{"filing":{"accession_number":"0001331463-26-000168","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-08-27","report_date":"2026-08-24","primary_document":"fhlbbost-20260824.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000168/fhlbbost-20260824.htm"},"events":[{"id":29974,"run_id":27475,"accession_number":"0001331463-26-000168","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 two specific debt issuances on trade date 8/24/2026: a $15 million bond maturing 2/26/2029 and a $25 million bond maturing 9/11/2034, both with fixed coupon rates. This is a classic Item 2.03 debt issuance disclosure, material to investors assessing the Bank's capital structure and financial obligations.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-08-27","form":"8-K","submitted_at":null,"items":[{"id":32447,"accession_number":"0001331463-26-000168","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 two specific debt issuances on trade date 8/24/2026: a $15 million bond maturing 2/26/2029 and a $25 million bond maturing 9/11/2034, both with fixed coupon rates. This is a classic Item 2.03 debt issuance disclosure, material to investors assessing the Bank's capital structure and financial obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T17:15:57.192588+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":32447,"accession_number":"0001331463-26-000168","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 two specific debt issuances on trade date 8/24/2026: a $15 million bond maturing 2/26/2029 and a $25 million bond maturing 9/11/2034, both with fixed coupon rates. This is a classic Item 2.03 debt issuance disclosure, material to investors assessing the Bank's capital structure and financial obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T17:15:57.192588+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-08-27"}]}