{"filing":{"accession_number":"0001331463-26-000182","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-09-22","report_date":"2026-09-16","primary_document":"fhlbbost-20260916.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000182/fhlbbost-20260916.htm"},"events":[{"id":34273,"run_id":31541,"accession_number":"0001331463-26-000182","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 and discount notes by the Federal Home Loan Bank of Boston. Schedule A details seven specific debt issuances with trade dates in September 2026, ranging from $10 million to $250 million in principal amount, with maturities from 2027 to 2036 and coupon rates from 4.565% to 5.500%. This is a classic Item 2.03 debt issuance disclosure, and the aggregate principal amount of approximately $365 million is material to the registrant.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-09-22","form":"8-K","submitted_at":null,"items":[{"id":37954,"accession_number":"0001331463-26-000182","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 and discount notes by the Federal Home Loan Bank of Boston. Schedule A details seven specific debt issuances with trade dates in September 2026, ranging from $10 million to $250 million in principal amount, with maturities from 2027 to 2036 and coupon rates from 4.565% to 5.500%. This is a classic Item 2.03 debt issuance disclosure, and the aggregate principal amount of approximately $365 million is material to the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T19:11:37.863065+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":37954,"accession_number":"0001331463-26-000182","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 and discount notes by the Federal Home Loan Bank of Boston. Schedule A details seven specific debt issuances with trade dates in September 2026, ranging from $10 million to $250 million in principal amount, with maturities from 2027 to 2036 and coupon rates from 4.565% to 5.500%. This is a classic Item 2.03 debt issuance disclosure, and the aggregate principal amount of approximately $365 million is material to the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T19:11:37.863065+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-09-22"}]}