{"filing":{"accession_number":"0001331465-26-000097","cik":"0001331465","ticker":null,"company_name":"Federal Home Loan Bank of Atlanta","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"fhlba-20260515.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331465/000133146526000097/fhlba-20260515.htm"},"classifications":[{"id":261,"accession_number":"0001331465-26-000097","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":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligations (debt securities) totaling $850 million across three tranches with trade dates of 5/15/2026 and 5/19/2026. While Item 2.03 is the designated item for debt issuances, the taxonomy lacks a specific \"debt_issuance\" category. The filing explicitly states \"consolidated obligations issuance is material to the Bank,\" and these obligations represent direct financial liabilities. This is classified as \"other_material\" rather than \"covenant_breach\" (which addresses defaults) because it represents routine debt capital-raising activity, albeit material in amount, that does not fit the more specific event categories provided.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:40:20.602983+00:00","company_name":"Federal Home Loan Bank of Atlanta","ticker":null,"filing_date":"2026-05-19"}]}