{"filing":{"accession_number":"0001193125-26-294550","cik":"0000796534","ticker":"NKSH","company_name":"NATIONAL BANKSHARES INC","form":"8-K","filing_date":"2026-07-02","report_date":null,"primary_document":"nksh-20260702.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/796534/000119312526294550/nksh-20260702.htm"},"events":[{"id":15843,"run_id":14133,"accession_number":"0001193125-26-294550","anchor_item_number":"8.01","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"National Bankshares announced completion of a strategic portfolio restructuring involving the sale of $131.87 million in securities at a weighted average yield of 1.80% and purchase of $127.33 million in securities at 5.16%, resulting in a pre-tax loss of $6.55 million. While this is a material financial event affecting Q2 2026 earnings, it does not fit the specific categories of debt issuance, dividend distribution, material impairment, or restatement. The company characterizes this as a strategic repositioning to improve future yield, with the loss expected to be recovered over 1.8 years and offset by gains from a prior insurance subsidiary sale.","company_name":"NATIONAL BANKSHARES INC","ticker":"NKSH","filing_date":"2026-07-02","form":"8-K","submitted_at":null,"items":[{"id":13746,"accession_number":"0001193125-26-294550","item_number":"8.01","item_title":"Other Events.","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"National Bankshares announced completion of a strategic portfolio restructuring involving the sale of $131.87 million in securities at a weighted average yield of 1.80% and purchase of $127.33 million in securities at 5.16%, resulting in a pre-tax loss of $6.55 million. While this is a material financial event affecting Q2 2026 earnings, it does not fit the specific categories of debt issuance, dividend distribution, material impairment, or restatement. The company characterizes this as a strategic repositioning to improve future yield, with the loss expected to be recovered over 1.8 years and offset by gains from a prior insurance subsidiary sale.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T20:17:37.336186+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":13746,"accession_number":"0001193125-26-294550","item_number":"8.01","item_title":"Other Events.","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"National Bankshares announced completion of a strategic portfolio restructuring involving the sale of $131.87 million in securities at a weighted average yield of 1.80% and purchase of $127.33 million in securities at 5.16%, resulting in a pre-tax loss of $6.55 million. While this is a material financial event affecting Q2 2026 earnings, it does not fit the specific categories of debt issuance, dividend distribution, material impairment, or restatement. The company characterizes this as a strategic repositioning to improve future yield, with the loss expected to be recovered over 1.8 years and offset by gains from a prior insurance subsidiary sale.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T20:17:37.336186+00:00","company_name":"NATIONAL BANKSHARES INC","ticker":"NKSH","filing_date":"2026-07-02"}]}