{"filing":{"accession_number":"0001193125-26-236694","cik":"0001174821","ticker":null,"company_name":"CHASE ISSUANCE TRUST","form":"8-K","filing_date":"2026-05-22","report_date":null,"primary_document":"d129351d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1174821/000119312526236694/d129351d8k.htm"},"events":[{"id":10552,"run_id":9255,"accession_number":"0001193125-26-236694","anchor_item_number":"8.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Chase Issuance Trust entered into underwriting and terms agreements on May 21, 2026 for the issuance of $1.25 billion in Class A(2026-1) CHASEseries Notes, with closing expected May 28, 2026. While this is a debt issuance rather than equity, the structured finance nature (asset-backed securities backed by credit card receivables) and the material size ($1.25B) make this a significant capital-raising event. The filing discloses the underwriting agreement, tax opinion, and depositor certification typical of ABS offerings. This is classified as dilutive_issuance as the closest match, though it is technically a debt offering rather than equity; alternatively, this could be other_material as a significant structured finance transaction.","company_name":"CHASE ISSUANCE TRUST","ticker":null,"filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":6888,"accession_number":"0001193125-26-236694","item_number":"8.01","item_title":"Other Events","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Chase Issuance Trust entered into underwriting and terms agreements on May 21, 2026 for the issuance of $1.25 billion in Class A(2026-1) CHASEseries Notes, with closing expected May 28, 2026. While this is a debt issuance rather than equity, the structured finance nature (asset-backed securities backed by credit card receivables) and the material size ($1.25B) make this a significant capital-raising event. The filing discloses the underwriting agreement, tax opinion, and depositor certification typical of ABS offerings. This is classified as dilutive_issuance as the closest match, though it is technically a debt offering rather than equity; alternatively, this could be other_material as a significant structured finance transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:27:32.442353+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6888,"accession_number":"0001193125-26-236694","item_number":"8.01","item_title":"Other Events","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Chase Issuance Trust entered into underwriting and terms agreements on May 21, 2026 for the issuance of $1.25 billion in Class A(2026-1) CHASEseries Notes, with closing expected May 28, 2026. While this is a debt issuance rather than equity, the structured finance nature (asset-backed securities backed by credit card receivables) and the material size ($1.25B) make this a significant capital-raising event. The filing discloses the underwriting agreement, tax opinion, and depositor certification typical of ABS offerings. This is classified as dilutive_issuance as the closest match, though it is technically a debt offering rather than equity; alternatively, this could be other_material as a significant structured finance transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:27:32.442353+00:00","company_name":"CHASE ISSUANCE TRUST","ticker":null,"filing_date":"2026-05-22"}]}