{"filing":{"accession_number":"0001193125-26-316084","cik":"0001332551","ticker":"ACR-PD","company_name":"ACRES Commercial Realty Corp.","form":"8-K","filing_date":"2026-07-24","report_date":"2026-07-21","primary_document":"acr-20260721.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526316084/acr-20260721.htm"},"events":[{"id":20435,"run_id":18394,"accession_number":"0001193125-26-316084","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"summary":"The filing discloses Amendment No. 5 to a Master Repurchase Agreement with JPMorgan Chase, extending the maturity date from July 21, 2026 to July 21, 2028, with a final maturity cap of July 21, 2030. While technically an amendment to an existing debt facility rather than a new issuance, this represents a material modification of a direct financial obligation—extending the repayment term by two years and requiring a $625,000 extension fee. The amendment preserves the underlying repurchase obligation and security interests, making it a material refinancing event affecting the company's debt structure and liquidity profile.","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19795,"accession_number":"0001193125-26-316084","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"The filing discloses Amendment No. 5 to a Master Repurchase Agreement with JPMorgan Chase, extending the maturity date from July 21, 2026 to July 21, 2028, with a final maturity cap of July 21, 2030. While technically an amendment to an existing debt facility rather than a new issuance, this represents a material modification of a direct financial obligation—extending the repayment term by two years and requiring a $625,000 extension fee. The amendment preserves the underlying repurchase obligation and security interests, making it a material refinancing event affecting the company's debt structure and liquidity profile.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:10:21.513560+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":19795,"accession_number":"0001193125-26-316084","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"The filing discloses Amendment No. 5 to a Master Repurchase Agreement with JPMorgan Chase, extending the maturity date from July 21, 2026 to July 21, 2028, with a final maturity cap of July 21, 2030. While technically an amendment to an existing debt facility rather than a new issuance, this represents a material modification of a direct financial obligation—extending the repayment term by two years and requiring a $625,000 extension fee. The amendment preserves the underlying repurchase obligation and security interests, making it a material refinancing event affecting the company's debt structure and liquidity profile.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:10:21.513560+00:00","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-07-24"}]}