{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-115896","form_type":"8-K","ticker":null,"cik":"0002027537","company_name":"Goldman Sachs Real Estate Finance Trust Inc","filed_at":"2026-03-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.033166+00:00","generated_at":"2026-05-15T09:43:36.576445+00:00","sec_items":["2.03"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Goldman Sachs REIT subsidiary enters $500M repo facility with Santander","bullets":["Facility allows Seller to finance mortgage loans and senior participation interests up to $500M.","Advances bear interest at Term SOFR plus spread, with initial maturity March 13, 2029.","Seller may request one-year extensions at Santander's discretion; a wind-down period is available.","Company guarantees up to 25% of outstanding purchase price; full recourse applies upon bad-boy events."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-115896","json":"https://secwatch.observer/filing/0001193125-26-115896.json","markdown":"https://secwatch.observer/filing/0001193125-26-115896.md","text":"https://secwatch.observer/filing/0001193125-26-115896.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/d125854d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:43:36.576445+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":[{"claim_id":"237441ba13447fb3f8ed77f1abdf5869609e5127","claim":"Goldman Sachs Real Estate Finance Trust Inc incurred credit facility of up to $500 million with Banco Santander, S.A., New York Branch at Term Secured Overnight Financing Rate (“SOFR”) for a one-month period plus a spr maturing March 13, 2029.","evidence_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","confidence":0.9},{"claim_id":"3d595afae5f93afdfc6fec4183f019e1620fa0a0","claim":"Goldman Sachs Real Estate Finance Trust Inc incurred guarantee of 25% of the outstanding purchase price, accrued interest, fees, and other amounts with Banco Santander, S.A., New York Branch.","evidence_excerpt":"et LLC (“Seller”), an indirect, wholly-owned subsidiary of Goldman Sachs Real Estate Finance Trust Inc (the “Company”), entered into an Uncommitted Master Repurchase Agreement (together with the related transaction documents, the “Repurchase Agreement”), with Banco Santander, S.A., New York Branch (“Santander”), as a buyer (in such capacity, “Buyer”), to finance the acquisition and origination by Seller of mortgage loans (including mortgage loans combined with mezzanine loans) and senior participation interests satisfying certain conditions set forth in the Repurchase Agreement.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001993004-26-000044","ticker":"NWE","company_name":"NorthWestern Energy Group, Inc.","filed_at":"2026-06-02T11:22:44+00:00","headline":"NorthWestern Energy subsidiary enters $225M secured term loan, repays revolver","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001993004-26-000044","json":"https://secwatch.observer/filing/0001993004-26-000044.json","markdown":"https://secwatch.observer/filing/0001993004-26-000044.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1993004/000199300426000044/0001993004-26-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1993004/000199300426000044/nwe-20260527.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","comparable_excerpt":"NW Corp's obligations under the Term Loan are secured by a $225 million first mortgage bond","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1993004/000199300426000044/0001993004-26-000044-index.htm"}},{"accession":"0001493152-26-026654","ticker":"SOUL","company_name":"Soulpower Acquisition Corp.","filed_at":"2026-06-01T21:00:32+00:00","headline":"SPAC Soulpower Acquisition issues up to $2.5M promissory note to sponsor affiliate for working capital","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-026654","json":"https://secwatch.observer/filing/0001493152-26-026654.json","markdown":"https://secwatch.observer/filing/0001493152-26-026654.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/form8-k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","comparable_excerpt":"On May 29, 2026, Soulpower Acquisition Corporation (the \"Company\") issued an unsecured promissory note in the principal amount of up to $2,500,000 (the \"B Note\") to Soulpower Management LLC (the \"Lender\").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-index.htm"}},{"accession":"0001140361-26-023577","ticker":"TCPC","company_name":"BlackRock TCP Capital Corp.","filed_at":"2026-06-01T20:50:02+00:00","headline":"BlackRock TCP Capital closes $535.8M CLO securitization, repays existing debt facilities","event_type":"debt","sec_items":["1.01","1.02","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-023577","json":"https://secwatch.observer/filing/0001140361-26-023577.json","markdown":"https://secwatch.observer/filing/0001140361-26-023577.