{"filing":{"accession_number":"0001331463-26-000116","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-06-18","report_date":null,"primary_document":"fhlbbost-20260615.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000116/fhlbbost-20260615.htm"},"events":[{"id":11763,"run_id":10344,"accession_number":"0001331463-26-000116","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 $415 million across six tranches on trade dates of 6/15–6/16/2026. While Item 2.03 typically signals covenant breaches or direct financial obligations under off-balance-sheet arrangements, this filing discloses routine debt issuances by a Federal Home Loan Bank in the ordinary course of business. The disclosure is material to investors (debt issuances affect the registrant's capital structure and leverage), but does not fit the specific \"covenant_breach\" taxonomy, which contemplates triggering events that accelerate obligations or indicate financial stress. This is a standard debt capital-raising activity disclosed under the appropriate Item, best classified as \"other_material\" rather than forcing it into a misaligned category.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-18","form":"8-K","submitted_at":null,"items":[{"id":8431,"accession_number":"0001331463-26-000116","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 $415 million across six tranches on trade dates of 6/15–6/16/2026. While Item 2.03 typically signals covenant breaches or direct financial obligations under off-balance-sheet arrangements, this filing discloses routine debt issuances by a Federal Home Loan Bank in the ordinary course of business. The disclosure is material to investors (debt issuances affect the registrant's capital structure and leverage), but does not fit the specific \"covenant_breach\" taxonomy, which contemplates triggering events that accelerate obligations or indicate financial stress. This is a standard debt capital-raising activity disclosed under the appropriate Item, best classified as \"other_material\" rather than forcing it into a misaligned category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-18T16:52:07.670827+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":8431,"accession_number":"0001331463-26-000116","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 $415 million across six tranches on trade dates of 6/15–6/16/2026. While Item 2.03 typically signals covenant breaches or direct financial obligations under off-balance-sheet arrangements, this filing discloses routine debt issuances by a Federal Home Loan Bank in the ordinary course of business. The disclosure is material to investors (debt issuances affect the registrant's capital structure and leverage), but does not fit the specific \"covenant_breach\" taxonomy, which contemplates triggering events that accelerate obligations or indicate financial stress. This is a standard debt capital-raising activity disclosed under the appropriate Item, best classified as \"other_material\" rather than forcing it into a misaligned category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-18T16:52:07.670827+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-06-18"}]}