{"schema_version":"secwatch.filing_event.v1","accession":"0001274494-24-000042","form_type":"8-K","ticker":"FSLR","cik":"0001274494","company_name":"FIRST SOLAR, INC.","filed_at":"2024-12-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.943200+00:00","generated_at":"2026-05-29T03:52:43.723583+00:00","sec_items":["1.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"First Solar sells up to $870M in Section 45X tax credits to Visa for $616M fixed plus variable tranche","bullets":["Fixed tranche: $645M tax credits sold for $615.975M, representing 4.5% discount.","Variable tranche: up to $225M additional tax credits at $0.955/dollar, payment due Feb 28, 2025.","First payment of $400M received Dec 6, 2024; second payment of $215.975M due Dec 30, 2024.","Tax credits generated from production at three specified facilities (Ohio and Alabama) in 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001274494-24-000042","json":"https://secwatch.observer/filing/0001274494-24-000042.json","markdown":"https://secwatch.observer/filing/0001274494-24-000042.md","text":"https://secwatch.observer/filing/0001274494-24-000042.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1274494/000127449424000042/0001274494-24-000042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1274494/000127449424000042/fslr-20241206.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T03:52:43.723583+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"}