{"filing":{"accession_number":"0001331463-26-000109","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-06-09","report_date":null,"primary_document":"fhlbbost-20260603.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000109/fhlbbost-20260603.htm"},"events":[{"id":5983,"run_id":5251,"accession_number":"0001331463-26-000109","anchor_item_number":"2.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"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 $216 million across seven separate issuances with maturities ranging from 2027 to 2031. While Item 2.03 typically signals covenant_breach or debt acceleration events, this filing discloses routine debt issuances in the ordinary course of business by a Federal Home Loan Bank, which is a specialized financial institution whose primary funding mechanism is consolidated obligation issuances. The disclosure is material to investors as it affects the Bank's capital structure and leverage, but does not fit the covenant_breach category (no triggering event or acceleration) and is better classified as other_material given the unique regulatory and operational context of FHLBank debt issuances.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-09","form":"8-K","submitted_at":null,"items":[{"id":5466,"accession_number":"0001331463-26-000109","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 $216 million across seven separate issuances with maturities ranging from 2027 to 2031. While Item 2.03 typically signals covenant_breach or debt acceleration events, this filing discloses routine debt issuances in the ordinary course of business by a Federal Home Loan Bank, which is a specialized financial institution whose primary funding mechanism is consolidated obligation issuances. The disclosure is material to investors as it affects the Bank's capital structure and leverage, but does not fit the covenant_breach category (no triggering event or acceleration) and is better classified as other_material given the unique regulatory and operational context of FHLBank debt issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-09T19:00:12.129622+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":5466,"accession_number":"0001331463-26-000109","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 $216 million across seven separate issuances with maturities ranging from 2027 to 2031. While Item 2.03 typically signals covenant_breach or debt acceleration events, this filing discloses routine debt issuances in the ordinary course of business by a Federal Home Loan Bank, which is a specialized financial institution whose primary funding mechanism is consolidated obligation issuances. The disclosure is material to investors as it affects the Bank's capital structure and leverage, but does not fit the covenant_breach category (no triggering event or acceleration) and is better classified as other_material given the unique regulatory and operational context of FHLBank debt issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-09T19:00:12.129622+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-09"}]}