{"filing":{"accession_number":"0001193125-26-384550","cik":"0000750558","ticker":"QNBC","company_name":"QNB CORP.","form":"8-K","filing_date":"2026-09-08","report_date":"2026-09-08","primary_document":"qnbc-20260908.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/750558/000119312526384550/qnbc-20260908.htm"},"events":[{"id":31879,"run_id":29278,"accession_number":"0001193125-26-384550","anchor_item_number":"8.01","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"QNB Corp. executed a strategic repositioning of its available-for-sale securities portfolio, selling $254.4 million in securities at a weighted-average yield of 1.59% and purchasing higher-yielding securities at 5.45%. The Company estimates a net pre-tax loss of $26.2 million on the sale, which will be included in Q3 2026 results. This is a material financial event involving a significant portfolio restructuring and realized loss, but does not fit the specific categories of debt issuance, dividend distribution, material impairment, or restatement—making it a financial event that is clearly material but not categorized by a named type.","company_name":"QNB CORP.","ticker":"QNBC","filing_date":"2026-09-08","form":"8-K","submitted_at":null,"items":[{"id":34908,"accession_number":"0001193125-26-384550","item_number":"8.01","item_title":"Other Events.","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"QNB Corp. executed a strategic repositioning of its available-for-sale securities portfolio, selling $254.4 million in securities at a weighted-average yield of 1.59% and purchasing higher-yielding securities at 5.45%. The Company estimates a net pre-tax loss of $26.2 million on the sale, which will be included in Q3 2026 results. This is a material financial event involving a significant portfolio restructuring and realized loss, but does not fit the specific categories of debt issuance, dividend distribution, material impairment, or restatement—making it a financial event that is clearly material but not categorized by a named type.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-08T13:43:41.954866+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":34908,"accession_number":"0001193125-26-384550","item_number":"8.01","item_title":"Other Events.","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"QNB Corp. executed a strategic repositioning of its available-for-sale securities portfolio, selling $254.4 million in securities at a weighted-average yield of 1.59% and purchasing higher-yielding securities at 5.45%. The Company estimates a net pre-tax loss of $26.2 million on the sale, which will be included in Q3 2026 results. This is a material financial event involving a significant portfolio restructuring and realized loss, but does not fit the specific categories of debt issuance, dividend distribution, material impairment, or restatement—making it a financial event that is clearly material but not categorized by a named type.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-08T13:43:41.954866+00:00","company_name":"QNB CORP.","ticker":"QNBC","filing_date":"2026-09-08"}]}