{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-22-009653","form_type":"8-K","ticker":"PFBX","cik":"0000770460","company_name":"PEOPLES FINANCIAL CORP /MS/","filed_at":"2022-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:04:03.628135+00:00","generated_at":"2026-06-26T05:11:28.951582+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Peoples Financial begins review of LIHTC investment accounting; may adjust prior-period financials","bullets":["Review examines classification of a Low Income Housing Tax Credit limited partnership investment under ASC 320.","Prompted by an indication of value from the LIHTC general partner and consultation with Novogradac & Company.","Non-cash changes may affect GAAP results for periods ending Dec 31, 2018 or earlier; no impact on cash flows or dividends.","Board-authorized review is supervised by the Audit Committee; final decision deferred until completion."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-22-009653","json":"https://secwatch.observer/filing/0001437749-22-009653.json","markdown":"https://secwatch.observer/filing/0001437749-22-009653.md","text":"https://secwatch.observer/filing/0001437749-22-009653.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/770460/000143774922009653/0001437749-22-009653-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/770460/000143774922009653/pfbx20220422_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T05:11:28.951582+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"}