{"filing":{"accession_number":"0001193125-26-236111","cik":"0001129068","ticker":null,"company_name":"NISSAN AUTO RECEIVABLES Co II LLC","form":"8-K","filing_date":"2026-05-22","report_date":null,"primary_document":"d274937d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1129068/000119312526236111/d274937d8k.htm"},"events":[{"id":10548,"run_id":9251,"accession_number":"0001193125-26-236111","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"NARC II and NMAC entered into an Underwriting Agreement for the issuance and sale of approximately $1.27 billion in notes by Nissan Auto Receivables 2026-A Owner Trust, a material securitization transaction involving the transfer of retail installment sales contracts and issuance of asset-backed securities.","company_name":"NISSAN AUTO RECEIVABLES Co II LLC","ticker":null,"filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":6883,"accession_number":"0001193125-26-236111","item_number":"1.01","item_title":"ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"NARC II and NMAC entered into an Underwriting Agreement for the issuance and sale of approximately $1.27 billion in notes by Nissan Auto Receivables 2026-A Owner Trust. While this is a securitization transaction rather than a traditional M\u0026A activity, it represents a material financing arrangement that would affect investor assessment of the registrant's capital structure and liquidity. The substantial principal amount and formal underwriting structure indicate materiality to a reasonable investor.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:27:22.037356+00:00","company_name":"","ticker":null,"filing_date":""},{"id":6884,"accession_number":"0001193125-26-236111","item_number":"8.01","item_title":"OTHER EVENTS","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes the closing of a securitization transaction in which NARC II (the registrant) will transfer retail installment sales contracts (auto receivables) to an issuing entity, which will issue notes backed by those receivables. While securitizations involve asset transfers and financing, this does not fit cleanly into the M\u0026A taxonomy (which typically covers acquisitions, dispositions, mergers, or changes of control of operating businesses). The transaction is material to investors as it involves a substantial transfer of the registrant's core assets and issuance of debt securities, but the specific event type is best classified as \"other_material\" given the securitization structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:27:22.037356+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6883,"accession_number":"0001193125-26-236111","item_number":"1.01","item_title":"ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"NARC II and NMAC entered into an Underwriting Agreement for the issuance and sale of approximately $1.27 billion in notes by Nissan Auto Receivables 2026-A Owner Trust. While this is a securitization transaction rather than a traditional M\u0026A activity, it represents a material financing arrangement that would affect investor assessment of the registrant's capital structure and liquidity. The substantial principal amount and formal underwriting structure indicate materiality to a reasonable investor.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:27:22.037356+00:00","company_name":"NISSAN AUTO RECEIVABLES Co II LLC","ticker":null,"filing_date":"2026-05-22"},{"id":6884,"accession_number":"0001193125-26-236111","item_number":"8.01","item_title":"OTHER EVENTS","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes the closing of a securitization transaction in which NARC II (the registrant) will transfer retail installment sales contracts (auto receivables) to an issuing entity, which will issue notes backed by those receivables. While securitizations involve asset transfers and financing, this does not fit cleanly into the M\u0026A taxonomy (which typically covers acquisitions, dispositions, mergers, or changes of control of operating businesses). The transaction is material to investors as it involves a substantial transfer of the registrant's core assets and issuance of debt securities, but the specific event type is best classified as \"other_material\" given the securitization structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:27:22.037356+00:00","company_name":"NISSAN AUTO RECEIVABLES Co II LLC","ticker":null,"filing_date":"2026-05-22"}]}