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Partnership / Reviewed release

Microsoft–OpenAI amended partnership and shareholder status (2026)

A record of disclosed terms and participants. Each assertion is linked to its supporting evidence.

Sourced disclosureLatest disclosure · 28 Jan 2026

Commitment

USD 250,000,000,000

incremental purchase commitment for Azure services; under new agreement signed on 2025-10-28; seller is Microsoft; amount is contracted, not delivered or paid | Normalization: Source-supported named relationship. Reuse the exact existing or explicitly added record only where the quote supports that relationship; preserve status, amount basis, dates, and uncertainty without inferring completion, parentage, affiliates, or unrelated aggregate edges. | Source fact date (role not promoted to effective date): 2025-10-28

Amounts describe different obligations and are not additive. A commitment is not cash drawn; a commercial contract is not a guarantee. Unstated terms remain unknown.

01

The parties

  • BuyerOpenAI (named party)
  • SupplierMicrosoft

Legal entities and vehicles are shown separately. A role does not establish the amount funded or the scope of recourse.

02

Terms, with the evidence

Separate observations, not an additive total. Disclosure dates, observation dates and effective periods retain their original meaning.

Economic status

contract.economic_status

definitive_agreement_signed

new definitive agreement; signed in October 2025; extends the partnership; date is incomplete (month-year only) | Normalization: Source-supported named relationship. Reuse the exact existing or explicitly added record only where the quote supports that relationship; preserve status, amount basis, dates, and uncertainty without inferring completion, parentage, affiliates, or unrelated aggregate edges. | Source fact date unknown

Disclosed
28 Jan 2026
Observed as of
Not disclosed
Effective from
Not disclosed
Effective to
Not disclosed
SupportsMicrosoft CorporationNot disclosed
In October 2025, we signed a new definitive agreement with OpenAI that extends this partnership

edgartools-evidence-v2/bundle:83

Economic status

contract.economic_status

reciprocal_revenue_sharing_arrangements_disclosed

reciprocal revenue-sharing arrangements; no amounts or timing disclosed; long-term strategic partnership originally established in 2019 | Normalization: The source states that Microsoft and OpenAI have reciprocal revenue-sharing arrangements, but it does not assign buyer, supplier, investor, issuer, or another permitted participant role. Capture the named partnership status without inventing a generic beneficiary role or a directional party role. | Source fact date unknown

Disclosed
30 Jul 2025
Observed as of
Not disclosed
Effective from
Not disclosed
Effective to
Not disclosed
SupportsMicrosoft CorporationNot disclosed
the companies have reciprocal revenue-sharing arrangements

edgartools-evidence-v2/bundle:69

Commitment

commercial.commitment

USD 250,000,000,000

incremental purchase commitment for Azure services; under new agreement signed on 2025-10-28; seller is Microsoft; amount is contracted, not delivered or paid | Normalization: Source-supported named relationship. Reuse the exact existing or explicitly added record only where the quote supports that relationship; preserve status, amount basis, dates, and uncertainty without inferring completion, parentage, affiliates, or unrelated aggregate edges. | Source fact date (role not promoted to effective date): 2025-10-28

Record total — not a per-participant allocation

Disclosed
29 Oct 2025
Observed as of
Not disclosed
Effective from
Not disclosed
Effective to
Not disclosed
SupportsMicrosoft CorporationNot disclosed
OpenAI has contracted to purchase an incremental $250 billion of Azure services

edgartools-evidence-v2/bundle:70

Economic status

contract.economic_status

strategic_partnership_phase_announced

subject is MICROSOFT CORPORATION; third phase announced; not stated as completed; date stated only as January 2023 month-year | Normalization: The source names OpenAI as a named party and states that Microsoft announced a third partnership phase in January 2023. Reuse the existing named-party partnership record without assigning investor, issuer, buyer, supplier, beneficiary, or legal-identity roles not supported by this source. | Source fact date unknown

Disclosed
29 Jan 2025
Observed as of
Not disclosed
Effective from
Not disclosed
Effective to
Not disclosed
SupportsMicrosoft CorporationNot disclosed
In January 2023 we announced the third phase of our OpenAI strategic partnership.

edgartools-evidence-v2/bundle:144

Economic status

contract.economic_status

right_of_first_refusal_on_openai_capacity_disclosed

on OpenAI's new capacity needs; no amount stated; relationship described in MD&A | Normalization: The source gives Microsoft a right of first refusal on OpenAI’s new capacity needs. Encode only the source-supported capacity direction (Microsoft supplier / OpenAI buyer), with no amount, term, legal identity, or effective date inferred. | Source fact date unknown

Disclosed
30 Jul 2025
Observed as of
Not disclosed
Effective from
Not disclosed
Effective to
Not disclosed
SupportsMicrosoft CorporationNot disclosed
We also have a right of first refusal on OpenAI's new capacity needs.

edgartools-evidence-v2/bundle:69

A permanent address. A dated record.

Cite the disclosure.

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Edition
Reviewed release · sec-nvidia-msft-reviewed-20260908
Generated
2026-09-09T08:42:57.056Z
Dataset SHA-256
d4a82ffcabca4fa3b043890406ac837cc2024f9596a61de6d4e6cf14613191bb