{"filing":{"accession_number":"0001140361-26-022270","cik":"0000010795","ticker":"BDX","company_name":"BECTON DICKINSON \u0026 CO","form":"8-K","filing_date":"2026-05-20","report_date":null,"primary_document":"ef20074240_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/10795/000114036126022270/ef20074240_8k.htm"},"events":[{"id":9760,"run_id":8556,"accession_number":"0001140361-26-022270","anchor_item_number":"1.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.5,"summary":"BD subsidiary issued €600 million in senior unsecured notes with full guarantee from the parent company to refinance existing debt and fund general corporate purposes.","company_name":"BECTON DICKINSON \u0026 CO","ticker":"BDX","filing_date":"2026-05-20","form":"8-K","submitted_at":null,"items":[{"id":552,"accession_number":"0001140361-26-022270","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.45,"reasoning":"This disclosure describes the issuance of €600 million in senior unsecured notes by a BD subsidiary with a full guarantee from the parent company. While Item 1.01 is titled \"Entry into a Material Definitive Agreement,\" the substance here is a debt financing transaction rather than an acquisition, merger, or change of control. The notes are being used to refinance existing debt and fund general corporate purposes. This is more accurately characterized as a material financing event, but the taxonomy lacks a dedicated \"debt_issuance\" category, making \"ma_activity\" the closest available fit despite the imperfect match.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:44:45.834009+00:00","company_name":"","ticker":null,"filing_date":""},{"id":553,"accession_number":"0001140361-26-022270","item_number":"2.03","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.35,"reasoning":"Item 2.03 discloses creation of a direct financial obligation, with content incorporated from Item 1.01. Without access to Item 1.01, the specific nature of the obligation cannot be determined. Item 1.01 typically covers M\u0026A activity, but could also involve debt issuance, lease arrangements, or other financial obligations. Given the materiality threshold of Item 2.03 and the cross-reference structure, this is material but cannot be confidently classified into a more specific category without the referenced Item 1.01 content.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:44:45.834009+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":552,"accession_number":"0001140361-26-022270","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.45,"reasoning":"This disclosure describes the issuance of €600 million in senior unsecured notes by a BD subsidiary with a full guarantee from the parent company. While Item 1.01 is titled \"Entry into a Material Definitive Agreement,\" the substance here is a debt financing transaction rather than an acquisition, merger, or change of control. The notes are being used to refinance existing debt and fund general corporate purposes. This is more accurately characterized as a material financing event, but the taxonomy lacks a dedicated \"debt_issuance\" category, making \"ma_activity\" the closest available fit despite the imperfect match.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:44:45.834009+00:00","company_name":"BECTON DICKINSON \u0026 CO","ticker":"BDX","filing_date":"2026-05-20"},{"id":553,"accession_number":"0001140361-26-022270","item_number":"2.03","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.35,"reasoning":"Item 2.03 discloses creation of a direct financial obligation, with content incorporated from Item 1.01. Without access to Item 1.01, the specific nature of the obligation cannot be determined. Item 1.01 typically covers M\u0026A activity, but could also involve debt issuance, lease arrangements, or other financial obligations. Given the materiality threshold of Item 2.03 and the cross-reference structure, this is material but cannot be confidently classified into a more specific category without the referenced Item 1.01 content.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:44:45.834009+00:00","company_name":"BECTON DICKINSON \u0026 CO","ticker":"BDX","filing_date":"2026-05-20"}]}