{"filing":{"accession_number":"0001104659-26-111174","cik":"0002041610","ticker":"PSKY","company_name":"Paramount Skydance Corp","form":"8-K","filing_date":"2026-09-28","report_date":"2026-09-28","primary_document":"tm2610616d13_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2041610/000110465926111174/tm2610616d13_8k.htm"},"events":[{"id":35332,"run_id":32539,"accession_number":"0001104659-26-111174","anchor_item_number":"7.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The filing announces the launch of approximately $44.4 billion in aggregate principal amount of senior secured first lien and second lien notes to finance the WBD acquisition and repay existing debt. This is a material creation of new direct financial obligations through debt issuance, disclosed under Item 7.01 (Regulation FD Disclosure) with press release and pro forma financials as exhibits. The scale ($44.4 billion) and connection to the major acquisition make this clearly material to investors.","company_name":"Paramount Skydance Corp","ticker":"PSKY","filing_date":"2026-09-28","form":"8-K","submitted_at":null,"items":[{"id":39350,"accession_number":"0001104659-26-111174","item_number":"7.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing announces the launch of approximately $44.4 billion in aggregate principal amount of senior secured first lien and second lien notes to finance the WBD acquisition and repay existing debt. This is a material creation of new direct financial obligations through debt issuance, disclosed under Item 7.01 (Regulation FD Disclosure) with press release and pro forma financials as exhibits. The scale ($44.4 billion) and connection to the major acquisition make this clearly material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T12:21:51.922770+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39350,"accession_number":"0001104659-26-111174","item_number":"7.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing announces the launch of approximately $44.4 billion in aggregate principal amount of senior secured first lien and second lien notes to finance the WBD acquisition and repay existing debt. This is a material creation of new direct financial obligations through debt issuance, disclosed under Item 7.01 (Regulation FD Disclosure) with press release and pro forma financials as exhibits. The scale ($44.4 billion) and connection to the major acquisition make this clearly material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T12:21:51.922770+00:00","company_name":"Paramount Skydance Corp","ticker":"PSKY","filing_date":"2026-09-28"}]}