{"schema_version":"secwatch.filing_event.v1","accession":"0001331463-24-000077","form_type":"8-K","ticker":null,"cik":"0001331463","company_name":"Federal Home Loan Bank of Boston","filed_at":"2024-04-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.955367+00:00","generated_at":"2026-06-03T15:21:07.837875+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"FHLB Boston Q1 net income $77.8M, up 36% YoY; declares 8.40% dividend","bullets":["Net income $77.8M, up 36% from $57.2M in Q1 2023; net interest income after provision $109.2M vs $81.8M.","Dividend declared at 8.40% annual yield (SOFR daily average +300 bps), payable May 2, 2024.","Advances $39.9B at March 31, down $2.1B (4.9%) from year-end 2023; total assets $66.0B.","Regulatory capital-to-assets ratio 5.8%; Bank classified adequately capitalized by FHFA.","Voluntary $11.0M contributed to affordable housing and community programs in Q1."],"urls":{"canonical":"https://secwatch.observer/filing/0001331463-24-000077","json":"https://secwatch.observer/filing/0001331463-24-000077.json","markdown":"https://secwatch.observer/filing/0001331463-24-000077.md","text":"https://secwatch.observer/filing/0001331463-24-000077.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1331463/000133146324000077/0001331463-24-000077-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1331463/000133146324000077/fhlbbost-20240419.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T15:21:07.837875+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":"2d8911fb34f629ba5eceb8b4a992c4dc4eabb3c5","claim":"Federal Home Loan Bank of Boston reported the quarter-ended March 31, 2024 results: net income $77.8 million.","evidence_excerpt":"On April 19, 2024, the Federal Home Loan Bank of Boston (the “Bank”) issued a press release announcing its preliminary, unaudited results for the quarter-ended March 31, 2024, and the declaration of a dividend.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146324000077/0001331463-24-000077-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter-ended March 31, 2024"},{"label":"Net income","value":"$77.8 million"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}