{"schema_version":"secwatch.filing_event.v1","accession":"0000950157-21-001283","form_type":"8-K","ticker":"FDS","cik":"0001013237","company_name":"FACTSET RESEARCH SYSTEMS INC","filed_at":"2021-12-27T23:59:59+00:00","discovered_at":"2026-05-14T18:04:11.080481+00:00","generated_at":"2026-06-27T22:15:13.254954+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"FactSet to acquire CUSIP Global Services from S&P Global for $1.925B cash","bullets":["Purchase price of $1.925B in cash for S&P Global's CUSIP Global Services division.","Estimated tax benefit of ~$200M from step-up in tax basis over 15 years.","CGS generates ~$175M annual revenue with mid- to high-single-digit growth; accretive to FactSet's adjusted EPS and margins in year one.","Subject to regulatory approvals and closing of S&P Global / IHS Markit merger; expected to close in Q1 2022.","FactSet secured up to $2.5B in committed financing, including a $500M revolver."],"urls":{"canonical":"https://secwatch.observer/filing/0000950157-21-001283","json":"https://secwatch.observer/filing/0000950157-21-001283.json","markdown":"https://secwatch.observer/filing/0000950157-21-001283.md","text":"https://secwatch.observer/filing/0000950157-21-001283.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1013237/000095015721001283/0000950157-21-001283-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1013237/000095015721001283/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T22:15:13.254954+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"}