{"filing":{"accession_number":"0001331463-26-000153","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-08-04","report_date":"2026-07-29","primary_document":"fhlbbost-20260729.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000153/fhlbbost-20260729.htm"},"events":[{"id":23938,"run_id":21651,"accession_number":"0001331463-26-000153","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 and discount notes by the Federal Home Loan Bank of Boston. Schedule A details 11 separate debt issuances with trade dates in late July and early August 2026, totaling approximately $2.77 billion in principal amount. These are new debt obligations created by the Bank, fitting squarely within Item 2.03 and the debt_issuance event type. The materiality is evident from the aggregate principal amounts and the Bank's explicit statement that \"certain aggregated issuances of consolidated obligations are material to the Bank.\"","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-08-04","form":"8-K","submitted_at":null,"items":[{"id":24299,"accession_number":"0001331463-26-000153","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 and discount notes by the Federal Home Loan Bank of Boston. Schedule A details 11 separate debt issuances with trade dates in late July and early August 2026, totaling approximately $2.77 billion in principal amount. These are new debt obligations created by the Bank, fitting squarely within Item 2.03 and the debt_issuance event type. The materiality is evident from the aggregate principal amounts and the Bank's explicit statement that \"certain aggregated issuances of consolidated obligations are material to the Bank.\"","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:32:23.554229+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":24299,"accession_number":"0001331463-26-000153","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 and discount notes by the Federal Home Loan Bank of Boston. Schedule A details 11 separate debt issuances with trade dates in late July and early August 2026, totaling approximately $2.77 billion in principal amount. These are new debt obligations created by the Bank, fitting squarely within Item 2.03 and the debt_issuance event type. The materiality is evident from the aggregate principal amounts and the Bank's explicit statement that \"certain aggregated issuances of consolidated obligations are material to the Bank.\"","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:32:23.554229+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-08-04"}]}