{"filing":{"accession_number":"0001325878-26-000107","cik":"0001325878","ticker":null,"company_name":"Federal Home Loan Bank of Topeka","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"fhlbt-20260518.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000107/fhlbt-20260518.htm"},"events":[{"id":9474,"run_id":8307,"accession_number":"0001325878-26-000107","anchor_item_number":"2.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"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 $890 million across eight separate securities issued on trade dates 05/18/2026 and 05/19/2026. While Item 2.03 is the designated item for direct financial obligations, the taxonomy lacks a specific \"debt_issuance\" category. The disclosure is material to investors as it represents significant new debt obligations for the FHLBank, though the filing itself notes the FHLBank has not made a materiality judgment on individual obligations. This is classified as \"other_material\" rather than a more specific event type because debt issuance activity, while routine for a Federal Home Loan Bank, does not fit cleanly into the provided taxonomy categories.","company_name":"Federal Home Loan Bank of Topeka","ticker":null,"filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1125,"accession_number":"0001325878-26-000107","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 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $890 million across eight separate securities issued on trade dates 05/18/2026 and 05/19/2026. While Item 2.03 is the designated item for direct financial obligations, the taxonomy lacks a specific \"debt_issuance\" category. The disclosure is material to investors as it represents significant new debt obligations for the FHLBank, though the filing itself notes the FHLBank has not made a materiality judgment on individual obligations. This is classified as \"other_material\" rather than a more specific event type because debt issuance activity, while routine for a Federal Home Loan Bank, does not fit cleanly into the provided taxonomy categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:58:36.401335+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1125,"accession_number":"0001325878-26-000107","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 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $890 million across eight separate securities issued on trade dates 05/18/2026 and 05/19/2026. While Item 2.03 is the designated item for direct financial obligations, the taxonomy lacks a specific \"debt_issuance\" category. The disclosure is material to investors as it represents significant new debt obligations for the FHLBank, though the filing itself notes the FHLBank has not made a materiality judgment on individual obligations. This is classified as \"other_material\" rather than a more specific event type because debt issuance activity, while routine for a Federal Home Loan Bank, does not fit cleanly into the provided taxonomy categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:58:36.401335+00:00","company_name":"Federal Home Loan Bank of Topeka","ticker":null,"filing_date":"2026-05-21"}]}