{"schema_version":"secwatch.filing_event.v1","accession":"0000070858-24-000011","form_type":"8-K","ticker":"BAC","cik":"0000070858","company_name":"BANK OF AMERICA CORP /DE/","filed_at":"2024-01-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.713888+00:00","generated_at":"2026-06-07T00:14:31.539686+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Bank of America Q4 net income $3.1B ($0.35 EPS); FY 2023 net income $26.5B ($3.08 EPS)","bullets":["Q4 2023 net income $3.1B, diluted EPS $0.35; full-year net income $26.5B, diluted EPS $3.08.","FY 2023 revenue $98.6B (GAAP); adjusted revenue $100.2B excluding FDIC special assessment.","Provision for credit losses rose 76% YoY to $4.4B; net charge-offs $3.8B, reserve build $0.6B.","Adjusted efficiency ratio 64%, ROA 0.93%, ROTCE 15.0% for 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000070858-24-000011","json":"https://secwatch.observer/filing/0000070858-24-000011.json","markdown":"https://secwatch.observer/filing/0000070858-24-000011.md","text":"https://secwatch.observer/filing/0000070858-24-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/70858/000007085824000011/0000070858-24-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/70858/000007085824000011/bac-20240112.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T00:14:31.539686+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":[{"claim_id":"4cac79ab9c481d4355d2a087b5e016551e98904e","claim":"BANK OF AMERICA CORP /DE/ reported the year ended December 31, 2023 results: net income $26.5 billion, EPS $3.08 per diluted share.","evidence_excerpt":"On January 12, 2024 , Bank of America Corporation (the “Corporation”) announced financial results for the fourth quarter and year ended December 31, 2023, reporting fourth quarter net income of $3.1 billion, or $0.35 per diluted share, and net income for the year of $26.5 billion, or $3.08 per diluted share.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/70858/000007085824000011/0000070858-24-000011-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the year ended December 31, 2023"},{"label":"Net income","value":"$26.5 billion"},{"label":"EPS","value":"$3.08 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"4f7a36ae95419a9a038c856f9de6371eae93032a","claim":"BANK OF AMERICA CORP /DE/ reported the fourth quarter ended December 31, 2023 results: net income $3.1 billion, EPS $0.35 per diluted share.","evidence_excerpt":"On January 12, 2024 , Bank of America Corporation (the “Corporation”) announced financial results for the fourth quarter and year ended December 31, 2023, reporting fourth quarter net income of $3.1 billion, or $0.35 per diluted share, and net income for the year of $26.5 billion, or $3.08 per diluted share.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/70858/000007085824000011/0000070858-24-000011-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter ended December 31, 2023"},{"label":"Net income","value":"$3.1 billion"},{"label":"EPS","value":"$0.35 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}