{"filing":{"accession_number":"0001326771-26-000099","cik":"0001326771","ticker":null,"company_name":"Federal Home Loan Bank of Cincinnati","form":"8-K","filing_date":"2026-06-16","report_date":null,"primary_document":"fhlbcin-20260611.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1326771/000132677126000099/fhlbcin-20260611.htm"},"events":[{"id":11254,"run_id":9872,"accession_number":"0001326771-26-000099","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 totaling $116 million ($96M + $20M) by the Federal Home Loan Bank of Cincinnati. While Item 2.03 is technically designed for covenant breaches and direct financial obligations, the filing itself explicitly states \"although Consolidated Obligations issuance is material to the FHLB,\" indicating the registrant views this debt issuance as material. However, this does not fit cleanly into the covenant_breach category (which requires a triggering event accelerating obligations) nor any other specific taxonomy event. The issuance of material debt by a financial institution is a significant capital markets event affecting investor assessment, but the taxonomy lacks a dedicated debt issuance category distinct from M\u0026A or dilutive equity issuances.","company_name":"Federal Home Loan Bank of Cincinnati","ticker":null,"filing_date":"2026-06-16","form":"8-K","submitted_at":null,"items":[{"id":7803,"accession_number":"0001326771-26-000099","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 totaling $116 million ($96M + $20M) by the Federal Home Loan Bank of Cincinnati. While Item 2.03 is technically designed for covenant breaches and direct financial obligations, the filing itself explicitly states \"although Consolidated Obligations issuance is material to the FHLB,\" indicating the registrant views this debt issuance as material. However, this does not fit cleanly into the covenant_breach category (which requires a triggering event accelerating obligations) nor any other specific taxonomy event. The issuance of material debt by a financial institution is a significant capital markets event affecting investor assessment, but the taxonomy lacks a dedicated debt issuance category distinct from M\u0026A or dilutive equity issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-16T15:32:07.395777+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":7803,"accession_number":"0001326771-26-000099","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 totaling $116 million ($96M + $20M) by the Federal Home Loan Bank of Cincinnati. While Item 2.03 is technically designed for covenant breaches and direct financial obligations, the filing itself explicitly states \"although Consolidated Obligations issuance is material to the FHLB,\" indicating the registrant views this debt issuance as material. However, this does not fit cleanly into the covenant_breach category (which requires a triggering event accelerating obligations) nor any other specific taxonomy event. The issuance of material debt by a financial institution is a significant capital markets event affecting investor assessment, but the taxonomy lacks a dedicated debt issuance category distinct from M\u0026A or dilutive equity issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-16T15:32:07.395777+00:00","company_name":"Federal Home Loan Bank of Cincinnati","ticker":null,"filing_date":"2026-06-16"}]}