{"filing":{"accession_number":"0001331465-26-000099","cik":"0001331465","ticker":null,"company_name":"Federal Home Loan Bank of Atlanta","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"fhlba-20260518.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331465/000133146526000099/fhlba-20260518.htm"},"events":[{"id":9480,"run_id":8313,"accession_number":"0001331465-26-000099","anchor_item_number":"2.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"summary":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $505 million across five separate debt securities issued in May 2026. While Item 2.03 is technically designed for covenant_breach events, the filing's explicit focus on debt issuance—a material financing activity for a Federal Home Loan Bank—does not fit cleanly into the covenant_breach category. The disclosure is material to investors assessing the Bank's capital structure and funding activities, but the event itself (routine debt issuance by a government-sponsored enterprise) lacks the distress signal of a covenant violation or the transformative nature of M\u0026A activity.","company_name":"Federal Home Loan Bank of Atlanta","ticker":null,"filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1131,"accession_number":"0001331465-26-000099","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":0.75,"reasoning":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $505 million across five separate debt securities issued in May 2026. While Item 2.03 is technically designed for covenant_breach events, the filing's explicit focus on debt issuance—a material financing activity for a Federal Home Loan Bank—does not fit cleanly into the covenant_breach category. The disclosure is material to investors assessing the Bank's capital structure and funding activities, but the event itself (routine debt issuance by a government-sponsored enterprise) lacks the distress signal of a covenant violation or the transformative nature of M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:59:01.305425+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1131,"accession_number":"0001331465-26-000099","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":0.75,"reasoning":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligations (bonds and discount notes) totaling approximately $505 million across five separate debt securities issued in May 2026. While Item 2.03 is technically designed for covenant_breach events, the filing's explicit focus on debt issuance—a material financing activity for a Federal Home Loan Bank—does not fit cleanly into the covenant_breach category. The disclosure is material to investors assessing the Bank's capital structure and funding activities, but the event itself (routine debt issuance by a government-sponsored enterprise) lacks the distress signal of a covenant violation or the transformative nature of M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:59:01.305425+00:00","company_name":"Federal Home Loan Bank of Atlanta","ticker":null,"filing_date":"2026-05-21"}]}