{"filing":{"accession_number":"0001316944-26-000102","cik":"0001316944","ticker":null,"company_name":"Federal Home Loan Bank of San Francisco","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"fhlbsf-20260519.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1316944/000131694426000102/fhlbsf-20260519.htm"},"events":[{"id":9472,"run_id":8305,"accession_number":"0001316944-26-000102","anchor_item_number":"2.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"This Item 2.03 disclosure reports the issuance of $15 million in consolidated obligation bonds (CUSIP 3130BAU47, maturing 5/27/2031, 4.875% coupon) by the Federal Home Loan Bank of San Francisco on trade date 5/19/2026. While Item 2.03 is nominally about \"creation of a direct financial obligation,\" the filing itself states that \"consolidated obligations issuance is material to the Bank\" and the Bank has not made materiality judgments on particular obligations. This is a routine debt issuance disclosure for a government-sponsored enterprise (FHLB), not a covenant breach, going-concern issue, or other acute financial stress signal. The event is material to investors as it affects the Bank's capital structure and leverage, but does not fit neatly into more specific event categories (e.g., it is not a breach, impairment, or M\u0026A activity), warranting classification as other_material.","company_name":"Federal Home Loan Bank of San Francisco","ticker":null,"filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1123,"accession_number":"0001316944-26-000102","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":0.65,"reasoning":"This Item 2.03 disclosure reports the issuance of $15 million in consolidated obligation bonds (CUSIP 3130BAU47, maturing 5/27/2031, 4.875% coupon) by the Federal Home Loan Bank of San Francisco on trade date 5/19/2026. While Item 2.03 is nominally about \"creation of a direct financial obligation,\" the filing itself states that \"consolidated obligations issuance is material to the Bank\" and the Bank has not made materiality judgments on particular obligations. This is a routine debt issuance disclosure for a government-sponsored enterprise (FHLB), not a covenant breach, going-concern issue, or other acute financial stress signal. The event is material to investors as it affects the Bank's capital structure and leverage, but does not fit neatly into more specific event categories (e.g., it is not a breach, impairment, or M\u0026A activity), warranting classification as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:58:23.280484+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1123,"accession_number":"0001316944-26-000102","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":0.65,"reasoning":"This Item 2.03 disclosure reports the issuance of $15 million in consolidated obligation bonds (CUSIP 3130BAU47, maturing 5/27/2031, 4.875% coupon) by the Federal Home Loan Bank of San Francisco on trade date 5/19/2026. While Item 2.03 is nominally about \"creation of a direct financial obligation,\" the filing itself states that \"consolidated obligations issuance is material to the Bank\" and the Bank has not made materiality judgments on particular obligations. This is a routine debt issuance disclosure for a government-sponsored enterprise (FHLB), not a covenant breach, going-concern issue, or other acute financial stress signal. The event is material to investors as it affects the Bank's capital structure and leverage, but does not fit neatly into more specific event categories (e.g., it is not a breach, impairment, or M\u0026A activity), warranting classification as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:58:23.280484+00:00","company_name":"Federal Home Loan Bank of San Francisco","ticker":null,"filing_date":"2026-05-21"}]}