{"filing":{"accession_number":"0001331463-26-000151","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-07-28","report_date":"2026-07-23","primary_document":"fhlbbost-20260723.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000151/fhlbbost-20260723.htm"},"events":[{"id":21008,"run_id":18932,"accession_number":"0001331463-26-000151","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 obligation bonds by the Federal Home Loan Bank of Boston. Schedule A reports three new debt securities issued on trade dates 7/23/2026 and 7/24/2026, with principal amounts totaling $70 million ($20M, $25M, and $25M respectively), maturing between 2028 and 2033. This is a classic debt issuance under Item 2.03, creating new direct financial obligations for the Bank.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-07-28","form":"8-K","submitted_at":null,"items":[{"id":20539,"accession_number":"0001331463-26-000151","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 obligation bonds by the Federal Home Loan Bank of Boston. Schedule A reports three new debt securities issued on trade dates 7/23/2026 and 7/24/2026, with principal amounts totaling $70 million ($20M, $25M, and $25M respectively), maturing between 2028 and 2033. This is a classic debt issuance under Item 2.03, creating new direct financial obligations for the Bank.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-28T18:26:40.317607+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20539,"accession_number":"0001331463-26-000151","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 obligation bonds by the Federal Home Loan Bank of Boston. Schedule A reports three new debt securities issued on trade dates 7/23/2026 and 7/24/2026, with principal amounts totaling $70 million ($20M, $25M, and $25M respectively), maturing between 2028 and 2033. This is a classic debt issuance under Item 2.03, creating new direct financial obligations for the Bank.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-28T18:26:40.317607+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-07-28"}]}