{"filing":{"accession_number":"0001331463-26-000176","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-09-10","report_date":"2026-09-08","primary_document":"fhlbbost-20260908.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000176/fhlbbost-20260908.htm"},"events":[{"id":32608,"run_id":29968,"accession_number":"0001331463-26-000176","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 totaling $45 million across three separate debt securities (trade dates 9/8/2026, settlement dates ranging 9/11/2026–9/18/2026, maturities 2029–2031). This is a classic debt_issuance event under Item 2.03, with Schedule A providing detailed terms including coupon rates (4.800%–4.900%), call provisions, and maturity dates. The Bank explicitly notes that \"consolidated obligations are by regulation the joint and several obligations of the 11 Federal Home Loan Banks,\" establishing the direct financial obligation. Material to investors assessing the Bank's capital structure and funding activities.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-09-10","form":"8-K","submitted_at":null,"items":[{"id":35820,"accession_number":"0001331463-26-000176","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 totaling $45 million across three separate debt securities (trade dates 9/8/2026, settlement dates ranging 9/11/2026–9/18/2026, maturities 2029–2031). This is a classic debt_issuance event under Item 2.03, with Schedule A providing detailed terms including coupon rates (4.800%–4.900%), call provisions, and maturity dates. The Bank explicitly notes that \"consolidated obligations are by regulation the joint and several obligations of the 11 Federal Home Loan Banks,\" establishing the direct financial obligation. Material to investors assessing the Bank's capital structure and funding activities.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T17:59:40.074646+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35820,"accession_number":"0001331463-26-000176","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 totaling $45 million across three separate debt securities (trade dates 9/8/2026, settlement dates ranging 9/11/2026–9/18/2026, maturities 2029–2031). This is a classic debt_issuance event under Item 2.03, with Schedule A providing detailed terms including coupon rates (4.800%–4.900%), call provisions, and maturity dates. The Bank explicitly notes that \"consolidated obligations are by regulation the joint and several obligations of the 11 Federal Home Loan Banks,\" establishing the direct financial obligation. Material to investors assessing the Bank's capital structure and funding activities.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T17:59:40.074646+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-09-10"}]}