{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-384550","form_type":"8-K","ticker":"QNBC","cik":"0000750558","company_name":"QNB CORP.","filed_at":"2026-09-08T13:42:34+00:00","discovered_at":"2026-09-08T13:43:00.479158+00:00","generated_at":"2026-09-08T13:43:09.240374+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"QNB Corp sells $254.4M low-yield securities, expects $26.2M pre-tax loss in Q3 2026","bullets":["Sold $254.4M AFS securities (46.8% of portfolio) with 1.59% yield; unwound $162M pay-fixed swaps.","Expects net pre-tax loss of $26.2M in Q3 2026; proceeds reinvested at ~5.45% expected yield.","Repositioning expected to be accretive to earnings, NIM, ROA; loss recoverable in under 4 years.","No impact on shareholders' equity or book value per share; capital remains well-capitalized."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-384550","json":"https://secwatch.observer/filing/0001193125-26-384550.json","markdown":"https://secwatch.observer/filing/0001193125-26-384550.md","text":"https://secwatch.observer/filing/0001193125-26-384550.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/750558/000119312526384550/0001193125-26-384550-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/750558/000119312526384550/qnbc-20260908.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-08T13:43:09.240374+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"}