{"filing":{"accession_number":"0001326771-26-000089","cik":"0001326771","ticker":null,"company_name":"Federal Home Loan Bank of Cincinnati","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"fhlbcin-20260519.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1326771/000132677126000089/fhlbcin-20260519.htm"},"events":[{"id":9475,"run_id":8308,"accession_number":"0001326771-26-000089","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 Bonds ($19.5M and $15.5M par amounts) by the Federal Home Loan Bank of Cincinnati on trade dates 5/19/2026. While Item 2.03 is technically designated for \"Creation of a Direct Financial Obligation,\" the filing itself explicitly states \"although Consolidated Obligations issuance is material to the FHLB, we have not made a judgment as to the materiality of any particular Consolidated Obligation or Obligations.\" The disclosure does not fit cleanly into the covenant_breach taxonomy (no breach alleged) and represents routine debt issuance rather than a discrete material event like M\u0026A, impairment, or executive change. The materiality assertion combined with the routine nature of debt issuance for a Federal Home Loan Bank suggests classification as other_material rather than a more specific event type.","company_name":"Federal Home Loan Bank of Cincinnati","ticker":null,"filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1126,"accession_number":"0001326771-26-000089","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 Bonds ($19.5M and $15.5M par amounts) by the Federal Home Loan Bank of Cincinnati on trade dates 5/19/2026. While Item 2.03 is technically designated for \"Creation of a Direct Financial Obligation,\" the filing itself explicitly states \"although Consolidated Obligations issuance is material to the FHLB, we have not made a judgment as to the materiality of any particular Consolidated Obligation or Obligations.\" The disclosure does not fit cleanly into the covenant_breach taxonomy (no breach alleged) and represents routine debt issuance rather than a discrete material event like M\u0026A, impairment, or executive change. The materiality assertion combined with the routine nature of debt issuance for a Federal Home Loan Bank suggests classification as other_material rather than a more specific event type.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:58:40.182065+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1126,"accession_number":"0001326771-26-000089","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 Bonds ($19.5M and $15.5M par amounts) by the Federal Home Loan Bank of Cincinnati on trade dates 5/19/2026. While Item 2.03 is technically designated for \"Creation of a Direct Financial Obligation,\" the filing itself explicitly states \"although Consolidated Obligations issuance is material to the FHLB, we have not made a judgment as to the materiality of any particular Consolidated Obligation or Obligations.\" The disclosure does not fit cleanly into the covenant_breach taxonomy (no breach alleged) and represents routine debt issuance rather than a discrete material event like M\u0026A, impairment, or executive change. The materiality assertion combined with the routine nature of debt issuance for a Federal Home Loan Bank suggests classification as other_material rather than a more specific event type.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:58:40.182065+00:00","company_name":"Federal Home Loan Bank of Cincinnati","ticker":null,"filing_date":"2026-05-21"}]}