{"schema_version":"secwatch.filing_event.v1","accession":"0001467373-24-000157","form_type":"8-K","ticker":"ACN","cik":"0001467373","company_name":"Accenture plc","filed_at":"2024-05-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.542118+00:00","generated_at":"2026-06-01T15:17:54.045026+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Accenture enters $5.5B credit facility, replacing $3.0B facility; CP program increased to $5.5B","bullets":["New $5.5B senior unsecured revolving credit facility replaces prior $3.0B facility (maturity April 2026).","Five-year term from May 14, 2024; available in USD and other currencies.","Interest based on SOFR plus margin tied to credit ratings (AA-/Aa3 to A/A2).","Commercial paper program increased to $5.5B to match the facility size.","Accenture plc guaranteed; JPMorgan Chase Bank, N.A. as administrative agent."],"urls":{"canonical":"https://secwatch.observer/filing/0001467373-24-000157","json":"https://secwatch.observer/filing/0001467373-24-000157.json","markdown":"https://secwatch.observer/filing/0001467373-24-000157.md","text":"https://secwatch.observer/filing/0001467373-24-000157.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1467373/000146737324000157/0001467373-24-000157-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1467373/000146737324000157/acn-20240514.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T15:17:54.045026+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":"6de23af3ea46769dec7ad6adeb224d0592ae34fd","claim":"Accenture plc incurred revolving credit of $5.5 billion senior unsecured revolving credit facility with JPMorgan Chase Bank, N.A., as administrative agent at based on SOFR or a base rate, plus an applicable margin maturing five years from the date of the Credit Agreement.","evidence_excerpt":"On May 14, 2024, Accenture plc (“Accenture”), as guarantor, and certain of Accenture’s subsidiaries, as borrowers (the “Borrowers”), entered into a credit agreement (the “Credit Agreement”) with JPMorgan Chase Bank, N.A., as administrative agent (the “Agent”), and the lenders named therein (the “Lenders”). The Credit Agreement provides for a $5.5 billion senior unsecured revolving credit facility with a term of five years from the date of the Credit Agreement","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467373/000146737324000157/0001467373-24-000157-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"revolving credit"},{"label":"Principal","value":"$5.5 billion senior unsecured revolving credit facility"},{"label":"Counterparty","value":"JPMorgan Chase Bank, N.A., as administrative agent"},{"label":"Rate","value":"based on SOFR or a base rate, plus an applicable margin"},{"label":"Maturity","value":"five years from the date of the Credit Agreement"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}