{"schema_version":"secwatch.filing_event.v1","accession":"0001564590-21-045285","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2021-08-20T23:59:59+00:00","discovered_at":"2026-05-14T18:04:17.740259+00:00","generated_at":"2026-06-29T08:36:05.267605+00:00","sec_items":["9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ACRES Commercial Realty redeems $50M 12% notes due 2027; incurs $8M charge","bullets":["Paid $55.3M to Oaktree and MassMutual to redeem all $50M principal of 12% senior unsecured notes due 2027.","Redemption includes $5.0M make-whole amount reduced by $3.2M; total charge to earnings $8.0M ($0.82/share).","Charge comprises $7.8M extinguishment cost and $218K accelerated deferred debt issuance costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001564590-21-045285","json":"https://secwatch.observer/filing/0001564590-21-045285.json","markdown":"https://secwatch.observer/filing/0001564590-21-045285.md","text":"https://secwatch.observer/filing/0001564590-21-045285.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000156459021045285/0001564590-21-045285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000156459021045285/acr-8k_20210818.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-29T08:36:05.267605+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"}