{"filing":{"accession_number":"0001316944-26-000100","cik":"0001316944","ticker":null,"company_name":"Federal Home Loan Bank of San Francisco","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"fhlbsf-20260513.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1316944/000131694426000100/fhlbsf-20260513.htm"},"classifications":[{"id":253,"accession_number":"0001316944-26-000100","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligation bonds totaling $50 million across three tranches (maturing 2027–2031 with coupons of 4.0–4.35%). While Item 2.03 typically signals covenant_breach or debt acceleration events, this filing describes routine debt issuance by a Federal Home Loan Bank in the capital markets—a material but recurring operational activity that does not fit the specific covenant_breach taxonomy (which implies default or acceleration). The Bank explicitly notes that \"consolidated obligations issuance is material to the Bank\" but disclaims judgment on individual issuances' materiality, suggesting this is standard disclosure practice rather than an extraordinary event.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:39:54.484292+00:00","company_name":"Federal Home Loan Bank of San Francisco","ticker":null,"filing_date":"2026-05-19"}]}