":"8-K","submitted_at":null,"items":[{"id":32065,"accession_number":"0001104659-26-101281","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses the closing of an asset-backed securitization transaction on August 26, 2026, in which World Omni Auto Receivables Trust 2026-C issued approximately $1.011 billion in Asset-Backed Notes (Classes A-1 through 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 (Trust Agreement, Receivables Purchase Agreement, Sale and Servicing Agreement, Administration Agreement), the core material event is the issuance of the debt securities, which is the primary disclosure focus of Item 8.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-26T17:29:39.652721+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":32065,"accession_number":"0001104659-26-101281","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses the closing of an asset-backed securitization transaction on August 26, 2026, in which World Omni Auto Receivables Trust 2026-C issued approximately $1.011 billion in Asset-Backed Notes (Classes A-1 through 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 (Trust Agreement, Receivables Purchase Agreement, Sale and Servicing Agreement, Administration Agreement), the core material event is the issuance of the debt securities, which is the primary disclosure focus of Item 8.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-26T17:29:39.652721+00:00","company_name":"WORLD OMNI AUTO RECEIVABLES LLC","ticker":null,"filing_date":"2026-08-26"}]}