{"filing":{"accession_number":"0001193125-26-318147","cik":"0000886982","ticker":"GS-PD","company_name":"GOLDMAN SACHS GROUP INC","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-23","primary_document":"d113214d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/886982/000119312526318147/d113214d8k.htm"},"events":[{"id":20723,"run_id":18649,"accession_number":"0001193125-26-318147","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"Goldman Sachs issued Series AA Preferred Stock and filed a Certificate of Designations establishing its terms. The issuance materially restricts common shareholders' rights, as the company cannot declare or pay dividends on, or repurchase, common stock if it fails to pay dividends on the preferred stock.","company_name":"GOLDMAN SACHS GROUP INC","ticker":"GS-PD","filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20173,"accession_number":"0001193125-26-318147","item_number":"3.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes a material modification to the rights of common shareholders arising from the issuance of Series AA Preferred Stock. The registrant's ability to declare or pay dividends on, or repurchase, common stock will be restricted if it fails to pay dividends on the preferred stock. While this is a governance/capital structure matter tied to a preferred stock issuance, it is not a specific named event type (not a dividend declaration, not a debt issuance, not M\u0026A). The restriction on common shareholder rights is material to investors but falls under governance-related structural changes rather than a more specific category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:28:52.588426+00:00","company_name":"","ticker":null,"filing_date":""},{"id":20174,"accession_number":"0001193125-26-318147","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"This disclosure concerns the filing of a Certificate of Designations establishing terms for a new series of preferred stock (Series AA Preferred Stock). While the issuance of preferred stock itself is a capital event, the Item 5.03 filing focuses on the amendment to the Certificate of Incorporation—a governance/structural matter—rather than the capital-raising activity itself. The preferred stock issuance is being conducted under a separate S-3 registration statement. The amendment is routine corporate governance documentation establishing the rights and preferences of a new security class.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:28:52.588426+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20173,"accession_number":"0001193125-26-318147","item_number":"3.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes a material modification to the rights of common shareholders arising from the issuance of Series AA Preferred Stock. The registrant's ability to declare or pay dividends on, or repurchase, common stock will be restricted if it fails to pay dividends on the preferred stock. While this is a governance/capital structure matter tied to a preferred stock issuance, it is not a specific named event type (not a dividend declaration, not a debt issuance, not M\u0026A). The restriction on common shareholder rights is material to investors but falls under governance-related structural changes rather than a more specific category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:28:52.588426+00:00","company_name":"GOLDMAN SACHS GROUP INC","ticker":"GS-PD","filing_date":"2026-07-27"},{"id":20174,"accession_number":"0001193125-26-318147","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"This disclosure concerns the filing of a Certificate of Designations establishing terms for a new series of preferred stock (Series AA Preferred Stock). While the issuance of preferred stock itself is a capital event, the Item 5.03 filing focuses on the amendment to the Certificate of Incorporation—a governance/structural matter—rather than the capital-raising activity itself. The preferred stock issuance is being conducted under a separate S-3 registration statement. The amendment is routine corporate governance documentation establishing the rights and preferences of a new security class.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:28:52.588426+00:00","company_name":"GOLDMAN SACHS GROUP INC","ticker":"GS-PD","filing_date":"2026-07-27"}]}