{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-23-001837","form_type":"8-K","ticker":"AA","cik":"0001675149","company_name":"Alcoa Corp","filed_at":"2023-12-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.026524+00:00","generated_at":"2026-06-07T11:20:49.592464+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Alcoa expects $35-40M after-tax benefit from Section 45X credit; $140-150M Brazil tax charge in Q4 2023","bullets":["Expects $35-40M after-tax benefit ($0.20-0.22/sh) from Section 45X credit for Massena and Warrick smelters.","Records $140-150M charge from Brazil deferred tax asset valuation allowance ($0.78-0.84/sh).","Discrete ~$100M of Brazil charge yields net loss $40-50M; adj. loss/sh $0.22-0.28.","Company intends to submit comments to Treasury on production cost definition in the Notice."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-23-001837","json":"https://secwatch.observer/filing/0001157523-23-001837.json","markdown":"https://secwatch.observer/filing/0001157523-23-001837.md","text":"https://secwatch.observer/filing/0001157523-23-001837.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1675149/000115752323001837/0001157523-23-001837-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1675149/000115752323001837/a53872737.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T11:20:49.592464+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"}