{"filing":{"accession_number":"0001331757-26-000100","cik":"0001331757","ticker":null,"company_name":"Federal Home Loan Bank of Dallas","form":"8-K","filing_date":"2026-05-28","report_date":null,"primary_document":"fhlbd-20260526.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331757/000133175726000100/fhlbd-20260526.htm"},"events":[{"id":8496,"run_id":7457,"accession_number":"0001331757-26-000100","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 a direct financial obligation through the issuance of a consolidated obligation bond ($10 million par, 4.000% coupon, maturing 6/16/2027) 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 debt securities is a material event affecting the registrant's financial obligations. However, this does not fit cleanly into the more specific event categories (e.g., it is not a covenant breach, dilutive issuance, or M\u0026A activity), making \"other_material\" the most appropriate classification for a routine but material debt issuance disclosure.","company_name":"Federal Home Loan Bank of Dallas","ticker":null,"filing_date":"2026-05-28","form":"8-K","submitted_at":null,"items":[{"id":2410,"accession_number":"0001331757-26-000100","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 a direct financial obligation through the issuance of a consolidated obligation bond ($10 million par, 4.000% coupon, maturing 6/16/2027) 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 debt securities is a material event affecting the registrant's financial obligations. However, this does not fit cleanly into the more specific event categories (e.g., it is not a covenant breach, dilutive issuance, or M\u0026A activity), making \"other_material\" the most appropriate classification for a routine but material debt issuance disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:43:41.891396+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2410,"accession_number":"0001331757-26-000100","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 a direct financial obligation through the issuance of a consolidated obligation bond ($10 million par, 4.000% coupon, maturing 6/16/2027) 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 debt securities is a material event affecting the registrant's financial obligations. However, this does not fit cleanly into the more specific event categories (e.g., it is not a covenant breach, dilutive issuance, or M\u0026A activity), making \"other_material\" the most appropriate classification for a routine but material debt issuance disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:43:41.891396+00:00","company_name":"Federal Home Loan Bank of Dallas","ticker":null,"filing_date":"2026-05-28"}]}