{"filing":{"accession_number":"0001331757-26-000093","cik":"0001331757","ticker":null,"company_name":"Federal Home Loan Bank of Dallas","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"fhlbd-20260513.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331757/000133175726000093/fhlbd-20260513.htm"},"classifications":[{"id":263,"accession_number":"0001331757-26-000093","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 obligation bonds totaling approximately $920.2 million across multiple tranches with varying maturities (2026–2036) and rate structures. While the Bank explicitly states it \"has not made a judgment as to the materiality of these consolidated obligation bonds,\" the aggregate principal amount and the nature of debt issuance—a core funding mechanism for a Federal Home Loan Bank—constitute a material event affecting the registrant's financial position. This does not fit neatly into the covenant_breach taxonomy (no breach disclosed) but represents a material creation of direct financial obligations as contemplated by Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:40:26.970052+00:00","company_name":"Federal Home Loan Bank of Dallas","ticker":null,"filing_date":"2026-05-19"}]}