{"filing":{"accession_number":"0001193125-26-406036","cik":"0001488039","ticker":"ATOS","company_name":"ATOSSA THERAPEUTICS, INC.","form":"8-K","filing_date":"2026-09-29","report_date":"2026-09-29","primary_document":"atos-20260929.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1488039/000119312526406036/atos-20260929.htm"},"events":[{"id":35602,"run_id":32799,"accession_number":"0001193125-26-406036","anchor_item_number":"8.01","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.72,"summary":"The board of directors approved a plan to issue contingent value rights (CVRs) stapled to common shares, entitling shareholders to 25% of net proceeds (capped at $50 million) from monetization of Atossa's first qualifying rare pediatric disease priority review voucher. This is a governance decision affecting shareholder rights and capital structure, though it also has financial implications. The event is material because it creates a new contractual right for shareholders tied to potential future value, but it does not fit neatly into specific categories like exec_compensation or dividend_distribution—it is a novel shareholder-value mechanism approved by the board.","company_name":"ATOSSA THERAPEUTICS, INC.","ticker":"ATOS","filing_date":"2026-09-29","form":"8-K","submitted_at":null,"items":[{"id":39708,"accession_number":"0001193125-26-406036","item_number":"8.01","item_title":"Other Events.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.72,"reasoning":"The board of directors approved a plan to issue contingent value rights (CVRs) stapled to common shares, entitling shareholders to 25% of net proceeds (capped at $50 million) from monetization of Atossa's first qualifying rare pediatric disease priority review voucher. This is a governance decision affecting shareholder rights and capital structure, though it also has financial implications. The event is material because it creates a new contractual right for shareholders tied to potential future value, but it does not fit neatly into specific categories like exec_compensation or dividend_distribution—it is a novel shareholder-value mechanism approved by the board.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-29T12:01:45.726516+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39708,"accession_number":"0001193125-26-406036","item_number":"8.01","item_title":"Other Events.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.72,"reasoning":"The board of directors approved a plan to issue contingent value rights (CVRs) stapled to common shares, entitling shareholders to 25% of net proceeds (capped at $50 million) from monetization of Atossa's first qualifying rare pediatric disease priority review voucher. This is a governance decision affecting shareholder rights and capital structure, though it also has financial implications. The event is material because it creates a new contractual right for shareholders tied to potential future value, but it does not fit neatly into specific categories like exec_compensation or dividend_distribution—it is a novel shareholder-value mechanism approved by the board.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-29T12:01:45.726516+00:00","company_name":"ATOSSA THERAPEUTICS, INC.","ticker":"ATOS","filing_date":"2026-09-29"}]}