{"filing":{"accession_number":"0001325878-26-000105","cik":"0001325878","ticker":null,"company_name":"Federal Home Loan Bank of Topeka","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"fhlbt-20260513.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000105/fhlbt-20260513.htm"},"classifications":[{"id":257,"accession_number":"0001325878-26-000105","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 obligations (bonds and discount notes) totaling approximately $960 million across five separate issuances in May 2026. While the filing explicitly states \"consolidated obligations issuance is material to the FHLBank,\" the disclosure does not fit cleanly into the standard taxonomy categories. The event is a routine debt issuance by a government-sponsored enterprise (Federal Home Loan Bank), not a covenant breach, M\u0026A activity, or other more specific event type. This is best classified as other_material given its materiality to the registrant's funding operations and balance sheet, despite being a standard capital markets activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:40:04.842717+00:00","company_name":"Federal Home Loan Bank of Topeka","ticker":null,"filing_date":"2026-05-19"}]}