{"filing":{"accession_number":"0001193125-26-396048","cik":"0001441236","ticker":"CLW","company_name":"Clearwater Paper Corp","form":"8-K","filing_date":"2026-09-21","report_date":"2026-09-18","primary_document":"d112859d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1441236/000119312526396048/d112859d8k.htm"},"events":[{"id":33850,"run_id":31153,"accession_number":"0001193125-26-396048","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Clearwater Paper entered into a Second Amended and Restated Credit Agreement on September 18, 2026, creating new direct financial obligations of $200 million in revolving credit and $275 million in term loan facilities maturing in September 2031. The new facilities were used to refinance and redeem $275 million of existing 2028 Notes and terminate the prior ABL Credit Agreement, materially extending the company's debt maturity profile.","company_name":"Clearwater Paper Corp","ticker":"CLW","filing_date":"2026-09-21","form":"8-K","submitted_at":null,"items":[{"id":37406,"accession_number":"0001193125-26-396048","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Clearwater Paper entered into a Second Amended and Restated Credit Agreement on September 18, 2026, creating new direct financial obligations: a $200 million revolving loan facility and a $275 million term loan facility. The proceeds were used to refinance and redeem $275 million of existing 2028 Notes and terminate the prior ABL Credit Agreement. This is a material creation of new debt obligations that extends the company's maturity profile to September 2031, fitting the debt_issuance category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T10:54:03.132681+00:00","company_name":"","ticker":null,"filing_date":""},{"id":37407,"accession_number":"0001193125-26-396048","item_number":"1.02","item_title":"Termination of a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses termination of existing debt obligations (4.750% Senior Notes due 2028 and ABL Credit Agreement) and replacement with new financing: a $275 million term loan and $200 million revolving credit facility maturing in 2031. While Item 1.02 formally addresses termination of agreements, the substance is a material refinancing that extends debt maturities and restructures the company's capital obligations. This is best classified as debt_issuance because the principal disclosed action is the creation of new direct financial obligations ($275M term loan + $200M revolver) that replace the old debt structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T10:54:03.132681+00:00","company_name":"","ticker":null,"filing_date":""},{"id":37408,"accession_number":"0001193125-26-396048","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Clearwater Paper entered into an amended and restated credit agreement creating new direct financial obligations: a $275 million term loan facility (fully funded) and a $200 million revolving credit facility. These new borrowings were used to refinance and pay off existing debt obligations, extending the company's debt maturity profile to September 18, 2031. This is a material creation of direct financial obligations under Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T10:54:03.132681+00:00","company_name":"","ticker":null,"filing_date":""},{"id":37409,"accession_number":"0001193125-26-396048","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Clearwater Paper announced a refinancing transaction involving the creation of new direct financial obligations: a $200 million revolving credit facility and a $275 million term loan facility, which replaced existing debt and credit facilities. The new credit agreement matures in five years (September 18, 2031), materially extending the company's debt maturity profile. This is a material capital structure event affecting the registrant's financial obligations and liquidity position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T10:54:03.132681+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":37406,"accession_number":"0001193125-26-396048","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Clearwater Paper entered into a Second Amended and Restated Credit Agreement on September 18, 2026, creating new direct financial obligations: a $200 million revolving loan facility and a $275 million term loan facility. The proceeds were used to refinance and redeem $275 million of existing 2028 Notes and terminate the prior ABL Credit Agreement. This is a material creation of new debt obligations that extends the company's maturity profile to September 2031, fitting the debt_issuance category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T10:54:03.132681+00:00","company_name":"Clearwater Paper Corp","ticker":"CLW","filing_date":"2026-09-21"},{"id":37407,"accession_number":"0001193125-26-396048","item_number":"1.02","item_title":"Termination of a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses termination of existing debt obligations (4.750% Senior Notes due 2028 and ABL Credit Agreement) and replacement with new financing: a $275 million term loan and $200 million revolving credit facility maturing in 2031. While Item 1.02 formally addresses termination of agreements, the substance is a material refinancing that extends debt maturities and restructures the company's capital obligations. This is best classified as debt_issuance because the principal disclosed action is the creation of new direct financial obligations ($275M term loan + $200M revolver) that replace the old debt structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T10:54:03.132681+00:00","company_name":"Clearwater Paper Corp","ticker":"CLW","filing_date":"2026-09-21"},{"id":37408,"accession_number":"0001193125-26-396048","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Clearwater Paper entered into an amended and restated credit agreement creating new direct financial obligations: a $275 million term loan facility (fully funded) and a $200 million revolving credit facility. These new borrowings were used to refinance and pay off existing debt obligations, extending the company's debt maturity profile to September 18, 2031. This is a material creation of direct financial obligations under Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T10:54:03.132681+00:00","company_name":"Clearwater Paper Corp","ticker":"CLW","filing_date":"2026-09-21"},{"id":37409,"accession_number":"0001193125-26-396048","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Clearwater Paper announced a refinancing transaction involving the creation of new direct financial obligations: a $200 million revolving credit facility and a $275 million term loan facility, which replaced existing debt and credit facilities. The new credit agreement matures in five years (September 18, 2031), materially extending the company's debt maturity profile. This is a material capital structure event affecting the registrant's financial obligations and liquidity position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T10:54:03.132681+00:00","company_name":"Clearwater Paper Corp","ticker":"CLW","filing_date":"2026-09-21"}]}