{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-010040","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2024-02-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.640376+00:00","generated_at":"2026-06-06T10:18:22.854661+00:00","sec_items":["1.01","8.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"IBM subsidiary IIC issues $5.5B in notes across seven tranches, guaranteed by IBM","bullets":["IBM International Capital Pte. Ltd. issued $5.5B aggregate principal of notes; fully guaranteed by IBM.","Tranches include 4.700% due 2026 ($600M), 4.600% due 2027 ($500M), 4.600% due 2029 ($500M), 4.750% due 2031 ($500M), 4.900% due 2034 ($1B), 5.250% due 2044 ($1B), and 5.300% due 2054 ($1.4B).","Underwriters: Merrill Lynch, Citigroup, Goldman Sachs, J.P. Morgan, and HSBC Singapore branch.","Closing expected Feb 5, 2024; indenture with Bank of New York Mellon as trustee.","IBM can at its option assume IIC's obligations under the notes without holder consent."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-010040","json":"https://secwatch.observer/filing/0001104659-24-010040.json","markdown":"https://secwatch.observer/filing/0001104659-24-010040.md","text":"https://secwatch.observer/filing/0001104659-24-010040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000110465924010040/0001104659-24-010040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000110465924010040/tm243984d7_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T10:18:22.854661+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"}