{"filing":{"accession_number":"0001193125-26-302063","cik":"0000922869","ticker":null,"company_name":"CAPITAL ONE MASTER TRUST","form":"8-K","filing_date":"2026-07-13","report_date":null,"primary_document":"d113070d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/922869/000119312526302063/d113070d8k.htm"},"events":[{"id":17616,"run_id":15784,"accession_number":"0001193125-26-302063","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The filing discloses the expected issuance of Class A(2026-1) Notes and Class A(2026-2) Notes by Capital One Multi-asset Execution Trust on July 16, 2026. This represents the creation of new direct financial obligations (debt securities), which falls squarely within debt_issuance. The materiality is high given the structured finance context and the explicit disclosure of multiple note classes.","company_name":"CAPITAL ONE MASTER TRUST","ticker":null,"filing_date":"2026-07-13","form":"8-K","submitted_at":null,"items":[{"id":16157,"accession_number":"0001193125-26-302063","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the expected issuance of Class A(2026-1) Notes and Class A(2026-2) Notes on July 16, 2026. This represents the creation of new direct financial obligations (debt securities) by the Capital One Multi-asset Execution Trust, which is a material event affecting the registrant's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-13T20:28:37.783575+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":16157,"accession_number":"0001193125-26-302063","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the expected issuance of Class A(2026-1) Notes and Class A(2026-2) Notes on July 16, 2026. This represents the creation of new direct financial obligations (debt securities) by the Capital One Multi-asset Execution Trust, which is a material event affecting the registrant's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-13T20:28:37.783575+00:00","company_name":"CAPITAL ONE MASTER TRUST","ticker":null,"filing_date":"2026-07-13"}]}