{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-120335","form_type":"8-K/A","ticker":"CZNC","cik":"0000810958","company_name":"CITIZENS & NORTHERN CORP","filed_at":"2025-12-11T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.231332+00:00","generated_at":"2026-05-16T13:36:00.934644+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"C&N completes $44.6M Susquehanna merger; pro forma EPS $1.20 for 2024","bullets":["Merger consideration $44.6M: 0.8 C&N shares per Susquehanna share, price $19.64/share.","Pro forma total assets $3.256B; goodwill $11.5M, core deposit intangibles $10.2M.","Pro forma net income $21.2M (FY 2024) and $19.9M (9mo 2025); EPS $1.20 and $1.12.","C&N expects early adoption of ASU 2025-08 to eliminate Day 1 $4.1M provision for credit losses.","C&N sold most acquired securities for $143.2M; repaid Susquehanna's $45.8M short-term borrowing."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-120335","json":"https://secwatch.observer/filing/0001104659-25-120335.json","markdown":"https://secwatch.observer/filing/0001104659-25-120335.md","text":"https://secwatch.observer/filing/0001104659-25-120335.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/810958/000110465925120335/0001104659-25-120335-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/810958/000110465925120335/cznc-20251001x8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T13:36:00.934644+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"}