{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-22-009758","form_type":"8-K/A","ticker":"PFBX","cik":"0000770460","company_name":"PEOPLES FINANCIAL CORP /MS/","filed_at":"2022-04-26T23:59:59+00:00","discovered_at":"2026-05-14T18:04:03.627571+00:00","generated_at":"2026-06-26T04:51:46.949158+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"Peoples Financial reviewing LIHTC investment accounting; may restate 2018 or earlier periods","bullets":["Evaluating GAAP treatment of a Low Income Housing Tax Credit investment under ASC 323.","Potential non-cash changes to historical GAAP results for periods ending Dec 31, 2018 or earlier.","No expected impact on cash flows, dividends, or employee compensation.","Review authorized by Board, supervised by Audit Committee; analysis not yet complete."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-22-009758","json":"https://secwatch.observer/filing/0001437749-22-009758.json","markdown":"https://secwatch.observer/filing/0001437749-22-009758.md","text":"https://secwatch.observer/filing/0001437749-22-009758.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/770460/000143774922009758/0001437749-22-009758-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/770460/000143774922009758/pfbx20220426_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T04:51:46.949158+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"}