{"filing":{"accession_number":"0001331463-26-000114","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-06-16","report_date":null,"primary_document":"fhlbbost-20260610.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000114/fhlbbost-20260610.htm"},"events":[{"id":11263,"run_id":9881,"accession_number":"0001331463-26-000114","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 $601 million across six separate bond and note issuances by the Federal Home Loan Bank of Boston on trade dates June 10-12, 2026. While Item 2.03 is technically designated for \"Creation of a Direct Financial Obligation,\" the filing does not frame this as a covenant breach, acceleration event, or off-balance-sheet arrangement triggering financial stress. Rather, it is a routine debt issuance disclosure required by regulation for FHLBanks. The materiality lies in the aggregate debt amount and the Bank's joint and several liability for all FHLBank consolidated obligations, but the event itself—scheduled debt issuance—does not fit cleanly into the more specific event types (covenant_breach, going_concern, material_impairment, etc.). This is classified as other_material because it is a material financial obligation creation that does not match the narrower event taxonomy.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-16","form":"8-K","submitted_at":null,"items":[{"id":7812,"accession_number":"0001331463-26-000114","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 $601 million across six separate bond and note issuances by the Federal Home Loan Bank of Boston on trade dates June 10-12, 2026. While Item 2.03 is technically designated for \"Creation of a Direct Financial Obligation,\" the filing does not frame this as a covenant breach, acceleration event, or off-balance-sheet arrangement triggering financial stress. Rather, it is a routine debt issuance disclosure required by regulation for FHLBanks. The materiality lies in the aggregate debt amount and the Bank's joint and several liability for all FHLBank consolidated obligations, but the event itself—scheduled debt issuance—does not fit cleanly into the more specific event types (covenant_breach, going_concern, material_impairment, etc.). This is classified as other_material because it is a material financial obligation creation that does not match the narrower event taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-16T17:33:09.659856+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":7812,"accession_number":"0001331463-26-000114","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 $601 million across six separate bond and note issuances by the Federal Home Loan Bank of Boston on trade dates June 10-12, 2026. While Item 2.03 is technically designated for \"Creation of a Direct Financial Obligation,\" the filing does not frame this as a covenant breach, acceleration event, or off-balance-sheet arrangement triggering financial stress. Rather, it is a routine debt issuance disclosure required by regulation for FHLBanks. The materiality lies in the aggregate debt amount and the Bank's joint and several liability for all FHLBank consolidated obligations, but the event itself—scheduled debt issuance—does not fit cleanly into the more specific event types (covenant_breach, going_concern, material_impairment, etc.). This is classified as other_material because it is a material financial obligation creation that does not match the narrower event taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-16T17:33:09.659856+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-16"}]}