{"filing":{"accession_number":"0001316944-26-000108","cik":"0001316944","ticker":null,"company_name":"Federal Home Loan Bank of San Francisco","form":"8-K","filing_date":"2026-06-16","report_date":null,"primary_document":"fhlbsf-20260610.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1316944/000131694426000108/fhlbsf-20260610.htm"},"events":[{"id":11259,"run_id":9877,"accession_number":"0001316944-26-000108","anchor_item_number":"2.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"This Item 2.03 disclosure reports the issuance of consolidated obligation bonds and discount notes totaling approximately $173 million across eight separate debt securities issued in June 2026. While Item 2.03 is nominally for \"creation of a direct financial obligation,\" the filing itself explicitly states \"although consolidated obligations issuance is material to the Bank, we have not made a judgment as to the materiality of any particular consolidated obligation or obligations.\" The disclosure is routine debt issuance reporting by a Federal Home Loan Bank, not a covenant breach, going-concern issue, or other acute financial stress signal. This is material debt activity but does not fit the more specific event categories (covenant_breach, going_concern, material_impairment, etc.), warranting classification as other_material.","company_name":"Federal Home Loan Bank of San Francisco","ticker":null,"filing_date":"2026-06-16","form":"8-K","submitted_at":null,"items":[{"id":7808,"accession_number":"0001316944-26-000108","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":0.72,"reasoning":"This Item 2.03 disclosure reports the issuance of consolidated obligation bonds and discount notes totaling approximately $173 million across eight separate debt securities issued in June 2026. While Item 2.03 is nominally for \"creation of a direct financial obligation,\" the filing itself explicitly states \"although consolidated obligations issuance is material to the Bank, we have not made a judgment as to the materiality of any particular consolidated obligation or obligations.\" The disclosure is routine debt issuance reporting by a Federal Home Loan Bank, not a covenant breach, going-concern issue, or other acute financial stress signal. This is material debt activity but does not fit the more specific event categories (covenant_breach, going_concern, material_impairment, etc.), warranting classification as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-16T16:33:08.072919+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":7808,"accession_number":"0001316944-26-000108","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":0.72,"reasoning":"This Item 2.03 disclosure reports the issuance of consolidated obligation bonds and discount notes totaling approximately $173 million across eight separate debt securities issued in June 2026. While Item 2.03 is nominally for \"creation of a direct financial obligation,\" the filing itself explicitly states \"although consolidated obligations issuance is material to the Bank, we have not made a judgment as to the materiality of any particular consolidated obligation or obligations.\" The disclosure is routine debt issuance reporting by a Federal Home Loan Bank, not a covenant breach, going-concern issue, or other acute financial stress signal. This is material debt activity but does not fit the more specific event categories (covenant_breach, going_concern, material_impairment, etc.), warranting classification as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-16T16:33:08.072919+00:00","company_name":"Federal Home Loan Bank of San Francisco","ticker":null,"filing_date":"2026-06-16"}]}
