{"schema_version":"secwatch.filing_event.v1","accession":"0000715579-23-000096","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2023-12-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.798051+00:00","generated_at":"2026-06-07T12:18:33.282151+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ACNB completes $51.1M investment securities repositioning, expects Q4 profit despite $3.5M after-tax loss","bullets":["Sold $51.1M book value of lower-yielding agency debt (avg yield 0.99%, 2.6yr life) for $46.1M net proceeds, after-tax loss of ~$3.5M.","Purchased $46.1M higher-yielding securities (agency multi-family and corporate debt) with avg yield 5.01%, 4.9yr life.","Expects to recover the $3.5M after-tax loss in ~2.5 years and improve interest income by ~$1.9M over next 12 months.","No impact on stockholders' equity or book value per share; capital levels remain well above well-capitalized minimums."],"urls":{"canonical":"https://secwatch.observer/filing/0000715579-23-000096","json":"https://secwatch.observer/filing/0000715579-23-000096.json","markdown":"https://secwatch.observer/filing/0000715579-23-000096.md","text":"https://secwatch.observer/filing/0000715579-23-000096.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000071557923000096/0000715579-23-000096-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000071557923000096/acnb-20231215.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T12:18:33.282151+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"}