{"filing":{"accession_number":"0001331463-26-000111","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-06-11","report_date":null,"primary_document":"fhlbbost-20260608.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000111/fhlbbost-20260608.htm"},"events":[{"id":5430,"run_id":4756,"accession_number":"0001331463-26-000111","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 issuance of consolidated obligations (debt securities) totaling approximately $1.37 billion across five tranches with varying maturities and rate structures. While Item 2.03 typically signals covenant_breach or direct financial obligations of concern, 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 terms in Schedule A, but does not indicate a triggering event, breach, or acceleration of obligations that would warrant covenant_breach classification.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-11","form":"8-K","submitted_at":null,"items":[{"id":6184,"accession_number":"0001331463-26-000111","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 issuance of consolidated obligations (debt securities) totaling approximately $1.37 billion across five tranches with varying maturities and rate structures. While Item 2.03 typically signals covenant_breach or direct financial obligations of concern, 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 terms in Schedule A, but does not indicate a triggering event, breach, or acceleration of obligations that would warrant covenant_breach classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T17:30:07.026587+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6184,"accession_number":"0001331463-26-000111","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 issuance of consolidated obligations (debt securities) totaling approximately $1.37 billion across five tranches with varying maturities and rate structures. While Item 2.03 typically signals covenant_breach or direct financial obligations of concern, 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 terms in Schedule A, but does not indicate a triggering event, breach, or acceleration of obligations that would warrant covenant_breach classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T17:30:07.026587+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-11"}]}