{"filing":{"accession_number":"0001140361-26-022209","cik":"0002115657","ticker":null,"company_name":"Mercedes-Benz Auto Receivables Trust 2026-1","form":"8-K","filing_date":"2026-05-20","report_date":null,"primary_document":"ef20074378_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2115657/000114036126022209/ef20074378_8k.htm"},"events":[{"id":9755,"run_id":8552,"accession_number":"0001140361-26-022209","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"The filing discloses issuance of $997.87 million in Asset Backed Notes on May 20, 2026, with supporting legal opinions from Sidley Austin LLP. While this represents a material financing event for the trust, it does not fit cleanly into the standard M\u0026A or dilutive issuance categories—it is a securitization/ABS issuance by a special-purpose trust vehicle. The disclosure is routine for ABS trusts but material to investors in the notes themselves.","company_name":"Mercedes-Benz Auto Receivables Trust 2026-1","ticker":null,"filing_date":"2026-05-20","form":"8-K","submitted_at":null,"items":[{"id":546,"accession_number":"0001140361-26-022209","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses issuance of $997.87 million in Asset Backed Notes on May 20, 2026, with supporting legal opinions from Sidley Austin LLP. While this represents a material financing event for the trust, it does not fit cleanly into the standard M\u0026A or dilutive issuance categories—it is a securitization/ABS issuance by a special-purpose trust vehicle. The disclosure is routine for ABS trusts but material to investors in the notes themselves.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:44:23.451842+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":546,"accession_number":"0001140361-26-022209","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses issuance of $997.87 million in Asset Backed Notes on May 20, 2026, with supporting legal opinions from Sidley Austin LLP. While this represents a material financing event for the trust, it does not fit cleanly into the standard M\u0026A or dilutive issuance categories—it is a securitization/ABS issuance by a special-purpose trust vehicle. The disclosure is routine for ABS trusts but material to investors in the notes themselves.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:44:23.451842+00:00","company_name":"Mercedes-Benz Auto Receivables Trust 2026-1","ticker":null,"filing_date":"2026-05-20"}]}