{"filing":{"accession_number":"0001331757-26-000095","cik":"0001331757","ticker":null,"company_name":"Federal Home Loan Bank of Dallas","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"fhlbd-20260518.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331757/000133175726000095/fhlbd-20260518.htm"},"events":[{"id":9482,"run_id":8315,"accession_number":"0001331757-26-000095","anchor_item_number":"2.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligation bonds totaling approximately $2.37 billion across multiple tranches with varying maturities (ranging from 8/20/2026 to 5/26/2056) and rate structures. While Item 2.03 typically signals covenant_breach or material debt obligations, the filing itself explicitly states \"the Bank has not made a judgment as to the materiality of these consolidated obligation bonds,\" and the disclosure is routine debt issuance activity for a Federal Home Loan Bank. The event is material to investors as a significant funding activity, but does not fit cleanly into the more specific event categories (no covenant breach, no going concern, no impairment), making \"other_material\" the most appropriate classification.","company_name":"Federal Home Loan Bank of Dallas","ticker":null,"filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1133,"accession_number":"0001331757-26-000095","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":0.65,"reasoning":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligation bonds totaling approximately $2.37 billion across multiple tranches with varying maturities (ranging from 8/20/2026 to 5/26/2056) and rate structures. While Item 2.03 typically signals covenant_breach or material debt obligations, the filing itself explicitly states \"the Bank has not made a judgment as to the materiality of these consolidated obligation bonds,\" and the disclosure is routine debt issuance activity for a Federal Home Loan Bank. The event is material to investors as a significant funding activity, but does not fit cleanly into the more specific event categories (no covenant breach, no going concern, no impairment), making \"other_material\" the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:59:08.107603+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1133,"accession_number":"0001331757-26-000095","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":0.65,"reasoning":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligation bonds totaling approximately $2.37 billion across multiple tranches with varying maturities (ranging from 8/20/2026 to 5/26/2056) and rate structures. While Item 2.03 typically signals covenant_breach or material debt obligations, the filing itself explicitly states \"the Bank has not made a judgment as to the materiality of these consolidated obligation bonds,\" and the disclosure is routine debt issuance activity for a Federal Home Loan Bank. The event is material to investors as a significant funding activity, but does not fit cleanly into the more specific event categories (no covenant breach, no going concern, no impairment), making \"other_material\" the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:59:08.107603+00:00","company_name":"Federal Home Loan Bank of Dallas","ticker":null,"filing_date":"2026-05-21"}]}