{"schema_version":"secwatch.filing_event.v1","accession":"0001564590-22-005226","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2022-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:04:06.021363+00:00","generated_at":"2026-06-27T07:53:57.510057+00:00","sec_items":["8.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"ACRES Commercial repurchases $39.8M of 4.50% convertible notes due 2022","bullets":["Repurchased $39.8M aggregate principal of its 4.50% convertible senior notes at par in a private transaction.","Expected earnings charge of ~$574K ($0.06/share) from extinguishment and deferred cost acceleration.","After repurchase, $48.2M aggregate principal of the notes remains outstanding.","Settlement expected within two business days of February 11, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001564590-22-005226","json":"https://secwatch.observer/filing/0001564590-22-005226.json","markdown":"https://secwatch.observer/filing/0001564590-22-005226.md","text":"https://secwatch.observer/filing/0001564590-22-005226.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000156459022005226/0001564590-22-005226-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000156459022005226/acr-8k_20220211.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T07:53:57.510057+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"}