{"filing":{"accession_number":"0001193125-26-389215","cik":"0001133438","ticker":null,"company_name":"Capital One Auto Receivables LLC","form":"8-K","filing_date":"2026-09-11","report_date":"2026-09-09","primary_document":"d117449d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1133438/000119312526389215/d117449d8k.htm"},"events":[{"id":32900,"run_id":30246,"accession_number":"0001193125-26-389215","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Capital One Auto Receivables LLC entered into an underwriting agreement on September 9, 2026 for the issuance of approximately $1.97 billion in asset-backed notes across multiple classes by Capital One Prime Auto Receivables Trust 2026-1, along with related transaction documents including an Indenture, Purchase Agreement, and Servicing Agreement for the securitization of motor vehicle receivables.","company_name":"Capital One Auto Receivables LLC","ticker":null,"filing_date":"2026-09-11","form":"8-K","submitted_at":null,"items":[{"id":36188,"accession_number":"0001193125-26-389215","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Capital One Prime Auto Receivables Trust 2026-1 entered into an underwriting agreement on September 9, 2026, to issue approximately $1.97 billion in aggregate principal of asset-backed notes across multiple classes (A-1 through D), with publicly registered notes totaling approximately $1.9 billion and retained notes of approximately $128 million. This constitutes a material creation of direct financial obligations through debt issuance, fitting the debt_issuance category under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-11T19:41:41.453032+00:00","company_name":"","ticker":null,"filing_date":""},{"id":36189,"accession_number":"0001193125-26-389215","item_number":"8.01","item_title":"Other Events.","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes the establishment and structuring of a securitization transaction involving the transfer of motor vehicle retail installment sales contracts (receivables) from Capital One Bank to a Delaware statutory trust (the Issuing Entity), with subsequent issuance of publicly registered notes secured by those receivables. The filing documents the key transaction agreements (Purchase Agreement, Sale Agreement, Servicing Agreement, Indenture, etc.) required under Regulation AB Item 1100(f). While this is a material capital markets and operational event for the trust, it does not fit the specific categories of earnings release, M\u0026A activity, debt issuance (the notes are the securitization's output, not a direct obligation of the registrant), or other named types. The event is clearly operational/strategic in nature—the core business activity of the securitization trust—making operational_other the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-11T19:41:41.453032+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":36188,"accession_number":"0001193125-26-389215","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Capital One Prime Auto Receivables Trust 2026-1 entered into an underwriting agreement on September 9, 2026, to issue approximately $1.97 billion in aggregate principal of asset-backed notes across multiple classes (A-1 through D), with publicly registered notes totaling approximately $1.9 billion and retained notes of approximately $128 million. This constitutes a material creation of direct financial obligations through debt issuance, fitting the debt_issuance category under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-11T19:41:41.453032+00:00","company_name":"Capital One Auto Receivables LLC","ticker":null,"filing_date":"2026-09-11"},{"id":36189,"accession_number":"0001193125-26-389215","item_number":"8.01","item_title":"Other Events.","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes the establishment and structuring of a securitization transaction involving the transfer of motor vehicle retail installment sales contracts (receivables) from Capital One Bank to a Delaware statutory trust (the Issuing Entity), with subsequent issuance of publicly registered notes secured by those receivables. The filing documents the key transaction agreements (Purchase Agreement, Sale Agreement, Servicing Agreement, Indenture, etc.) required under Regulation AB Item 1100(f). While this is a material capital markets and operational event for the trust, it does not fit the specific categories of earnings release, M\u0026A activity, debt issuance (the notes are the securitization's output, not a direct obligation of the registrant), or other named types. The event is clearly operational/strategic in nature—the core business activity of the securitization trust—making operational_other the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-11T19:41:41.453032+00:00","company_name":"Capital One Auto Receivables LLC","ticker":null,"filing_date":"2026-09-11"}]}
