{"schema_version":"secwatch.filing_event.v1","accession":"0000036270-26-000054","form_type":"8-K","ticker":"MTB","cik":"0000036270","company_name":"M&T BANK CORP","filed_at":"2026-09-28T19:46:42+00:00","discovered_at":"2026-09-28T19:47:11.578694+00:00","generated_at":"2026-10-12T13:34:19.938672+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"M&T Bank reclassifies Q3 2026 other income categories; no impact on net income or EPS","bullets":["M&T Bank will reclassify Other income categories effective Q3 2026; total Other income, income before taxes, net income and EPS are unchanged.","Trust and investment services income will combine trust and brokerage services; service charges on deposit accounts will exclude debit card interchange.","Card revenues will combine credit card interchange, merchant discount revenue and debit card interchange, previously split across other categories.","M&T will separately present loans held for sale from loans held for investment; affected taxable-equivalent rates and credit ratios will exclude loans held for sale.","Exhibit 99.1 provides unaudited supplemental historical financial information applied retrospectively; CFO Daryl N. Bible signed the filing dated September 28, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0000036270-26-000054","json":"https://secwatch.observer/filing/0000036270-26-000054.json","markdown":"https://secwatch.observer/filing/0000036270-26-000054.md","text":"https://secwatch.observer/filing/0000036270-26-000054.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/36270/000003627026000054/0000036270-26-000054-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/36270/000003627026000054/mbt-20260928.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T13:34:19.938672+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"}