{"filing":{"accession_number":"0001193125-26-389847","cik":"0001534504","ticker":"PBF","company_name":"PBF Energy Inc.","form":"8-K","filing_date":"2026-09-14","report_date":"2026-09-14","primary_document":"d179978d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1534504/000119312526389847/d179978d8k.htm"},"events":[{"id":33122,"run_id":30448,"accession_number":"0001193125-26-389847","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"PBF Energy announced a private offering of $500 million in aggregate principal amount of senior unsecured exchangeable notes due January 15, 2032, with proceeds intended to repay outstanding 7.875% Senior Unsecured Notes due 2030. The offering includes specified interest structure and exchange rights, constituting a material creation of a new direct financial obligation.","company_name":"PBF Energy Inc.","ticker":"PBF","filing_date":"2026-09-14","form":"8-K","submitted_at":null,"items":[{"id":36475,"accession_number":"0001193125-26-389847","item_number":"7.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The primary disclosure in Item 7.01 and Exhibit 99.2 is PBF Energy's announcement of its intention to offer $500 million in aggregate principal amount of exchangeable notes due 2032 in a private offering. This constitutes creation of a new direct financial obligation. While the filing also mentions the Air Products Asset Purchase (which involved a $342.2 million promissory note) and revolving credit facility renewal discussions, the central focus of the 8-K and press release is the proposed $500 million exchangeable notes offering, making debt_issuance the most salient classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T11:40:44.695818+00:00","company_name":"","ticker":null,"filing_date":""},{"id":36476,"accession_number":"0001193125-26-389847","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses PBF Holding's commencement of a private offering of $500 million in senior unsecured exchangeable notes due 2032, with net proceeds intended to fund redemption of existing 7.875% Senior Unsecured Notes due 2030. This is a material creation of a new direct financial obligation (debt issuance) that will refinance existing debt, disclosed under Item 8.01 with supporting press release (Exhibit 99.2).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T11:40:44.695818+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":36475,"accession_number":"0001193125-26-389847","item_number":"7.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The primary disclosure in Item 7.01 and Exhibit 99.2 is PBF Energy's announcement of its intention to offer $500 million in aggregate principal amount of exchangeable notes due 2032 in a private offering. This constitutes creation of a new direct financial obligation. While the filing also mentions the Air Products Asset Purchase (which involved a $342.2 million promissory note) and revolving credit facility renewal discussions, the central focus of the 8-K and press release is the proposed $500 million exchangeable notes offering, making debt_issuance the most salient classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T11:40:44.695818+00:00","company_name":"PBF Energy Inc.","ticker":"PBF","filing_date":"2026-09-14"},{"id":36476,"accession_number":"0001193125-26-389847","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses PBF Holding's commencement of a private offering of $500 million in senior unsecured exchangeable notes due 2032, with net proceeds intended to fund redemption of existing 7.875% Senior Unsecured Notes due 2030. This is a material creation of a new direct financial obligation (debt issuance) that will refinance existing debt, disclosed under Item 8.01 with supporting press release (Exhibit 99.2).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T11:40:44.695818+00:00","company_name":"PBF Energy Inc.","ticker":"PBF","filing_date":"2026-09-14"}]}