{"filing":{"accession_number":"0001193125-26-306063","cik":"0000922869","ticker":null,"company_name":"CAPITAL ONE MASTER TRUST","form":"8-K","filing_date":"2026-07-16","report_date":null,"primary_document":"d72731d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/922869/000119312526306063/d72731d8k.htm"},"events":[{"id":18378,"run_id":16520,"accession_number":"0001193125-26-306063","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The filing discloses the 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) by the registrant. The disclosure of the Master Trust Transferor Interest and credit risk retention metrics further confirms this is a material debt issuance event under Item 8.01.","company_name":"CAPITAL ONE MASTER TRUST","ticker":null,"filing_date":"2026-07-16","form":"8-K","submitted_at":null,"items":[{"id":17170,"accession_number":"0001193125-26-306063","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses the 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. The disclosure of the Master Trust Transferor Interest amount ($9.7 billion) and compliance with U.S. risk retention rules further confirms this is a material debt issuance event, typical of asset-backed securitization activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-16T19:53:51.595176+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17170,"accession_number":"0001193125-26-306063","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses the 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. The disclosure of the Master Trust Transferor Interest amount ($9.7 billion) and compliance with U.S. risk retention rules further confirms this is a material debt issuance event, typical of asset-backed securitization activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-16T19:53:51.595176+00:00","company_name":"CAPITAL ONE MASTER TRUST","ticker":null,"filing_date":"2026-07-16"}]}