{"schema_version":"secwatch.filing_event.v1","accession":"0001274494-25-000047","form_type":"8-K","ticker":"FSLR","cik":"0001274494","company_name":"FIRST SOLAR, INC.","filed_at":"2025-07-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.562618+00:00","generated_at":"2026-05-17T22:51:10.730180+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"First Solar sells up to $391M of Section 45X tax credits to financial institution","bullets":["Enters tax credit transfer agreement to sell up to $391M of Section 45X credits for up to $372.755M.","Purchase price payable in three installments; first on July 28, 2025, remaining two expected in Q4 2025.","Tax credits arise from 2025 US production of module components and sale to third parties.","Counterparty is a leading financial institution; agreement contains standard conditions, covenants, and indemnification."],"urls":{"canonical":"https://secwatch.observer/filing/0001274494-25-000047","json":"https://secwatch.observer/filing/0001274494-25-000047.json","markdown":"https://secwatch.observer/filing/0001274494-25-000047.md","text":"https://secwatch.observer/filing/0001274494-25-000047.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1274494/000127449425000047/0001274494-25-000047-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1274494/000127449425000047/fslr-20250728.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T22:51:10.730180+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"}