---
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"
generated_at: "2026-06-06T10:18:22.854661+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# IBM subsidiary IIC issues $5.5B in notes across seven tranches, guaranteed by IBM

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: debt
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 1.01, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-010040
- JSON: https://secwatch.observer/filing/0001104659-24-010040.json
- Plain text: https://secwatch.observer/filing/0001104659-24-010040.txt

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