{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-231974","form_type":"8-K","ticker":"BLCO","cik":"0001860742","company_name":"Bausch & Lomb Corp","filed_at":"2023-09-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.854823+00:00","generated_at":"2026-06-10T21:50:47.291468+00:00","sec_items":["8.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Bausch + Lomb launches $1.4B notes offering and $500M term loans to finance XIIDRA acquisition","bullets":["$1.4B senior secured notes due 2028 offered via Bausch + Lomb Escrow Corp.; $500M term B loans also planned.","Proceeds to fund acquisition of XIIDRA and other ophthalmology assets, pay fees, and repay existing debt.","Notes offering not conditioned on acquisition close; if not closed by Sept 30, 2024, notes redeemed at principal plus interest.","Purchase price allocation adjusted: prepaid assets reduced $22M, other liabilities cut $12M, goodwill up $10M; no impact on revenue or adjusted EBITDA.","Acquisition expected to close around end of September 2023; term loan facility conditioned on completion."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-231974","json":"https://secwatch.observer/filing/0001193125-23-231974.json","markdown":"https://secwatch.observer/filing/0001193125-23-231974.md","text":"https://secwatch.observer/filing/0001193125-23-231974.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1860742/000119312523231974/0001193125-23-231974-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1860742/000119312523231974/d497585d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T21:50:47.291468+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"}