{"filing":{"accession_number":"0001185185-26-003629","cik":"0002139246","ticker":null,"company_name":"Viking Acquisition Corp. II","form":"8-K","filing_date":"2026-08-19","report_date":"2026-08-19","primary_document":"vac28k081926.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2139246/000118518526003629/vac28k081926.htm"},"events":[{"id":28519,"run_id":26091,"accession_number":"0001185185-26-003629","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Viking Acquisition Corp. II issued a convertible unsecured promissory note in the principal amount of $514,080 to its Sponsor on August 19, 2026, to provide working capital. The note is convertible into up to 51,408 New Units (each consisting of Class A ordinary shares and warrant fractions) at $10 per unit, with no interest accrual and payable upon business combination or winding up.","company_name":"Viking Acquisition Corp. II","ticker":null,"filing_date":"2026-08-19","form":"8-K","submitted_at":null,"items":[{"id":30486,"accession_number":"0001185185-26-003629","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Viking Acquisition Corp. II issued a convertible unsecured promissory note in the principal amount of $514,080 to its Sponsor on August 19, 2026, to provide working capital. This constitutes creation of a new direct financial obligation—a debt instrument with defined terms (no interest accrual, payable on business combination or winding up, convertible into units at $10 per unit). While the note is convertible and issued by a SPAC to its sponsor, it remains a debt issuance under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-19T20:16:50.790218+00:00","company_name":"","ticker":null,"filing_date":""},{"id":30487,"accession_number":"0001185185-26-003629","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 is filed and incorporates Item 1.01 by reference, which typically discloses material acquisitions or business combinations. For a SPAC (Viking Acquisition Corp. II), this structure commonly signals a debt issuance or financing arrangement tied to a merger or acquisition transaction. The filing creates a direct financial obligation, consistent with debt_issuance classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-19T20:16:50.790218+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30486,"accession_number":"0001185185-26-003629","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Viking Acquisition Corp. II issued a convertible unsecured promissory note in the principal amount of $514,080 to its Sponsor on August 19, 2026, to provide working capital. This constitutes creation of a new direct financial obligation—a debt instrument with defined terms (no interest accrual, payable on business combination or winding up, convertible into units at $10 per unit). While the note is convertible and issued by a SPAC to its sponsor, it remains a debt issuance under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-19T20:16:50.790218+00:00","company_name":"Viking Acquisition Corp. II","ticker":null,"filing_date":"2026-08-19"},{"id":30487,"accession_number":"0001185185-26-003629","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 is filed and incorporates Item 1.01 by reference, which typically discloses material acquisitions or business combinations. For a SPAC (Viking Acquisition Corp. II), this structure commonly signals a debt issuance or financing arrangement tied to a merger or acquisition transaction. The filing creates a direct financial obligation, consistent with debt_issuance classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-19T20:16:50.790218+00:00","company_name":"Viking Acquisition Corp. II","ticker":null,"filing_date":"2026-08-19"},{"id":30488,"accession_number":"0001185185-26-003629","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses an unregistered sale of a convertible note under Section 4(a)(2) of the Securities Act, which is a private placement. The note is convertible into a maximum of 51,408 New Units, each consisting of Class A ordinary shares and warrant fractions, creating significant dilution potential. This is a classic dilutive issuance under Item 3.02, relying on the private placement exemption rather than registered public offering.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-19T20:16:50.790218+00:00","company_name":"Viking Acquisition Corp. II","ticker":null,"filing_date":"2026-08-19"}]}