{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-055482","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2025-12-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.977108+00:00","generated_at":"2026-05-16T14:24:45.519559+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"ACNB Corp executes $74.6M securities repositioning, expects $2.6M income boost","bullets":["Sold $74.6M book value of low-yield agency debt (avg yield 1.13%) for after-tax loss of ~$2.8M.","Net proceeds ~$71.1M used to buy higher-yield agency MBS/CMO (avg yield 4.80%, avg life 5.39 years).","Repositioning expected to improve interest income by ~$2.6M over 12 months; loss recovery in ~1.42 years.","No impact on stockholders' equity or book value per share; capital remains well above well-capitalized levels.","Company expects Q4 2025 profit despite the loss from this repositioning."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-055482","json":"https://secwatch.observer/filing/0001628280-25-055482.json","markdown":"https://secwatch.observer/filing/0001628280-25-055482.md","text":"https://secwatch.observer/filing/0001628280-25-055482.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000162828025055482/0001628280-25-055482-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000162828025055482/acnb-20251202.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T14:24:45.519559+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"}