{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-125037","form_type":"8-K/A","ticker":"COF","cik":"0000927628","company_name":"CAPITAL ONE FINANCIAL CORP","filed_at":"2025-05-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.855958+00:00","generated_at":"2026-05-20T21:57:35.178666+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Capital One closes Discover acquisition; posts Discover FY2024 net income $4.54B","bullets":["Discover FY2024 net income $4.535B (up 62% from $2.796B in 2023); total assets $147.6B.","Provision for credit losses fell to $4.91B from $6.02B; net interest income $14.3B, up 9%.","Pro forma unaudited combined financials filed for Q1 2025 and FY2024 as if deal closed Jan 1, 2024.","Audited Discover financials show $1.2B liability for merchant card misclassification restitution."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-125037","json":"https://secwatch.observer/filing/0001193125-25-125037.json","markdown":"https://secwatch.observer/filing/0001193125-25-125037.md","text":"https://secwatch.observer/filing/0001193125-25-125037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/927628/000119312525125037/0001193125-25-125037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/927628/000119312525125037/d942157d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T21:57:35.178666+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"}