{"filing":{"accession_number":"0001331463-26-000107","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-06-04","report_date":null,"primary_document":"fhlbbost-20260601.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000107/fhlbbost-20260601.htm"},"events":[{"id":6874,"run_id":6023,"accession_number":"0001331463-26-000107","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 creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $115 million across five separate issuances with maturities ranging from 2027 to 2031. While Item 2.03 typically signals covenant breaches or material debt obligations, this filing appears to be a routine periodic disclosure of debt issuances by a Federal Home Loan Bank, which is required to report consolidated obligations under regulatory requirements. The disclosure emphasizes that the Bank is jointly and severally liable for all FHLBank consolidated obligations, but the issuances themselves appear to be ordinary course financing activities rather than a triggering event of material financial stress or covenant violation.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-04","form":"8-K","submitted_at":null,"items":[{"id":4414,"accession_number":"0001331463-26-000107","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 creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $115 million across five separate issuances with maturities ranging from 2027 to 2031. While Item 2.03 typically signals covenant breaches or material debt obligations, this filing appears to be a routine periodic disclosure of debt issuances by a Federal Home Loan Bank, which is required to report consolidated obligations under regulatory requirements. The disclosure emphasizes that the Bank is jointly and severally liable for all FHLBank consolidated obligations, but the issuances themselves appear to be ordinary course financing activities rather than a triggering event of material financial stress or covenant violation.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T05:18:12.762313+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":4414,"accession_number":"0001331463-26-000107","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 creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $115 million across five separate issuances with maturities ranging from 2027 to 2031. While Item 2.03 typically signals covenant breaches or material debt obligations, this filing appears to be a routine periodic disclosure of debt issuances by a Federal Home Loan Bank, which is required to report consolidated obligations under regulatory requirements. The disclosure emphasizes that the Bank is jointly and severally liable for all FHLBank consolidated obligations, but the issuances themselves appear to be ordinary course financing activities rather than a triggering event of material financial stress or covenant violation.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T05:18:12.762313+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-04"}]}