{"schema_version":"secwatch.filing_event.v1","accession":"0000950103-25-003226","form_type":"8-K","ticker":"AES","cik":"0000874761","company_name":"AES CORP","filed_at":"2025-03-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.573977+00:00","generated_at":"2026-05-25T00:27:48.622880+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"AES restates Q2/Q3 2024 results; impairment overstated by ~$197M; material weakness identified","bullets":["AES concludes Q2/Q3 2024 financials should no longer be relied upon due to impairment overstatement.","Impairment expense related to AES Brasil stake overstated by $192M in Q2 2024, $5M in Q3 2024.","Restatement does not affect revenues, net income, cash flows, or full-year 2024 results reported Feb 28, 2025.","Material weakness in internal control over financial reporting identified; remediation plan described in 2024 Form 10-K.","No amended Q10s will be filed; investors should rely on 2024 10-K and subsequent filings."],"urls":{"canonical":"https://secwatch.observer/filing/0000950103-25-003226","json":"https://secwatch.observer/filing/0000950103-25-003226.json","markdown":"https://secwatch.observer/filing/0000950103-25-003226.md","text":"https://secwatch.observer/filing/0000950103-25-003226.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/874761/000095010325003226/0000950103-25-003226-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/874761/000095010325003226/dp226102_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T00:27:48.622880+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"}