{"schema_version":"secwatch.filing_event.v1","accession":"0001326771-26-000069","form_type":"8-K","ticker":null,"cik":"0001326771","company_name":"Federal Home Loan Bank of Cincinnati","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.138775+00:00","generated_at":"2026-05-15T01:37:39.158780+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"FHLB Cincinnati Q1 net income falls 31% to $100M; ROE declines to 6.08%","bullets":["Net income Q1 2026: $100M vs $145M in Q1 2025; ROE dropped to 6.08% from 8.76%.","Total assets $136.2B, up $6.8B (5%) from year-end 2025; Mission Assets & Activities up 6%.","GAAP capital $7.0B; capital-to-assets ratio 5.14% (above 4% regulatory minimum).","Paid quarterly dividend at 7.50% annualized rate, 3.84pp above avg SOFR.","Accrued $12M to Affordable Housing Program; made $12M in voluntary housing contributions."],"urls":{"canonical":"https://secwatch.observer/filing/0001326771-26-000069","json":"https://secwatch.observer/filing/0001326771-26-000069.json","markdown":"https://secwatch.observer/filing/0001326771-26-000069.md","text":"https://secwatch.observer/filing/0001326771-26-000069.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1326771/000132677126000069/0001326771-26-000069-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1326771/000132677126000069/fhlbcin-20260429.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T01:37:39.158780+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":"17e138d3912d2c7eb7e726ad499da30d1a991384","claim":"Federal Home Loan Bank of Cincinnati reported first quarter ended March 31, 2026 results: net income $100 million.","evidence_excerpt":"make meaningful contributions to affordable housing and strengthen capital by increasing retained earnings. Operating Results ▪ For the first quarter of 2026, net income was $100 million and return on average equity (ROE) was 6.08 percent. This compares to net income of $145 million and ROE of 8.76 percent for the same period of 2025. ▪ The decrease in net income","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1326771/000132677126000069/0001326771-26-000069-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Net income","value":"$100 million"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}