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/ef20075169_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","comparable_excerpt":"Item 1.01. Entry into a Material Definitive Agreement. On May 27, 2026 (the \" Closing Date \"), BlackRock TCP Capital Corp. (the \" Company \"), through its subsidiary, completed a $535,780,000 securitization of certain loans held by a subsidiary of the Company (the \" CLO Transaction \"). On the Closing Date and in connection with the CLO Transaction, BlackRock DLF 2026-C","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm"}},{"accession":"0000785161-26-000161","ticker":"EHC","company_name":"Encompass Health Corp","filed_at":"2026-06-01T20:26:16+00:00","headline":"Encompass Health issues $500M 5.875% notes due 2034; to redeem $400M of 4.500% notes due 2028","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000785161-26-000161","json":"https://secwatch.observer/filing/0000785161-26-000161.json","markdown":"https://secwatch.observer/filing/0000785161-26-000161.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/0000785161-26-000161-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/ehc-20260529.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","comparable_excerpt":"On May 29, 2026, Encompass Health Corporation (the “Company”) completed the issuance and sale of $500 million in aggregate principal amount of its 5.875% Senior Notes due 2034 (the “Notes”), along with the related guarantees of the Notes by certain of the Company’s subsidiaries (the “Guarantees”), in a private offering.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/0000785161-26-000161-index.htm"}},{"accession":"0001079973-26-000624","ticker":"LCTC","company_name":"Lifeloc Technologies, Inc","filed_at":"2026-05-08T23:59:59+00:00","headline":"Lifeloc Technologies enters $500K promissory note with CFO/Chairman for SpinDetect development","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000624","json":"https://secwatch.observer/filing/0001079973-26-000624.json","markdown":"https://secwatch.observer/filing/0001079973-26-000624.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/0001079973-26-000624-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/lctc_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","comparable_excerpt":"On May 4, 2026, Lifeloc Technologies, Inc. (the “Company”) entered into a loan transaction with Vern Kornelsen, the Company’s Chief Financial Officer and Chairman of the Board. The transaction consists of a Promissory Note dated May 1, 2026 (the “Note”) in the principal amount of $500,000.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/0001079973-26-000624-index.htm"}},{"accession":"0001193125-26-214205","ticker":"PGIM","company_name":"PGIM Private Credit Fund","filed_at":"2026-05-08T23:59:59+00:00","headline":"PGIM Private Credit Fund enters $100M credit facility with $500M accordion option","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-214205","json":"https://secwatch.observer/filing/0001193125-26-214205.json","markdown":"https://secwatch.observer/filing/0001193125-26-214205.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/ck0001923622-20260505.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","comparable_excerpt":"Repo Rate Average; and for Australian‐dollar advances, Bank Bill Swap Rate), in each case subject to a 0.25% floor. The initial facility amount of the Credit Facility is $100 million, with an accordion feature that permits increases, with the consent of the facility agent and the lenders, up to an aggregate commitment of $500 million. The Credit Facility has","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm"}},{"accession":"0001335258-26-000023","ticker":"LYV","company_name":"Live Nation Entertainment, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Live Nation VenueCo closes €610M secured notes issuance backed by 4 venues","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001335258-26-000023","json":"https://secwatch.observer/filing/0001335258-26-000023.json","markdown":"https://secwatch.observer/filing/0001335258-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/0001335258-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/lyv-20260508.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","comparable_excerpt":"On May 8, 2026, Live Nation VenueCo, LLC (“VenueCo”), a bankruptcy-remote, special purpose vehicle owned by certain bankruptcy-remote, special purpose entities (the “Participants”), which are indirect subsidiaries of Live Nation Entertainment, Inc. (the “Company”), closed its previously announced issuance of €610 million aggregate principal amount of fixed rate senior secured notes (the “Notes”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/0001335258-26-000023-index.htm"}},{"accession":"0001342916-26-000028","ticker":"HNOI","company_name":"HNO International, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"HNO International issues $67,500 convertible note and warrant to Monroe Street Capital","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001342916-26-000028","json":"https://secwatch.observer/filing/0001342916-26-000028.json","markdown":"https://secwatch.observer/filing/0001342916-26-000028.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/hnoi8k5526.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm","comparable_excerpt":"On May 5, 2026, HNO International, Inc. (the \"Company\") entered into a Securities Purchase Agreement (the \"MSC Purchase Agreement\") with Monroe Street Capital Partners, LP, a Delaware limited partnership (the \"MSC Buyer\"), pursuant to which the Company issued to the MSC Buyer a Convertible Promissory Note in the principal amount of $67,500","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}