{"transactions":[{"id":692918,"issuer":{"id":6763,"kind":"organization","name":"ACRES Commercial Realty Corp.","symbol":"ACR"},"owners":[{"id":25390,"kind":"person","name":"Jesberger Jaclyn","position":1,"cik":"0001820329","reported_name":"Jesberger Jaclyn","relationship":{"director":false,"officer":true,"ten_percent_owner":false,"other":false,"officer_title":"SVP. CLO & Secretary"}}],"security":"Common Stock","published_at":"2026-08-07T20:03:24.000Z","date":"2026-08-06","kind":"grant","planned":false,"acquired":true,"shares":343856,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"kind","element":"transactionCoding","label":"F1","text":"Pursuant to the Agreement and Plan of Merger, dated April 29, 2026, between ACRES Commercial Realty Corp. (the \"Company\") and ACRES Holdings Sub LLC, a subsidiary of the Company, on the one hand, and ACRES Capital Corp (\"ACC\") and ACRES Capital, LLC, a subsidiary of ACC and the external manager of the Company, on the other hand, (i) each outstanding share of common stock, $0.0001 par value per share, of ACC converted into the right to receive 2.61882 shares of common stock, $0.001 par value per share, of the Company."},{"field":"price","element":"transactionPricePerShare","label":"F1","text":"Pursuant to the Agreement and Plan of Merger, dated April 29, 2026, between ACRES Commercial Realty Corp. (the \"Company\") and ACRES Holdings Sub LLC, a subsidiary of the Company, on the one hand, and ACRES Capital Corp (\"ACC\") and ACRES Capital, LLC, a subsidiary of ACC and the external manager of the Company, on the other hand, (i) each outstanding share of common stock, $0.0001 par value per share, of ACC converted into the right to receive 2.61882 shares of common stock, $0.001 par value per share, of the Company."}],"balance_after":354228,"source":{"system":"sec-edgar","filing":"0001213900-26-086662","document":"ownership.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1332551/000121390026086662/ownership.xml","form_type":"4"}},{"id":1417522,"issuer":{"id":6763,"kind":"organization","name":"ACRES Commercial Realty Corp.","symbol":"ACR"},"owners":[{"id":25390,"kind":"person","name":"Jesberger Jaclyn","position":1,"cik":"0001820329","reported_name":"Jesberger Jaclyn","relationship":{"director":false,"officer":true,"ten_percent_owner":false,"other":false,"officer_title":"SVP. 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