{"filing":{"accession_number":"0001331463-26-000164","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-08-20","report_date":"2026-08-17","primary_document":"fhlbbost-20260817.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000164/fhlbbost-20260817.htm"},"events":[{"id":28805,"run_id":26362,"accession_number":"0001331463-26-000164","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 a direct financial obligation through the issuance of consolidated obligation bonds by the Federal Home Loan Bank of Boston. Schedule A reports a specific bond issuance with a trade date of 8/17/2026, settlement date of 8/18/2026, maturity date of 2/26/2029, a par value of $10,000,000, and a coupon rate of 4.270%. This is a material debt issuance that creates a direct financial obligation for the Bank, fitting squarely within Item 2.03 and the debt_issuance event type.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-08-20","form":"8-K","submitted_at":null,"items":[{"id":30855,"accession_number":"0001331463-26-000164","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 a direct financial obligation through the issuance of consolidated obligation bonds by the Federal Home Loan Bank of Boston. Schedule A reports a specific bond issuance with a trade date of 8/17/2026, settlement date of 8/18/2026, maturity date of 2/26/2029, a par value of $10,000,000, and a coupon rate of 4.270%. This is a material debt issuance that creates a direct financial obligation for the Bank, fitting squarely within Item 2.03 and the debt_issuance event type.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T17:52:39.402179+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30855,"accession_number":"0001331463-26-000164","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 a direct financial obligation through the issuance of consolidated obligation bonds by the Federal Home Loan Bank of Boston. Schedule A reports a specific bond issuance with a trade date of 8/17/2026, settlement date of 8/18/2026, maturity date of 2/26/2029, a par value of $10,000,000, and a coupon rate of 4.270%. This is a material debt issuance that creates a direct financial obligation for the Bank, fitting squarely within Item 2.03 and the debt_issuance event type.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T17:52:39.402179+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-08-20"}]}