{"filing":{"accession_number":"0001325878-26-000111","cik":"0001325878","ticker":null,"company_name":"Federal Home Loan Bank of Topeka","form":"8-K","filing_date":"2026-06-02","report_date":null,"primary_document":"fhlbt-20260527.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000111/fhlbt-20260527.htm"},"events":[{"id":7532,"run_id":6619,"accession_number":"0001325878-26-000111","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 consolidated obligations (debt securities) totaling approximately $170 million across five tranches with trade dates of 05/27/2026 and 05/29/2026. While Item 2.03 is technically titled \"Creation of a Direct Financial Obligation,\" the filing itself states \"although consolidated obligations issuance is material to the FHLBank, we have not made a judgment as to the materiality of any particular consolidated obligation or obligations.\" The disclosure is routine debt issuance reporting for a Federal Home Loan Bank, not a covenant breach, going-concern issue, or other acute financial stress signal. However, the creation of direct financial obligations of this magnitude is material to investors assessing the registrant's capital structure and leverage, warranting classification as a material event that does not fit the more specific taxonomy categories.","company_name":"Federal Home Loan Bank of Topeka","ticker":null,"filing_date":"2026-06-02","form":"8-K","submitted_at":null,"items":[{"id":3664,"accession_number":"0001325878-26-000111","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 consolidated obligations (debt securities) totaling approximately $170 million across five tranches with trade dates of 05/27/2026 and 05/29/2026. While Item 2.03 is technically titled \"Creation of a Direct Financial Obligation,\" the filing itself states \"although consolidated obligations issuance is material to the FHLBank, we have not made a judgment as to the materiality of any particular consolidated obligation or obligations.\" The disclosure is routine debt issuance reporting for a Federal Home Loan Bank, not a covenant breach, going-concern issue, or other acute financial stress signal. However, the creation of direct financial obligations of this magnitude is material to investors assessing the registrant's capital structure and leverage, warranting classification as a material event that does not fit the more specific taxonomy categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-03T02:38:38.308286+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":3664,"accession_number":"0001325878-26-000111","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 consolidated obligations (debt securities) totaling approximately $170 million across five tranches with trade dates of 05/27/2026 and 05/29/2026. While Item 2.03 is technically titled \"Creation of a Direct Financial Obligation,\" the filing itself states \"although consolidated obligations issuance is material to the FHLBank, we have not made a judgment as to the materiality of any particular consolidated obligation or obligations.\" The disclosure is routine debt issuance reporting for a Federal Home Loan Bank, not a covenant breach, going-concern issue, or other acute financial stress signal. However, the creation of direct financial obligations of this magnitude is material to investors assessing the registrant's capital structure and leverage, warranting classification as a material event that does not fit the more specific taxonomy categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-03T02:38:38.308286+00:00","company_name":"Federal Home Loan Bank of Topeka","ticker":null,"filing_date":"2026-06-02"}]}