{"filing":{"accession_number":"0001628280-26-048865","cik":"0000039911","ticker":"GAP","company_name":"GAP INC","form":"8-K","filing_date":"2026-07-20","report_date":null,"primary_document":"gap-20260717.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/39911/000162828026048865/gap-20260717.htm"},"events":[{"id":18895,"run_id":16994,"accession_number":"0001628280-26-048865","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.82,"summary":"Gap Inc. entered into Amendment No. 2 to its Fourth Amended and Restated Revolving Credit Agreement on July 17, 2026, extending the maturity of its $2.2 billion asset-based lending facility from July 2027 to July 2031 and modifying key terms including interest rates and covenants.","company_name":"GAP INC","ticker":"GAP","filing_date":"2026-07-20","form":"8-K","submitted_at":null,"items":[{"id":17845,"accession_number":"0001628280-26-048865","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Gap Inc. entered into Amendment No. 2 to its Fourth Amended and Restated Revolving Credit Agreement on July 17, 2026, which extends the maturity of its $2.2 billion asset-based lending facility from July 2027 to July 2031 and modifies key terms including interest rates and covenants. While technically an amendment to an existing facility rather than a new issuance, this represents a material modification of a direct financial obligation that extends the company's debt maturity profile and restructures borrowing terms, which is reportable under Item 1.01 as a material definitive agreement and falls within the debt_issuance category as it involves creation or material amendment of a credit facility.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T10:03:39.892574+00:00","company_name":"","ticker":null,"filing_date":""},{"id":17846,"accession_number":"0001628280-26-048865","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 is the dedicated 8-K item for creation of direct financial obligations, typically debt issuances. The section incorporates Item 1.01 by reference, which commonly covers material agreements or transactions. Without access to Item 1.01 details, the most probable event is a debt issuance or credit facility arrangement, which would be material to investors assessing the registrant's capital structure and financial obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T10:03:39.892574+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17845,"accession_number":"0001628280-26-048865","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Gap Inc. entered into Amendment No. 2 to its Fourth Amended and Restated Revolving Credit Agreement on July 17, 2026, which extends the maturity of its $2.2 billion asset-based lending facility from July 2027 to July 2031 and modifies key terms including interest rates and covenants. While technically an amendment to an existing facility rather than a new issuance, this represents a material modification of a direct financial obligation that extends the company's debt maturity profile and restructures borrowing terms, which is reportable under Item 1.01 as a material definitive agreement and falls within the debt_issuance category as it involves creation or material amendment of a credit facility.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T10:03:39.892574+00:00","company_name":"GAP INC","ticker":"GAP","filing_date":"2026-07-20"},{"id":17846,"accession_number":"0001628280-26-048865","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 is the dedicated 8-K item for creation of direct financial obligations, typically debt issuances. The section incorporates Item 1.01 by reference, which commonly covers material agreements or transactions. Without access to Item 1.01 details, the most probable event is a debt issuance or credit facility arrangement, which would be material to investors assessing the registrant's capital structure and financial obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T10:03:39.892574+00:00","company_name":"GAP INC","ticker":"GAP","filing_date":"2026-07-20"}]}
