{"filing":{"accession_number":"0001185185-26-004181","cik":"0002139246","ticker":null,"company_name":"Viking Acquisition Corp. II","form":"8-K","filing_date":"2026-09-21","report_date":"2026-09-18","primary_document":"vac28k092126.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2139246/000118518526004181/vac28k092126.htm"},"events":[{"id":33998,"run_id":31298,"accession_number":"0001185185-26-004181","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.88,"summary":"Viking Acquisition Corp. II issued an amended and restated convertible unsecured promissory note in the aggregate principal amount of $544,080.00 to its Sponsor on September 18, 2026, which supersedes a prior note and documents an additional $30,000 advance for working capital. The note is convertible into up to 54,408 New Units comprising Class A ordinary shares and warrants, representing a material creation of direct financial obligation and dilutive equity conversion feature.","company_name":"Viking Acquisition Corp. II","ticker":null,"filing_date":"2026-09-21","form":"8-K","submitted_at":null,"items":[{"id":37607,"accession_number":"0001185185-26-004181","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Viking Acquisition Corp. II issued an amended and restated convertible unsecured promissory note in the aggregate principal amount of $544,080.00 to its Sponsor on September 18, 2026, which supersedes a prior note and documents an additional $30,000 advance for working capital. This constitutes creation of a new direct financial obligation—a convertible debt instrument—which is the hallmark of debt_issuance under Item 1.01. The note is material to the registrant's capital structure and liquidity position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T20:19:41.391281+00:00","company_name":"","ticker":null,"filing_date":""},{"id":37608,"accession_number":"0001185185-26-004181","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 explicitly addresses \"Creation of a Direct Financial Obligation,\" which is the standard disclosure vehicle for debt issuances. The filing incorporates Item 1.01 by reference, which typically covers material agreements or transactions. While the specific debt details are not provided in this excerpt, the Item 2.03 heading and cross-reference structure indicate a debt or financial obligation event that would be material to investors in a SPAC context.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T20:19:41.391281+00:00","company_name":"","ticker":null,"filing_date":""},{"id":37609,"accession_number":"0001185185-26-004181","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses an unregistered issuance of a convertible note under Section 4(a)(2) of the Securities Act, convertible into up to 54,408 New Units comprising Class A ordinary shares and warrants. This is a classic dilutive private placement relying on the exemption from registration, material to investors assessing the registrant's capital structure and ownership dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T20:19:41.391281+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":37607,"accession_number":"0001185185-26-004181","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Viking Acquisition Corp. II issued an amended and restated convertible unsecured promissory note in the aggregate principal amount of $544,080.00 to its Sponsor on September 18, 2026, which supersedes a prior note and documents an additional $30,000 advance for working capital. This constitutes creation of a new direct financial obligation—a convertible debt instrument—which is the hallmark of debt_issuance under Item 1.01. The note is material to the registrant's capital structure and liquidity position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T20:19:41.391281+00:00","company_name":"Viking Acquisition Corp. II","ticker":null,"filing_date":"2026-09-21"},{"id":37608,"accession_number":"0001185185-26-004181","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 explicitly addresses \"Creation of a Direct Financial Obligation,\" which is the standard disclosure vehicle for debt issuances. The filing incorporates Item 1.01 by reference, which typically covers material agreements or transactions. While the specific debt details are not provided in this excerpt, the Item 2.03 heading and cross-reference structure indicate a debt or financial obligation event that would be material to investors in a SPAC context.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T20:19:41.391281+00:00","company_name":"Viking Acquisition Corp. II","ticker":null,"filing_date":"2026-09-21"},{"id":37609,"accession_number":"0001185185-26-004181","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses an unregistered issuance of a convertible note under Section 4(a)(2) of the Securities Act, convertible into up to 54,408 New Units comprising Class A ordinary shares and warrants. This is a classic dilutive private placement relying on the exemption from registration, material to investors assessing the registrant's capital structure and ownership dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T20:19:41.391281+00:00","company_name":"Viking Acquisition Corp. II","ticker":null,"filing_date":"2026-09-21"}]}