---
schema_version: "secwatch.filing_event.v1"
accession: "0000092230-26-000006"
form_type: "8-K"
ticker: "TFC"
cik: "0000092230"
company_name: "TRUIST FINANCIAL CORP"
filed_at: "2026-01-12T23:59:59+00:00"
generated_at: "2026-05-16T11:00:24.417452+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# Truist changes income statement presentation; provides reclassified historical data

## Summary
- Effective Dec 31, 2025, Truist reclassified treasury management fees to 'Card and treasury management fees' from 'Other deposit revenue'.
- Operating lease income and depreciation now included in 'Other income' and 'Other expense'.
- Restructuring charges reclassified to natural expense categories (personnel, occupancy, etc.) from a separate line.
- Historical quarterly data from Q1 2024 to Q3 2025 retroactively adjusted; no restatement of previously reported net income.
- Changes align financial reporting with how Truist manages its businesses.

## SEC filing metadata
- accession: 0000092230-26-000006
- form_type: 8-K
- ticker: TFC
- cik: 0000092230
- company_name: TRUIST FINANCIAL CORP
- filed_at: 2026-01-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/92230/000009223026000006/0000092230-26-000006-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/92230/000009223026000006/tfc-20260112.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000092230-26-000006
- JSON: https://secwatch.observer/filing/0000092230-26-000006.json
- Plain text: https://secwatch.observer/filing/0000092230-26-000006.txt

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