---
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"
generated_at: "2026-09-08T13:43:09.240374+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# QNB Corp sells $254.4M low-yield securities, expects $26.2M pre-tax loss in Q3 2026

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-384550
- JSON: https://secwatch.observer/filing/0001193125-26-384550.json
- Plain text: https://secwatch.observer/filing/0001193125-26-384550.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.