M&T Bank Corporation — Form 8-K summary
Report date: September 28, 2026. The filing announces changes to financial-statement presentation effective in the third quarter of 2026. It is not an earnings release and provides no current-period financial results.
Presentation changes and financial impact
- Income statement: M&T will reorganize and reclassify certain Other income categories, including trust and investment services, card revenues, capital markets and advisory revenues, and letter-of-credit and other credit-related fees. The filing says these changes will not affect total Other income, income before taxes, net income, or earnings per common share.
- Mortgage banking revenues and gains or losses on bank investment securities are unchanged. Other revenues from operations will continue to include specified items such as bank-owned life insurance revenue, equipment operating lease income, Bayview Lending Group distributions, and other fees and revenues.
- Loans: Loans held for sale will be presented separately from loans held for investment on the Consolidated Balance Sheet and in average-balance and taxable-equivalent-rate disclosures. Impacted loan-category rates and certain loan-based credit-quality ratios will exclude loans held for sale.
- M&T says unaudited supplemental historical financial information conforming prior periods to the new presentation is being provided as Exhibit 99.1; its numerical contents are not included in the supplied filing text.
Financial metrics, outlook, and risks
The filing does not provide revenue, profit, cash flow, margin, debt, liquidity, or other operating figures, nor does it provide guidance or discuss contingencies or specific risks. The stated changes are presentational, with no impact on the specified income measures.
Key facts for investors to verify
- Review Exhibit 99.1 for the actual historical figures and reclassifications; the supplied text does not show them.
- When comparing periods, account for the new income-category definitions and separate treatment of loans held for sale beginning in the third quarter of 2026.
- Confirm the effect of excluding loans held for sale from the specified rates and credit-quality ratios when assessing trends.