{"filing":{"accession_number":"0001193125-26-401064","cik":"0001129068","ticker":null,"company_name":"NISSAN AUTO RECEIVABLES Co II LLC","form":"8-K","filing_date":"2026-09-24","report_date":"2026-09-22","primary_document":"d54264d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1129068/000119312526401064/d54264d8k.htm"},"events":[{"id":34907,"run_id":32141,"accession_number":"0001193125-26-401064","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The registrant has filed a prospectus describing the issuance of approximately $1.286 billion in aggregate principal amount of asset-backed notes across seven classes (A-1, A-2a, A-2b, A-3, A-4, B, and C) by Nissan Auto Receivables 2026-B Owner Trust. This constitutes creation of new direct financial obligations through debt issuance, fitting the debt_issuance category. The materiality is clear given the substantial aggregate principal amount and the prospectus filing requirement.","company_name":"NISSAN AUTO RECEIVABLES Co II LLC","ticker":null,"filing_date":"2026-09-24","form":"8-K","submitted_at":null,"items":[{"id":38781,"accession_number":"0001193125-26-401064","item_number":"8.01","item_title":"OTHER EVENTS.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The registrant disclosed the filing of a prospectus describing the issuance of approximately $1.286 billion in aggregate principal amount of asset-backed notes across seven classes (A-1, A-2a, A-2b, A-3, A-4, B, and C). This constitutes creation of direct financial obligations through debt issuance, a material capital event for the trust.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:22:43.699502+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":38781,"accession_number":"0001193125-26-401064","item_number":"8.01","item_title":"OTHER EVENTS.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The registrant disclosed the filing of a prospectus describing the issuance of approximately $1.286 billion in aggregate principal amount of asset-backed notes across seven classes (A-1, A-2a, A-2b, A-3, A-4, B, and C). This constitutes creation of direct financial obligations through debt issuance, a material capital event for the trust.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:22:43.699502+00:00","company_name":"NISSAN AUTO RECEIVABLES Co II LLC","ticker":null,"filing_date":"2026-09-24"}]}