{"filing":{"accession_number":"0001325878-26-000109","cik":"0001325878","ticker":null,"company_name":"Federal Home Loan Bank of Topeka","form":"8-K","filing_date":"2026-05-27","report_date":null,"primary_document":"fhlbt-20260520.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000109/fhlbt-20260520.htm"},"events":[{"id":8804,"run_id":7726,"accession_number":"0001325878-26-000109","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 obligation bonds and discount notes totaling approximately $560 million across five separate issuances with varying maturities (2026–2034) and coupon rates (3.83%–5.08%). 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 ordinary course of business—a material financing activity that does not fit the specific covenant_breach taxonomy (which implies a triggering default or acceleration). The disclosure is material to investors assessing the registrant's capital structure and funding activities, but the event itself is a standard debt offering rather than a breach or distress signal.","company_name":"Federal Home Loan Bank of Topeka","ticker":null,"filing_date":"2026-05-27","form":"8-K","submitted_at":null,"items":[{"id":2005,"accession_number":"0001325878-26-000109","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 obligation bonds and discount notes totaling approximately $560 million across five separate issuances with varying maturities (2026–2034) and coupon rates (3.83%–5.08%). 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 ordinary course of business—a material financing activity that does not fit the specific covenant_breach taxonomy (which implies a triggering default or acceleration). The disclosure is material to investors assessing the registrant's capital structure and funding activities, but the event itself is a standard debt offering rather than a breach or distress signal.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-28T02:36:16.220331+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2005,"accession_number":"0001325878-26-000109","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 obligation bonds and discount notes totaling approximately $560 million across five separate issuances with varying maturities (2026–2034) and coupon rates (3.83%–5.08%). 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 ordinary course of business—a material financing activity that does not fit the specific covenant_breach taxonomy (which implies a triggering default or acceleration). The disclosure is material to investors assessing the registrant's capital structure and funding activities, but the event itself is a standard debt offering rather than a breach or distress signal.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-28T02:36:16.220331+00:00","company_name":"Federal Home Loan Bank of Topeka","ticker":null,"filing_date":"2026-05-27"}]}