{"schema_version":"secwatch.filing_event.v1","accession":"0000070858-26-000011","form_type":"8-K","ticker":"BAC","cik":"0000070858","company_name":"BANK OF AMERICA CORP /DE/","filed_at":"2026-01-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.506133+00:00","generated_at":"2026-05-16T11:35:18.937606+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Bank of America changes accounting for tax-advantaged equities; retained earnings down $1.7B","bullets":["Q3 2025 retained earnings reduced $1.7B; CET1 capital would decrease $2.1B (13 bps).","Noninterest income 2024 revised up $3.969B; income tax expense up $4.128B.","Effective tax rate for Q3 2025 would have been 20.0% vs previously reported 10.4%.","Changes applied retrospectively; annual net income impact described as insignificant.","Reclassifications between noninterest income and income tax expense to align with economic impact."],"urls":{"canonical":"https://secwatch.observer/filing/0000070858-26-000011","json":"https://secwatch.observer/filing/0000070858-26-000011.json","markdown":"https://secwatch.observer/filing/0000070858-26-000011.md","text":"https://secwatch.observer/filing/0000070858-26-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/70858/000007085826000011/0000070858-26-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/70858/000007085826000011/bac-20260106.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T11:35:18.937606+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"}