{"schema_version":"secwatch.filing_event.v1","accession":"0001605301-23-000052","form_type":"8-K","ticker":"CBFV","cik":"0001605301","company_name":"CB Financial Services, Inc.","filed_at":"2023-12-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.752342+00:00","generated_at":"2026-06-07T13:29:50.256868+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"CB Financial executes balance sheet repositioning, sells $79.4M low-yield securities, expects $0.36 EPS boost","bullets":["Sold $79.4M of lower-yielding securities (avg yield 1.89%) for estimated $8.0M after-tax loss.","Purchased $69.3M of higher-yielding mortgage-backed securities with avg yield 5.49%.","Expects repositioning to add ~17 bps to net interest margin and ~$0.36 to EPS annually.","After-tax loss expected to be recovered in about 4.3 years; impact neutral to equity and tangible book value.","Regulatory capital remains well above well-capitalized thresholds after the repositioning."],"urls":{"canonical":"https://secwatch.observer/filing/0001605301-23-000052","json":"https://secwatch.observer/filing/0001605301-23-000052.json","markdown":"https://secwatch.observer/filing/0001605301-23-000052.md","text":"https://secwatch.observer/filing/0001605301-23-000052.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1605301/000160530123000052/0001605301-23-000052-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1605301/000160530123000052/cbfv-20231213.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T13:29:50.256868+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"}