{"filing":{"accession_number":"0001331463-26-000103","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-05-28","report_date":null,"primary_document":"fhlbbost-20260526.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000103/fhlbbost-20260526.htm"},"events":[{"id":8494,"run_id":7455,"accession_number":"0001331463-26-000103","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 $45 million in principal across two bond offerings with trade dates of 5/26/2026. While Item 2.03 is nominally for \"Creation of a Direct Financial Obligation,\" the filing does not describe a covenant breach, acceleration, or triggering event that would fit the `covenant_breach` taxonomy. Instead, it is a routine debt issuance disclosure by a Federal Home Loan Bank, which is a material financing activity but does not align cleanly with the more specific event types (earnings, M\u0026A, impairment, litigation, etc.). The disclosure is material to investors assessing the Bank's capital structure and funding activities, but the event itself—issuance of debt in the ordinary course—is best classified as `other_material` rather than forcing it into an ill-fitting category.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-05-28","form":"8-K","submitted_at":null,"items":[{"id":2408,"accession_number":"0001331463-26-000103","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 $45 million in principal across two bond offerings with trade dates of 5/26/2026. While Item 2.03 is nominally for \"Creation of a Direct Financial Obligation,\" the filing does not describe a covenant breach, acceleration, or triggering event that would fit the `covenant_breach` taxonomy. Instead, it is a routine debt issuance disclosure by a Federal Home Loan Bank, which is a material financing activity but does not align cleanly with the more specific event types (earnings, M\u0026A, impairment, litigation, etc.). The disclosure is material to investors assessing the Bank's capital structure and funding activities, but the event itself—issuance of debt in the ordinary course—is best classified 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":"2026-05-29T02:43:31.422427+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2408,"accession_number":"0001331463-26-000103","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 $45 million in principal across two bond offerings with trade dates of 5/26/2026. While Item 2.03 is nominally for \"Creation of a Direct Financial Obligation,\" the filing does not describe a covenant breach, acceleration, or triggering event that would fit the `covenant_breach` taxonomy. Instead, it is a routine debt issuance disclosure by a Federal Home Loan Bank, which is a material financing activity but does not align cleanly with the more specific event types (earnings, M\u0026A, impairment, litigation, etc.). The disclosure is material to investors assessing the Bank's capital structure and funding activities, but the event itself—issuance of debt in the ordinary course—is best classified 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":"2026-05-29T02:43:31.422427+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-05-28"}]}