{"filing":{"accession_number":"0001331463-26-000172","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-09-03","report_date":"2026-08-31","primary_document":"fhlbbost-20260831.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000172/fhlbbost-20260831.htm"},"events":[{"id":31552,"run_id":28959,"accession_number":"0001331463-26-000172","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: a $25 million bond issued 8/31/2026 maturing 9/18/2031 at 5.000% coupon, and a $30 million bond issued 9/1/2026 maturing 10/8/2027 at 4.350% coupon. This is a classic Item 2.03 debt issuance disclosure, and the Bank's joint and several liability for all FHLBank consolidated obligations makes these obligations material to investors assessing the Bank's financial position.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-09-03","form":"8-K","submitted_at":null,"items":[{"id":34476,"accession_number":"0001331463-26-000172","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: a $25 million bond issued 8/31/2026 maturing 9/18/2031 at 5.000% coupon, and a $30 million bond issued 9/1/2026 maturing 10/8/2027 at 4.350% coupon. This is a classic Item 2.03 debt issuance disclosure, and the Bank's joint and several liability for all FHLBank consolidated obligations makes these obligations material to investors assessing the Bank's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T17:38:52.270713+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":34476,"accession_number":"0001331463-26-000172","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: a $25 million bond issued 8/31/2026 maturing 9/18/2031 at 5.000% coupon, and a $30 million bond issued 9/1/2026 maturing 10/8/2027 at 4.350% coupon. This is a classic Item 2.03 debt issuance disclosure, and the Bank's joint and several liability for all FHLBank consolidated obligations makes these obligations material to investors assessing the Bank's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T17:38:52.270713+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-09-03"}]}