{"filing":{"accession_number":"0001104659-26-106416","cik":"0001126328","ticker":"PFG","company_name":"PRINCIPAL FINANCIAL GROUP INC","form":"8-K","filing_date":"2026-09-09","report_date":"2026-09-09","primary_document":"tm2625118d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1126328/000110465926106416/tm2625118d1_8k.htm"},"events":[{"id":32440,"run_id":29803,"accession_number":"0001104659-26-106416","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.9,"summary":"Principal Financial Group entered into an Amended and Restated Five-Year Credit Facility on September 9, 2026, refinancing its existing revolving credit facility with up to $900 million in borrowing capacity (expandable to $1.3 billion) and revised pricing terms.","company_name":"PRINCIPAL FINANCIAL GROUP INC","ticker":"PFG","filing_date":"2026-09-09","form":"8-K","submitted_at":null,"items":[{"id":35608,"accession_number":"0001104659-26-106416","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Principal Financial Group entered into an Amended and Restated Five-Year Credit Facility on September 9, 2026, refinancing its existing revolving credit facility. The new facility provides up to $900 million in borrowing capacity (expandable to $1.3 billion) with a five-year maturity and revised pricing terms. This represents a material creation or amendment of a direct financial obligation, fitting the debt_issuance category, though technically a refinancing of an existing facility rather than a new debt issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T10:01:39.406423+00:00","company_name":"","ticker":null,"filing_date":""},{"id":35609,"accession_number":"0001104659-26-106416","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 discloses creation of a direct financial obligation, with the substance incorporated by reference from Item 1.01. This structure is typical for debt issuances, credit facility amendments, or similar capital-raising activities. Without access to Item 1.01 details, the Item 2.03 heading itself signals a new financial obligation material to a financial services company like Principal Financial Group.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T10:01:39.406423+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35608,"accession_number":"0001104659-26-106416","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Principal Financial Group entered into an Amended and Restated Five-Year Credit Facility on September 9, 2026, refinancing its existing revolving credit facility. The new facility provides up to $900 million in borrowing capacity (expandable to $1.3 billion) with a five-year maturity and revised pricing terms. This represents a material creation or amendment of a direct financial obligation, fitting the debt_issuance category, though technically a refinancing of an existing facility rather than a new debt issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T10:01:39.406423+00:00","company_name":"PRINCIPAL FINANCIAL GROUP INC","ticker":"PFG","filing_date":"2026-09-09"},{"id":35609,"accession_number":"0001104659-26-106416","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 discloses creation of a direct financial obligation, with the substance incorporated by reference from Item 1.01. This structure is typical for debt issuances, credit facility amendments, or similar capital-raising activities. Without access to Item 1.01 details, the Item 2.03 heading itself signals a new financial obligation material to a financial services company like Principal Financial Group.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T10:01:39.406423+00:00","company_name":"PRINCIPAL FINANCIAL GROUP INC","ticker":"PFG","filing_date":"2026-09-09"}]}