QNB (QNBC) risk factors, 2026 10-K

QNB's 2026 10-K lists 18 risk factors. Against the prior year's 17: 1 new, 1 substantially reworded.

Risk factors listed
180 groups
New this year
1vs 17 last year
Dropped
0since the prior 10-K
Substantially reworded
1of those kept
Section length
4k wordsItem 1A

What the changes say

  • Pending Victory and Victory Bank acquisition adds integration, retention, customer, geographic expansion, and unknown-liability risks.
  • Equity-securities disclosure now covers a $2.064 million NEIF investment funding a Pennsylvania state-sponsored consumer-loan program.
  • FHLB capital stock increased to $3.587 million from $3.510 million; ACBB remained $12,000.
  • Prior large-cap marketable equity securities were sold and are no longer discussed.

What changed since the prior 10-K

New

  • New

    We may be unsuccessful in integrating the operations of the businesses we acquire or expect to acquire in the future, including our pending acquisition of Victory and Victory Bank

    Integrating Victory and Victory Bank or future acquisitions could bring unexpected costs, missed synergies, employee or depositor losses, market-entry difficulties, and unknown liabilities.

Reworded

  • 42% rewritten

    Our results of operations may be adversely affected by fair value declines in our investments in equity securities

    The disclosure removes sold large-cap marketable stocks, increases FHLB stock to $3.587 million, and adds a $2.064 million NEIF investment funding state-sponsored consumer loans.

All 18 risk factors

Headings as the filing states them, in filing order.

Other

  1. 01Our net interest income, net income and results of operations are sensitive to fluctuations in interest rates
  2. 02We are subject to credit risk in connection with our lending activities, and our financial condition and results of operations may be negatively affected by economic conditions and other factors that could adversely affect our customers
  3. 03A deterioration in regional or national economic conditions may adversely affect our financial condition and results of operations
  4. 04We face significant competition from other banks and financial institutions in our market area, many of which are larger in terms of asset size and market capitalization
  5. 05Our results of operations may be adversely affected by impairment charges relating to our debt securities
  6. 06Our results of operations may be adversely affected by fair value declines in our investments in equity securities42% rewritten
  7. 07the KEEP Home Energy Loan Program, designed to assist Pennsylvania homeowners in reducing their energy costs
  8. 08Our assets at December 31, 2025 included a deferred tax asset and we may not be able to realize the full benefit of that asset
  9. 09A disruption in components of our business infrastructure resulting from financial or technological difficulties of our third- party vendors on which we rely could adversely affect our business
  10. 10Our failure to properly or timely utilize effective technologies to deliver our products and services, or a systems failure or breach of network security with respect to our information systems could adversely affect our business
  11. 11Our accounting policies and methods are fundamental to how we record and report our financial condition and results of operations. From time to time the FASB changes the financial accounting and reporting standards that govern the preparation of our financial statements
  12. 12We operate in a highly regulated environment and are subject to examination and supervision by bank regulatory agencies, which could have an adverse impact on our operations or increase the cost of our operations
  13. 13High concentrations of commercial real estate loans ("CRE loans") could subject the Bank to increased regulatory scrutiny and directives, which could force us to preserve or raise capital and/or limit future commercial lending activities
  14. 14If we lose the availability of wholesale funding we may be unable to support interest-earning asset growth, which could adversely impact our operating results and liquidity
  15. 15Our disclosure controls and procedures and our internal control over financial reporting may not achieve their intended objectives
  16. 16We may not be able to attract and retain highly qualified personnel to execute our business strategy
  17. 17Acts of terrorism and other external events, including natural disasters, national or global health emergencies, and events of armed conflict in other countries, could impact our ability to do business or otherwise adversely affect our business, operations or financial condition
  18. 18We may be unsuccessful in integrating the operations of the businesses we acquire or expect to acquire in the future, including our pending acquisition of Victory and Victory Banknew

Other QNB 10-Ks

  • 2025 10-K risk factors

    17 risks. Interest-rate spreads, borrower credit quality, and economic conditions in Bucks, Lehigh, and Montgomery Counties drive core banking risk.

    Filed Mar 18, 2025

About this page

Item 1A of the 10-K on EDGAR was split into its risk factors and, where the company's previous 10-K is on file, each heading was matched to last year's and the text compared word for word. The headings are the filing's own. The one-line readings and the overview were written by a language model from the text of the new, dropped, and rewritten risks; they refer to risks by position and cannot misquote a heading.

QNB (QNBC) Risk Factors: 2026 10-K, What Changed | Gloomberb