{"filing":{"accession_number":"0001654954-26-008168","cik":"0000845982","ticker":"SNNUF","company_name":"SMITH \u0026 NEPHEW PLC","form":"6-K","filing_date":"2026-09-08","report_date":"2026-09-08","primary_document":"a8870t.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/845982/000165495426008168/a8870t.htm"},"events":[{"id":31856,"run_id":29254,"accession_number":"0001654954-26-008168","anchor_item_number":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Smith \u0026 Nephew announces a cash tender offer to repurchase up to $250 million of its outstanding 2.032% Senior Notes due 2030, coupled with a concurrent offering of new senior notes due 2036. This is a material debt management transaction involving the creation of new direct financial obligations (the New Notes) and refinancing of existing debt, which would affect a reasonable investor's assessment of the company's capital structure and financial position.","company_name":"SMITH \u0026 NEPHEW PLC","ticker":"SNNUF","filing_date":"2026-09-08","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":34879,"accession_number":"0001654954-26-008168","item_number":null,"item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Smith \u0026 Nephew announces a cash tender offer to repurchase up to $250 million of its outstanding 2.032% Senior Notes due 2030, coupled with a concurrent offering of new senior notes due 2036. This is a material debt management transaction involving the creation of new direct financial obligations (the New Notes) and refinancing of existing debt, which would affect a reasonable investor's assessment of the company's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-08T12:50:38.147582+00:00","company_name":"SMITH \u0026 NEPHEW PLC","ticker":"SNNUF","filing_date":"2026-09-08"}]}