{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-020316","form_type":"8-K","ticker":"FDUS","cik":"0001513363","company_name":"FIDUS INVESTMENT Corp","filed_at":"2023-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.332400+00:00","generated_at":"2026-06-20T05:20:53.858701+00:00","sec_items":["7.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Fidus announces deemed distribution of $1.65/share and 2022 dividend tax breakdown","bullets":["Deemed distribution of $1.65/share ($40.8M total) to holders of record Dec 31, 2022; no cash paid.","Company pays 21% tax ($0.3465/share) on retained gains; shareholders receive tax credit.","Total 2022 cash dividends $2.00/share: 40.64% long-term cap gains, 55.65% ordinary, 3.71% qualified.","Shareholders increase tax basis by $1.3035/share (deemed distribution net of tax paid).","Retained capital to be reinvested in income-producing debt assets to boost future NII."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-020316","json":"https://secwatch.observer/filing/0001193125-23-020316.json","markdown":"https://secwatch.observer/filing/0001193125-23-020316.md","text":"https://secwatch.observer/filing/0001193125-23-020316.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1513363/000119312523020316/0001193125-23-020316-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1513363/000119312523020316/d427139d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T05:20:53.858701+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"}