{"filing":{"accession_number":"0001331463-26-000097","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"fhlbbost-20260513.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000097/fhlbbost-20260513.htm"},"classifications":[{"id":260,"accession_number":"0001331463-26-000097","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":0.75,"reasoning":"This Item 2.03 disclosure reports the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $2.185 billion across multiple tranches with varying maturities, rates, and call features. While Item 2.03 typically signals covenant_breach or debt acceleration events, this filing discloses routine debt issuances by a Federal Home Loan Bank in the ordinary course of business—a material but recurring funding activity. The disclosure emphasizes joint and several liability across all FHLBanks and provides detailed Schedule A information on each issuance, making it material to investors but not fitting the specific covenant_breach or other narrower event categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:40:16.878994+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-05-19"}]}