---
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"
generated_at: "2026-06-14T21:59:32.229569+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# BorgWarner files preliminary Form 10 for spin-off of Fuel Systems and Aftermarket as PHINIA Inc.

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000908255-23-000031
- JSON: https://secwatch.observer/filing/0000908255-23-000031.json
- Plain text: https://secwatch.observer/filing/0000908255-23-000031.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.