{"schema_version":"secwatch.filing_event.v1","accession":"0000908255-23-000031","form_type":"8-K","ticker":"BWA","cik":"0000908255","company_name":"BORGWARNER INC","filed_at":"2023-05-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.745855+00:00","generated_at":"2026-06-14T21:59:32.229569+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BorgWarner files preliminary Form 10 for spin-off of Fuel Systems and Aftermarket as PHINIA Inc.","bullets":["Preliminary Registration Statement filed by PHINIA Inc. with SEC for separation of BorgWarner's Fuel Systems and Aftermarket Segments.","Form 10 includes historical financials and strategic information for PHINIA as standalone company.","Separation subject to conditions: Board final approval, tax opinion from EY, Form 10 effectiveness.","PHINIA Inc. will be the new publicly traded entity; filing subject to change before SEC declares effective."],"urls":{"canonical":"https://secwatch.observer/filing/0000908255-23-000031","json":"https://secwatch.observer/filing/0000908255-23-000031.json","markdown":"https://secwatch.observer/filing/0000908255-23-000031.md","text":"https://secwatch.observer/filing/0000908255-23-000031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/908255/000090825523000031/0000908255-23-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/908255/000090825523000031/bwa-20230518.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T21:59:32.229569+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}