{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-005940","form_type":"8-K","ticker":"FMBM","cik":"0000740806","company_name":"F&M BANK CORP","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.882447+00:00","generated_at":"2026-06-02T04:24:51.356819+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"F&M Bank Corp. recognizes $577K pension settlement gain; plan to terminate June 1, 2024","bullets":["Settlement accounting triggered on defined benefit pension plan due to lump sum payments exceeding service and interest cost.","Recognized gain of $547,345 in Q2 2024, later increased to $577,305 after an additional lump sum distribution.","Company intends to terminate the pension plan on June 1, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-005940","json":"https://secwatch.observer/filing/0001654954-24-005940.json","markdown":"https://secwatch.observer/filing/0001654954-24-005940.md","text":"https://secwatch.observer/filing/0001654954-24-005940.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/740806/000165495424005940/0001654954-24-005940-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/740806/000165495424005940/fmbm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T04:24:51.356819+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"}