{"schema_version":"secwatch.filing_event.v1","accession":"0001325878-26-000096","form_type":"8-K","ticker":null,"cik":"0001325878","company_name":"Federal Home Loan Bank of Topeka","filed_at":"2026-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.133367+00:00","generated_at":"2026-05-14T21:27:16.158602+00:00","sec_items":["2.03"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"FHLB Topeka issues $190M in callable fixed-rate bonds (4.035%-4.5%) with maturities 2027-2031","bullets":["Total par amount of $190M in consolidated obligation bonds issued on May 4-5, 2026.","Coupons range from 4.035% to 4.5% fixed, with maturities from 2027 to 2031.","Bonds are callable at the FHLB's option on specified dates (Bermudan, American, European styles).","These obligations are joint and several among the eleven FHLBanks and are not government-guaranteed.","Proceeds used for general funding; no derivative instruments associated with these issuances reported."],"urls":{"canonical":"https://secwatch.observer/filing/0001325878-26-000096","json":"https://secwatch.observer/filing/0001325878-26-000096.json","markdown":"https://secwatch.observer/filing/0001325878-26-000096.md","text":"https://secwatch.observer/filing/0001325878-26-000096.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/fhlbt-20260504.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T21:27:16.158602+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"10aa32b4b7fe011148dfb489b9a1dbfc38eb6a52","claim":"Federal Home Loan Bank of Topeka incurred senior notes of $15,000,000 at 4.25% maturing 2029-05-07.","evidence_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","confidence":0.9},{"claim_id":"121cf6d9aa9f3ca4afb118ab74738d816515d6b0","claim":"Federal Home Loan Bank of Topeka incurred senior notes of $10,000,000 at 4.25% maturing 2028-05-05.","evidence_excerpt":"05/04/2026 3130BAKY2 05/19/2026 05/05/2028 11/05/2026 Optional Principal Redemption Bermudan Fixed Constant 08/05/2026 4.25 10,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","confidence":0.9},{"claim_id":"173a0b6daf5352e17aceeea2206d896652782704","claim":"Federal Home Loan Bank of Topeka incurred senior notes of $10,000,000 at 4.5% maturing 2031-05-27.","evidence_excerpt":"05/04/2026 3130BAMW4 05/27/2026 05/27/2031 11/27/2026 Optional Principal Redemption American Fixed Constant 11/27/2026 4.5 10,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","confidence":0.9},{"claim_id":"778154b52bcc5beb3cd0b9403b6d588e15a267c1","claim":"Federal Home Loan Bank of Topeka incurred senior notes of $100,000,000 at 4.035% maturing 2027-08-12.","evidence_excerpt":"05/04/2026 3130BAN37 05/12/2026 08/12/2027 11/12/2026 Optional Principal Redemption Bermudan Fixed Constant 11/12/2026 4.035 100,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001493152-26-026654","ticker":"SOUL","company_name":"Soulpower Acquisition Corp.","filed_at":"2026-06-01T21:00:32+00:00","headline":"SPAC Soulpower Acquisition issues up to $2.5M promissory note to sponsor affiliate for working capital","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-026654","json":"https://secwatch.observer/filing/0001493152-26-026654.json","markdown":"https://secwatch.observer/filing/0001493152-26-026654.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/form8-k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","comparable_excerpt":"On May 29, 2026, Soulpower Acquisition Corporation (the \"Company\") issued an unsecured promissory note in the principal amount of up to $2,500,000 (the \"B Note\") to Soulpower Management LLC (the \"Lender\").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-index.htm"}},{"accession":"0001140361-26-023577","ticker":"TCPC","company_name":"BlackRock TCP Capital Corp.","filed_at":"2026-06-01T20:50:02+00:00","headline":"BlackRock TCP Capital closes $535.8M CLO securitization, repays existing debt facilities","event_type":"debt","sec_items":["1.01","1.02","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-023577","json":"https://secwatch.observer/filing/0001140361-26-023577.json","markdown":"https://secwatch.observer/filing/0001140361-26-023577.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/ef20075169_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","comparable_excerpt":"Item 1.01. Entry into a Material Definitive Agreement. On May 27, 2026 (the \" Closing Date \"), BlackRock TCP Capital Corp. (the \" Company \"), through its subsidiary, completed a $535,780,000 securitization of certain loans held by a subsidiary of the Company (the \" CLO Transaction \"). On the Closing Date and in connection with the CLO Transaction, BlackRock DLF 2026-C","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm"}},{"accession":"0000785161-26-000161","ticker":"EHC","company_name":"Encompass Health Corp","filed_at":"2026-06-01T20:26:16+00:00","headline":"Encompass Health issues $500M 5.875% notes due 2034; to redeem $400M of 4.500% notes due 2028","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000785161-26-000161","json":"https://secwatch.observer/filing/0000785161-26-000161.json","markdown":"https://secwatch.observer/filing/0000785161-26-000161.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/0000785161-26-000161-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/ehc-20260529.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","comparable_excerpt":"On May 29, 2026, Encompass Health Corporation (the “Company”) completed the issuance and sale of $500 million in aggregate principal amount of its 5.875% Senior Notes due 2034 (the “Notes”), along with the related guarantees of the Notes by certain of the Company’s subsidiaries (the “Guarantees”), in a private offering.