{"filing":{"accession_number":"0001452936-26-000037","cik":"0001452936","ticker":null,"company_name":"Pacific Oak Strategic Opportunity REIT, Inc.","form":"8-K","filing_date":"2026-06-10","report_date":null,"primary_document":"pacoaksor-20260605.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1452936/000145293626000037/pacoaksor-20260605.htm"},"events":[{"id":5737,"run_id":5025,"accession_number":"0001452936-26-000037","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Pacific Oak Strategic Opportunity REIT entered into a court-approved debt restructuring arrangement affecting Series B and Series D bonds (totaling approximately NIS 975 million) issued by its BVI subsidiary, along with a related Second Loan funding agreement. This restructuring fundamentally alters the capital structure, maturity, interest rates, security interests, and operational control of the subsidiary.","company_name":"Pacific Oak Strategic Opportunity REIT, Inc.","ticker":null,"filing_date":"2026-06-10","form":"8-K","submitted_at":null,"items":[{"id":5778,"accession_number":"0001452936-26-000037","item_number":"1.01","item_title":"ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The filing discloses entry into a material definitive agreement under Item 1.01: a court-approved debt arrangement restructuring Series B and Series D bonds (totaling approximately NIS 975 million) issued by the BVI subsidiary, plus a related Second Loan funding agreement. While technically a debt restructuring rather than a traditional M\u0026A transaction, the Debt Arrangement fundamentally alters the capital structure, maturity, interest rates, security interests, and operational control of the BVI—triggering Item 1.01 disclosure and meeting the materiality threshold for a reasonable investor assessing the registrant's financial obligations and going-concern status.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T15:46:10.619548+00:00","company_name":"","ticker":null,"filing_date":""},{"id":5779,"accession_number":"0001452936-26-000037","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":"other_material","event_domain":"catchall","is_material":true,"confidence":0.35,"reasoning":"Item 2.03 addresses creation of a direct financial obligation, and the section references incorporation of Item 1.01 content (which typically covers material agreements or acquisitions). However, the provided text contains only forward-looking statements and signature blocks without substantive disclosure of the actual debt arrangement, loan terms, or financial obligation details. The reference to \"Debt Arrangement and Second Loan\" suggests material financing activity, but insufficient detail is provided in this excerpt to confidently classify the specific event type. This appears to be a material financial obligation, but the actual terms and nature require the referenced Item 1.01 content to properly classify.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T15:46:10.619548+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":5778,"accession_number":"0001452936-26-000037","item_number":"1.01","item_title":"ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The filing discloses entry into a material definitive agreement under Item 1.01: a court-approved debt arrangement restructuring Series B and Series D bonds (totaling approximately NIS 975 million) issued by the BVI subsidiary, plus a related Second Loan funding agreement. While technically a debt restructuring rather than a traditional M\u0026A transaction, the Debt Arrangement fundamentally alters the capital structure, maturity, interest rates, security interests, and operational control of the BVI—triggering Item 1.01 disclosure and meeting the materiality threshold for a reasonable investor assessing the registrant's financial obligations and going-concern status.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T15:46:10.619548+00:00","company_name":"Pacific Oak Strategic Opportunity REIT, Inc.","ticker":null,"filing_date":"2026-06-10"},{"id":5779,"accession_number":"0001452936-26-000037","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":"other_material","event_domain":"catchall","is_material":true,"confidence":0.35,"reasoning":"Item 2.03 addresses creation of a direct financial obligation, and the section references incorporation of Item 1.01 content (which typically covers material agreements or acquisitions). However, the provided text contains only forward-looking statements and signature blocks without substantive disclosure of the actual debt arrangement, loan terms, or financial obligation details. The reference to \"Debt Arrangement and Second Loan\" suggests material financing activity, but insufficient detail is provided in this excerpt to confidently classify the specific event type. This appears to be a material financial obligation, but the actual terms and nature require the referenced Item 1.01 content to properly classify.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T15:46:10.619548+00:00","company_name":"Pacific Oak Strategic Opportunity REIT, Inc.","ticker":null,"filing_date":"2026-06-10"}]}