{"filing":{"accession_number":"0001331757-26-000098","cik":"0001331757","ticker":null,"company_name":"Federal Home Loan Bank of Dallas","form":"8-K","filing_date":"2026-05-26","report_date":null,"primary_document":"fhlbd-20260520.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331757/000133175726000098/fhlbd-20260520.htm"},"events":[{"id":9082,"run_id":7974,"accession_number":"0001331757-26-000098","anchor_item_number":"2.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"This 8-K Item 2.03 discloses the creation of direct financial obligations through the issuance of consolidated obligation bonds totaling $500 million ($250M + $250M) by the Federal Home Loan Bank of Dallas. While the filing explicitly states \"the Bank has not made a judgment as to the materiality of these consolidated obligation bonds,\" the issuance of half a billion dollars in debt securities represents a material creation of financial obligations that would affect a reasonable investor's assessment of the registrant's capital structure and leverage. The event does not fit neatly into the more specific taxonomy categories (it is not a covenant breach, going concern, or impairment), making \"other_material\" the most appropriate classification for this routine but material debt issuance disclosure.","company_name":"Federal Home Loan Bank of Dallas","ticker":null,"filing_date":"2026-05-26","form":"8-K","submitted_at":null,"items":[{"id":1576,"accession_number":"0001331757-26-000098","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 obligation bonds totaling $500 million ($250M + $250M) by the Federal Home Loan Bank of Dallas. While the filing explicitly states \"the Bank has not made a judgment as to the materiality of these consolidated obligation bonds,\" the issuance of half a billion dollars in debt securities represents a material creation of financial obligations that would affect a reasonable investor's assessment of the registrant's capital structure and leverage. The event does not fit neatly into the more specific taxonomy categories (it is not a covenant breach, going concern, or impairment), making \"other_material\" the most appropriate classification for this routine but material debt issuance disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:15:40.171324+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1576,"accession_number":"0001331757-26-000098","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 obligation bonds totaling $500 million ($250M + $250M) by the Federal Home Loan Bank of Dallas. While the filing explicitly states \"the Bank has not made a judgment as to the materiality of these consolidated obligation bonds,\" the issuance of half a billion dollars in debt securities represents a material creation of financial obligations that would affect a reasonable investor's assessment of the registrant's capital structure and leverage. The event does not fit neatly into the more specific taxonomy categories (it is not a covenant breach, going concern, or impairment), making \"other_material\" the most appropriate classification for this routine but material debt issuance disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:15:40.171324+00:00","company_name":"Federal Home Loan Bank of Dallas","ticker":null,"filing_date":"2026-05-26"}]}