{"schema_version":"secwatch.filing_event.v1","accession":"0001390777-24-000055","form_type":"8-K","ticker":"BK","cik":"0001390777","company_name":"Bank of New York Mellon Corp","filed_at":"2024-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.027919+00:00","generated_at":"2026-06-04T07:45:53.992028+00:00","sec_items":["8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"BNY Mellon adopts ASU 2023-02 for renewable energy tax credits, realigns segment reporting","bullets":["Adopted ASU 2023-02 on Jan. 1, 2024, retrospectively for renewable energy investments.","Revised historical segment data for Q4 2022 through 2023 and full years 2022-2023.","Business realignments of similar products/services effective Q1 2024; no impact on consolidated results.","ASU 2023-02 affected investment revenue and income tax provision but not material to net income or EPS.","Exhibit 99.1 provides restated quarterly and annual financial supplements."],"urls":{"canonical":"https://secwatch.observer/filing/0001390777-24-000055","json":"https://secwatch.observer/filing/0001390777-24-000055.json","markdown":"https://secwatch.observer/filing/0001390777-24-000055.md","text":"https://secwatch.observer/filing/0001390777-24-000055.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1390777/000139077724000055/0001390777-24-000055-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1390777/000139077724000055/bk-20240326.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T07:45:53.992028+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"}