---
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"
generated_at: "2026-10-12T13:34:19.938672+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# M&T Bank reclassifies Q3 2026 other income categories; no impact on net income or EPS

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000036270-26-000054
- JSON: https://secwatch.observer/filing/0000036270-26-000054.json
- Plain text: https://secwatch.observer/filing/0000036270-26-000054.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.