{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-21-270013","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2021-09-10T23:59:59+00:00","discovered_at":"2026-05-14T18:04:17.741007+00:00","generated_at":"2026-06-29T04:28:16.294535+00:00","sec_items":["8.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"ACRES repurchases $4M of 4.5% convertible notes; total $55.7M bought back","bullets":["Repurchased $4.0M aggregate principal of 4.5% convertible notes due 2022 at par in private transaction.","Combined with prior $51.7M repurchases, total $55.7M repurchased; $88.0M principal remains outstanding.","Anticipated $1.5M charge to earnings ($0.16/share) from extinguishment ($1.2M) and deferred cost acceleration ($0.3M).","Charge includes $1.2M debt extinguishment charge and $304K interest expense from accelerated deferred issuance costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-21-270013","json":"https://secwatch.observer/filing/0001193125-21-270013.json","markdown":"https://secwatch.observer/filing/0001193125-21-270013.md","text":"https://secwatch.observer/filing/0001193125-21-270013.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000119312521270013/0001193125-21-270013-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000119312521270013/d123186d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-29T04:28:16.294535+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"}