{"schema_version":"secwatch.filing_event.v1","accession":"0001331463-26-000079","form_type":"8-K","ticker":null,"cik":"0001331463","company_name":"Federal Home Loan Bank of Boston","filed_at":"2026-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.153619+00:00","generated_at":"2026-05-15T04:11:05.922673+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"FHLB Boston Q1 2026 net income $44.3M, declares 6.71% dividend","bullets":["Net income $44.3M vs $57.0M in Q1 2025, down 22%.","Net interest income $85.7M vs $92.8M, down 7.6% due to lower short-term rates and $8.3B decline in avg advances.","Dividend of 6.71% annual yield (SOFR + 300bps) declared, payable May 4, 2026.","Total assets $71.4B at March 31, 2026, up from $68.8B at year-end 2025; advances $40.5B.","Bank remains 'adequately capitalized' with total capital $3.9B."],"urls":{"canonical":"https://secwatch.observer/filing/0001331463-26-000079","json":"https://secwatch.observer/filing/0001331463-26-000079.json","markdown":"https://secwatch.observer/filing/0001331463-26-000079.md","text":"https://secwatch.observer/filing/0001331463-26-000079.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000079/0001331463-26-000079-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000079/fhlbbost-20260424.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:11:05.922673+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":"e6e7925509ae512c258e1232f3936351cfa17060","claim":"Federal Home Loan Bank of Boston reported first quarter of 2026 results: net income net income of $44.3 million.","evidence_excerpt":"DIVIDEND BOSTON (April 24, 2026) - The Federal Home Loan Bank of Boston announced its preliminary, unaudited first quarter financial results for 2026, reporting net income of $44.3 million for the quarter. The Bank expects to file its quarterly report on Form 10-Q for the quarter ending March 31, 2026, with the U.S. Securities and Exchange Commission next month.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000079/0001331463-26-000079-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2026"},{"label":"Net income","value":"net income of $44.3 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"}