{"filing":{"accession_number":"0001193125-26-401053","cik":"0002153094","ticker":null,"company_name":"Nissan Auto Receivables 2026-B Owner Trust","form":"8-K","filing_date":"2026-09-24","report_date":"2026-09-22","primary_document":"d168080d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2153094/000119312526401053/d168080d8k.htm"},"events":[{"id":34896,"run_id":32131,"accession_number":"0001193125-26-401053","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.9,"summary":"Nissan Auto Receivables 2026-B Owner Trust entered into an Underwriting Agreement for the issuance and sale of asset-backed notes with an aggregate principal balance of $1,285,670,000 across multiple classes (A-1 through C), backed by retail installment sales contracts. The securitization transaction closed with the transfer of receivables and issuance of notes under standard securitization agreements including a Purchase Agreement, Sale and Servicing Agreement, Indenture, and Administration Agreement.","company_name":"Nissan Auto Receivables 2026-B Owner Trust","ticker":null,"filing_date":"2026-09-24","form":"8-K","submitted_at":null,"items":[{"id":38763,"accession_number":"0001193125-26-401053","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":"The filing discloses entry into an Underwriting Agreement for the issuance and sale of notes by Nissan Auto Receivables 2026-B Owner Trust with an aggregate principal balance of $1,285,670,000 across multiple classes (A-1 through C). This is a material creation of a direct financial obligation under Item 1.01, fitting the debt_issuance category as a new debt instrument issuance registered under the Securities Act of 1933.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:17:38.881968+00:00","company_name":"","ticker":null,"filing_date":""},{"id":38764,"accession_number":"0001193125-26-401053","item_number":"8.01","item_title":"OTHER EVENTS","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses the closing of a securitization transaction in which NARC II will transfer retail installment sales contracts (receivables) to the Issuing Entity, which will issue Notes backed by those receivables. The disclosure details multiple agreements including a Purchase Agreement, Sale and Servicing Agreement, Indenture, and Administration Agreement—all standard components of an asset-backed securitization. The issuance of Notes constitutes creation of a new direct financial obligation, fitting the debt_issuance category. This is material to investors as it represents a significant capital-raising and financing event for the trust.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:17:38.881968+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":38763,"accession_number":"0001193125-26-401053","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":"The filing discloses entry into an Underwriting Agreement for the issuance and sale of notes by Nissan Auto Receivables 2026-B Owner Trust with an aggregate principal balance of $1,285,670,000 across multiple classes (A-1 through C). This is a material creation of a direct financial obligation under Item 1.01, fitting the debt_issuance category as a new debt instrument issuance registered under the Securities Act of 1933.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:17:38.881968+00:00","company_name":"Nissan Auto Receivables 2026-B Owner Trust","ticker":null,"filing_date":"2026-09-24"},{"id":38764,"accession_number":"0001193125-26-401053","item_number":"8.01","item_title":"OTHER EVENTS","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses the closing of a securitization transaction in which NARC II will transfer retail installment sales contracts (receivables) to the Issuing Entity, which will issue Notes backed by those receivables. The disclosure details multiple agreements including a Purchase Agreement, Sale and Servicing Agreement, Indenture, and Administration Agreement—all standard components of an asset-backed securitization. The issuance of Notes constitutes creation of a new direct financial obligation, fitting the debt_issuance category. This is material to investors as it represents a significant capital-raising and financing event for the trust.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:17:38.881968+00:00","company_name":"Nissan Auto Receivables 2026-B Owner Trust","ticker":null,"filing_date":"2026-09-24"}]}