{"schema_version":"secwatch.filing_event.v1","accession":"0001467373-26-000019","form_type":"8-K","ticker":"ACN","cik":"0001467373","company_name":"Accenture plc","filed_at":"2026-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.320739+00:00","generated_at":"2026-05-15T04:11:27.575996+00:00","sec_items":["1.01","1.02","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Accenture replaces $5.5B revolver with $8.1B in new credit facilities","bullets":["New $5.925B five-year and $2.175B 364-day senior unsecured revolving credit facilities entered on April 22, 2026.","Prior $5.5B facility terminated; commercial paper program increased to $8.1B.","Facilities available in USD and other currencies; interest based on SOFR plus margin tied to credit ratings.","Proceeds for general corporate purposes and to backstop commercial paper issuances.","Credit agreements contain customary covenants, including minimum interest coverage ratio."],"urls":{"canonical":"https://secwatch.observer/filing/0001467373-26-000019","json":"https://secwatch.observer/filing/0001467373-26-000019.json","markdown":"https://secwatch.observer/filing/0001467373-26-000019.md","text":"https://secwatch.observer/filing/0001467373-26-000019.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1467373/000146737326000019/0001467373-26-000019-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1467373/000146737326000019/acn-20260422.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:11:27.575996+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":"5dac7b0e61dc751b2186f1c30d796d2090893994","claim":"Accenture plc entered into 364-Day Credit Agreement with Bank of America, N.A. (as administrative agent) and the lenders named therein valued at $2.175 billion (effective 2026-04-22).","evidence_excerpt":"On April 22, 2026, Accenture plc (“Accenture”), as guarantor, and certain of Accenture’s subsidiaries, as borrowers (the “Borrowers”), entered into (i) a credit agreement (the “Five-Year Credit Agreement”) with Bank of America, N.A., as administrative agent (the “Agent”), and the lenders named therein (the “Lenders”), which provides for a $5.925 billion senior unsecured revolving credit facility with a term of five years from the date of the Five-Year Credit Agreement and (ii) a 364-day credit agreement (the “364-Day Credit Agreement” and, together with the Five-Year Credit Agreement, the “Credit Agreements”) with the Agent and the Lenders named therein, which provides for a $2.175 billion senior unsecured revolving credit facility with a term of 364-days from the date of the 364-Day Credit Agreement.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467373/000146737326000019/0001467373-26-000019-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"Bank of America, N.A. (as administrative agent) and the lenders named therein"},{"label":"Value","value":"$2.175 billion"},{"label":"Effective","value":"2026-04-22"}],"fact_type":"material_agreement"},{"claim_id":"c91f024d22e5ec45e9ab3830c371e6f2498da7f7","claim":"Accenture plc terminated Prior $5.5 billion senior unsecured revolving credit facility with various lenders valued at $5.5 billion (effective 2026-04-22).","evidence_excerpt":"The Credit Agreements replace Accenture’s prior $5.5 billion senior unsecured revolving credit facility, which was terminated on April 22, 2026.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467373/000146737326000019/0001467373-26-000019-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"termination"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"various lenders"},{"label":"Value","value":"$5.5 billion"},{"label":"Effective","value":"2026-04-22"}],"fact_type":"material_agreement"},{"claim_id":"f10ecb76ce6fd6735e4fd8733f20f6fe245521aa","claim":"Accenture plc entered into Five-Year Credit Agreement with Bank of America, N.A. (as administrative agent) and the lenders named therein valued at $5.925 billion (effective 2026-04-22).","evidence_excerpt":"On April 22, 2026, Accenture plc (“Accenture”), as guarantor, and certain of Accenture’s subsidiaries, as borrowers (the “Borrowers”), entered into (i) a credit agreement (the “Five-Year Credit Agreement”) with Bank of America, N.A., as administrative agent (the “Agent”), and the lenders named therein (the “Lenders”), which provides for a $5.925 billion senior unsecured revolving credit facility with a term of five years from the date of the Five-Year Credit Agreement and (ii) a 364-day credit agreement (the “364-Day Credit Agreement” and, together with the Five-Year Credit Agreement, the “Credit Agreements”) with the Agent and the Lenders named therein, which provides for a $2.175 billion senior unsecured revolving credit facility with a term of 364-days from the date of the 364-Day Credit Agreement.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467373/000146737326000019/0001467373-26-000019-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"Bank of America, N.A. (as administrative agent) and the lenders named therein"},{"label":"Value","value":"$5.925 billion"},{"label":"Effective","value":"2026-04-22"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}