---
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"
generated_at: "2026-06-04T07:45:53.992028+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# BNY Mellon adopts ASU 2023-02 for renewable energy tax credits, realigns segment reporting

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001390777-24-000055
- JSON: https://secwatch.observer/filing/0001390777-24-000055.json
- Plain text: https://secwatch.observer/filing/0001390777-24-000055.txt

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