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/0000785161-26-000161-index.htm"}},{"accession":"0001079973-26-000624","ticker":"LCTC","company_name":"Lifeloc Technologies, Inc","filed_at":"2026-05-08T23:59:59+00:00","headline":"Lifeloc Technologies enters $500K promissory note with CFO/Chairman for SpinDetect development","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000624","json":"https://secwatch.observer/filing/0001079973-26-000624.json","markdown":"https://secwatch.observer/filing/0001079973-26-000624.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/0001079973-26-000624-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/lctc_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","comparable_excerpt":"On May 4, 2026, Lifeloc Technologies, Inc. (the “Company”) entered into a loan transaction with Vern Kornelsen, the Company’s Chief Financial Officer and Chairman of the Board. The transaction consists of a Promissory Note dated May 1, 2026 (the “Note”) in the principal amount of $500,000.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/0001079973-26-000624-index.htm"}},{"accession":"0001193125-26-214205","ticker":"PGIM","company_name":"PGIM Private Credit Fund","filed_at":"2026-05-08T23:59:59+00:00","headline":"PGIM Private Credit Fund enters $100M credit facility with $500M accordion option","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-214205","json":"https://secwatch.observer/filing/0001193125-26-214205.json","markdown":"https://secwatch.observer/filing/0001193125-26-214205.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/ck0001923622-20260505.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","comparable_excerpt":"Repo Rate Average; and for Australian‐dollar advances, Bank Bill Swap Rate), in each case subject to a 0.25% floor. The initial facility amount of the Credit Facility is $100 million, with an accordion feature that permits increases, with the consent of the facility agent and the lenders, up to an aggregate commitment of $500 million. The Credit Facility has","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm"}},{"accession":"0001335258-26-000023","ticker":"LYV","company_name":"Live Nation Entertainment, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Live Nation VenueCo closes €610M secured notes issuance backed by 4 venues","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001335258-26-000023","json":"https://secwatch.observer/filing/0001335258-26-000023.json","markdown":"https://secwatch.observer/filing/0001335258-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/0001335258-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/lyv-20260508.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","comparable_excerpt":"On May 8, 2026, Live Nation VenueCo, LLC (“VenueCo”), a bankruptcy-remote, special purpose vehicle owned by certain bankruptcy-remote, special purpose entities (the “Participants”), which are indirect subsidiaries of Live Nation Entertainment, Inc. (the “Company”), closed its previously announced issuance of €610 million aggregate principal amount of fixed rate senior secured notes (the “Notes”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/0001335258-26-000023-index.htm"}},{"accession":"0001342916-26-000028","ticker":"HNOI","company_name":"HNO International, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"HNO International issues $67,500 convertible note and warrant to Monroe Street Capital","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001342916-26-000028","json":"https://secwatch.observer/filing/0001342916-26-000028.json","markdown":"https://secwatch.observer/filing/0001342916-26-000028.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/hnoi8k5526.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","comparable_excerpt":"On May 5, 2026, HNO International, Inc. (the \"Company\") entered into a Securities Purchase Agreement (the \"MSC Purchase Agreement\") with Monroe Street Capital Partners, LP, a Delaware limited partnership (the \"MSC Buyer\"), pursuant to which the Company issued to the MSC Buyer a Convertible Promissory Note in the principal amount of $67,500","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm"}},{"accession":"0001606268-26-000029","ticker":"VIASP","company_name":"Via Renewables, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Via Renewables enters $300M senior secured revolving credit facility, replaces prior agreement","event_type":"debt","sec_items":["1.01","1.02","2.03","3.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001606268-26-000029","json":"https://secwatch.observer/filing/0001606268-26-000029.json","markdown":"https://secwatch.observer/filing/0001606268-26-000029.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/0001606268-26-000029-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/spke-20260506.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"05/04/2026 3130BAMZ7 05/07/2026 05/07/2029 11/07/2026 Optional Principal Redemption Bermudan Fixed Constant 05/07/2027 4.25 15,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm","comparable_excerpt":"In connection with entering into the Credit Agreement, the Company entered into an amended and restated subordinated promissory note (Note No. 9) (the “Subordinated Debt Facility”) with Spark HoldCo and Retailco, LLC (“Retailco”). The Subordinated Debt Facility allows the Company to draw advances in increments of no less than $1.0 million per advance up to $25.0 million through November 6, 2029.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/0001606268-26-000029-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}