{"filing":{"accession_number":"0001331463-26-000166","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-08-25","report_date":"2026-08-19","primary_document":"fhlbbost-20260819.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000166/fhlbbost-20260819.htm"},"events":[{"id":29406,"run_id":26927,"accession_number":"0001331463-26-000166","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 details three specific bond issuances with trade dates in August 2026, totaling $50 million in principal ($15M + $25M + $10M), with maturity dates ranging from 2028 to 2031 and fixed coupon rates of 4.45%-4.625%. 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":"2026-08-25","form":"8-K","submitted_at":null,"items":[{"id":31682,"accession_number":"0001331463-26-000166","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 details three specific bond issuances with trade dates in August 2026, totaling $50 million in principal ($15M + $25M + $10M), with maturity dates ranging from 2028 to 2031 and fixed coupon rates of 4.45%-4.625%. 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":"2026-08-25T17:17:48.798116+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":31682,"accession_number":"0001331463-26-000166","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 details three specific bond issuances with trade dates in August 2026, totaling $50 million in principal ($15M + $25M + $10M), with maturity dates ranging from 2028 to 2031 and fixed coupon rates of 4.45%-4.625%. 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":"2026-08-25T17:17:48.798116+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-08-25"}]}