{"filing":{"accession_number":"0001654954-26-008399","cik":"0000845982","ticker":"SNNUF","company_name":"SMITH \u0026 NEPHEW PLC","form":"6-K","filing_date":"2026-09-16","report_date":"2026-09-16","primary_document":"a0131v.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/845982/000165495426008399/a0131v.htm"},"events":[{"id":33761,"run_id":31063,"accession_number":"0001654954-26-008399","anchor_item_number":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Smith \u0026 Nephew announced results of a cash tender offer for up to $250 million of its 2.032% Senior Notes due 2030. The company accepted $250 million in principal amount (57.995% scaling factor applied due to oversubscription of $431.8 million tendered). While this is technically a debt reduction/retirement rather than issuance of new debt, it represents a material modification of the company's direct financial obligations—the accepted notes will be canceled and no longer remain outstanding. This is a significant capital structure event affecting the registrant's debt profile and would be material to investors assessing the company's financial position.","company_name":"SMITH \u0026 NEPHEW PLC","ticker":"SNNUF","filing_date":"2026-09-16","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":37285,"accession_number":"0001654954-26-008399","item_number":null,"item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Smith \u0026 Nephew announced results of a cash tender offer for up to $250 million of its 2.032% Senior Notes due 2030. The company accepted $250 million in principal amount (57.995% scaling factor applied due to oversubscription of $431.8 million tendered). While this is technically a debt reduction/retirement rather than issuance of new debt, it represents a material modification of the company's direct financial obligations—the accepted notes will be canceled and no longer remain outstanding. This is a significant capital structure event affecting the registrant's debt profile and would be material to investors assessing the company's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-16T10:39:39.586787+00:00","company_name":"SMITH \u0026 NEPHEW PLC","ticker":"SNNUF","filing_date":"2026-09-16"}]}