{"filing":{"accession_number":"0001331463-26-000101","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-05-26","report_date":null,"primary_document":"fhlbbost-20260521.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000101/fhlbbost-20260521.htm"},"events":[{"id":9079,"run_id":7971,"accession_number":"0001331463-26-000101","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 $725 million across four tranches on trade date 5/21/2026. While Item 2.03 is nominally for \"Creation of a Direct Financial Obligation,\" the filing itself notes that \"although certain aggregated issuances of consolidated obligations are material to the Bank, 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, which regularly issues consolidated obligations as its primary funding mechanism. This does not fit cleanly into covenant_breach (no breach alleged), ma_activity (no acquisition/merger), or other specific event types—it is a material debt issuance that warrants classification as other_material rather than forcing it into an ill-fitting category.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-05-26","form":"8-K","submitted_at":null,"items":[{"id":1573,"accession_number":"0001331463-26-000101","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 $725 million across four tranches on trade date 5/21/2026. While Item 2.03 is nominally for \"Creation of a Direct Financial Obligation,\" the filing itself notes that \"although certain aggregated issuances of consolidated obligations are material to the Bank, 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, which regularly issues consolidated obligations as its primary funding mechanism. This does not fit cleanly into covenant_breach (no breach alleged), ma_activity (no acquisition/merger), or other specific event types—it is a material debt issuance that warrants classification as other_material rather than forcing it into an ill-fitting category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:15:25.270559+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1573,"accession_number":"0001331463-26-000101","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 $725 million across four tranches on trade date 5/21/2026. While Item 2.03 is nominally for \"Creation of a Direct Financial Obligation,\" the filing itself notes that \"although certain aggregated issuances of consolidated obligations are material to the Bank, 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, which regularly issues consolidated obligations as its primary funding mechanism. This does not fit cleanly into covenant_breach (no breach alleged), ma_activity (no acquisition/merger), or other specific event types—it is a material debt issuance that warrants classification as other_material rather than forcing it into an ill-fitting category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:15:25.270559+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-05-26"}]}