{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-084295","form_type":"8-K","ticker":"FUNC","cik":"0000763907","company_name":"FIRST UNITED CORP/MD/","filed_at":"2023-07-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.613678+00:00","generated_at":"2026-06-13T02:33:17.462335+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"First United Q2 net income falls to $4.4M from $5.4M YoY; NIM narrows to 3.39%","bullets":["Net income of $4.4M ($0.66/sh) vs $5.4M ($0.82/sh) in Q2 2022; YTD net income $8.8M vs $11.1M.","Net interest margin (FTE) fell to 3.39% from 3.53% linked quarter and 3.46% a year ago.","Gross loans grew $61M linked quarter to $1.4B; commercial loans up $39.9M.","Allowance for credit losses at 1.25% of loans; non-accrual loans $3.0M, down from $3.5M at year-end.","Book value per share rose to $23.12 from $22.77 at Dec 31, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-084295","json":"https://secwatch.observer/filing/0001104659-23-084295.json","markdown":"https://secwatch.observer/filing/0001104659-23-084295.md","text":"https://secwatch.observer/filing/0001104659-23-084295.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/763907/000110465923084295/0001104659-23-084295-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/763907/000110465923084295/tm2322157d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T02:33:17.462335+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":"3dbc17ec0caa5dbcd330c3d78d509cbecb2ed58d","claim":"FIRST UNITED CORP/MD/ reported financial results for three- and six-month periods ended June 30, 2023.","evidence_excerpt":"On July 24, 2023, First United Corporation (the “Corporation”) issued a press release describing its financial results for the three- and six-month periods ended June 30, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/763907/000110465923084295/0001104659-23-084295-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three- and six-month periods ended June 30, 2023"},{"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"}