{"filing":{"accession_number":"0001331463-26-000137","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-07-16","report_date":null,"primary_document":"fhlbbost-20260713.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000137/fhlbbost-20260713.htm"},"events":[{"id":18353,"run_id":16496,"accession_number":"0001331463-26-000137","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The filing discloses the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) by the Federal Home Loan Bank of Boston. Schedule A details three specific debt issuances with trade dates in July 2026, including a $10 million fixed-rate bond due 2031, a $250 million variable-rate discount note due 2026, and a $10 million fixed-rate bond due 2029. This is a classic debt_issuance event under Item 2.03, representing new direct financial obligations created by the registrant.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-07-16","form":"8-K","submitted_at":null,"items":[{"id":17141,"accession_number":"0001331463-26-000137","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":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) by the Federal Home Loan Bank of Boston. Schedule A details three specific debt issuances with trade dates in July 2026, including a $10 million fixed-rate bond due 2031, a $250 million variable-rate discount note due 2026, and a $10 million fixed-rate bond due 2029. This is a classic debt_issuance event under Item 2.03, representing new direct financial obligations created by the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-16T16:46:38.073721+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17141,"accession_number":"0001331463-26-000137","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":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) by the Federal Home Loan Bank of Boston. Schedule A details three specific debt issuances with trade dates in July 2026, including a $10 million fixed-rate bond due 2031, a $250 million variable-rate discount note due 2026, and a $10 million fixed-rate bond due 2029. This is a classic debt_issuance event under Item 2.03, representing new direct financial obligations created by the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-16T16:46:38.073721+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-07-16"}]}