{"schema_version":"secwatch.filing_event.v1","accession":"0001331463-26-000085","form_type":"8-K","ticker":null,"cik":"0001331463","company_name":"Federal Home Loan Bank of Boston","filed_at":"2026-05-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.154232+00:00","generated_at":"2026-05-14T23:17:34.823900+00:00","sec_items":["2.03"],"event_type":"debt","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Federal Home Loan Bank of Boston issues ~$2.06B in consolidated obligations","bullets":["Issued 15 bonds/discount notes on April 29 and May 1, 2026 with total par value of $2.062B.","Maturities range from August 2026 to May 2046; most are variable-rate SOFR floaters and some fixed-rate callable bonds.","Largest issuance: $500M SOFR+2.5bp due Jan 2027; also a $175M callable fixed 3.955% due July 2027.","Notes are joint and several obligations of all 11 FHLBanks, not guaranteed by the U.S. government."],"urls":{"canonical":"https://secwatch.observer/filing/0001331463-26-000085","json":"https://secwatch.observer/filing/0001331463-26-000085.json","markdown":"https://secwatch.observer/filing/0001331463-26-000085.md","text":"https://secwatch.observer/filing/0001331463-26-000085.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/fhlbbost-20260429.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T23:17:34.823900+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":"2a3f624fc45fc924be4b9b1a808e8764cb9f970d","claim":"Federal Home Loan Bank of Boston incurred senior notes of 10,000,000 at SOFR +7 basis points maturing 10/29/2027.","evidence_excerpt":"4/29/2026 3130BAKF3 4/30/2026 10/29/2027 7/29/2026 Non-Callable N/A Variable Single Index Floater N/A *** 10,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","confidence":0.9},{"claim_id":"3114fd93a90330e4e12f13b703a07c20cf78f9b0","claim":"Federal Home Loan Bank of Boston incurred senior notes of 150,000,000 at Secured Overnight Financing Rate (SOFR) +3 basis points maturing 12/7/2026.","evidence_excerpt":"4/29/2026 3130BAK89 4/30/2026 12/7/2026 6/7/2026 Non-Callable N/A Variable Single Index Floater N/A * 150,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","confidence":0.9},{"claim_id":"4823a39bc966efe9f3b636d1aebc070646f465c2","claim":"Federal Home Loan Bank of Boston incurred senior notes of 150,000,000 at SOFR +2.5 basis points maturing 11/5/2026.","evidence_excerpt":"4/29/2026 3130BAKA4 4/30/2026 11/5/2026 8/5/2026 Non-Callable N/A Variable Single Index Floater N/A ** 150,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","confidence":0.9},{"claim_id":"cf0d0d744a0c9561803208e1312dca7b8ba0448a","claim":"Federal Home Loan Bank of Boston incurred senior notes of 150,000,000 at SOFR +3.5 basis points maturing 1/5/2027.","evidence_excerpt":"4/29/2026 3130BAKH9 4/30/2026 1/5/2027 7/5/2026 Non-Callable N/A Variable Single Index Floater N/A ! 150,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","confidence":0.9},{"claim_id":"f68bc04525b604c102618587dd47543ea551d859","claim":"Federal Home Loan Bank of Boston incurred senior notes of 175,000,000 at 3.955 maturing 7/29/2027.","evidence_excerpt":"4/29/2026 3130BAL54 4/30/2026 7/29/2027 7/29/2026 Optional Principal Redemption Bermudan Fixed Constant 10/29/2026 3.955 175,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-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 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\"Lender\").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-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 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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":"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":"4/29/2026 3130BAKF3 4/30/2026 10/29/2027 7/29/2026 Non-Callable N/A Variable Single Index Floater N/A *** 10,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-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":"0001829126-26-004870","ticker":"BKHA","company_name":"Black Hawk Acquisition Corp","filed_at":"2026-05-08T23:59:59+00:00","headline":"Black Hawk Acquisition issues up to $300K convertible note to sponsor at 10% interest","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/0001829126-26-004870","json":"https://secwatch.observer/filing/0001829126-26-004870.json","markdown":"https://secwatch.observer/filing/0001829126-26-004870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2000775/000182912626004870/0001829126-26-004870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2000775/000182912626004870/blackhawkacq_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"4/29/2026 3130BAKF3 4/30/2026 10/29/2027 7/29/2026 Non-Callable N/A Variable Single Index Floater N/A *** 10,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","comparable_excerpt":"On May 4, 2026, Black Hawk Acquisition Corp., a Cayman Islands exempted company (the “Company”), issued a convertible promissory note (the “Note”) in the principal amount of up to $300,000 to Black Hawk Management LLC (the “Sponsor”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2000775/000182912626004870/0001829126-26-004870-index.htm"}},{"accession":"0001193125-26-212154","ticker":null,"company_name":"Apollo Debt Solutions BDC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Apollo Debt Solutions BDC issues $300M 6.550% notes due 2032 at 100.604% of face value","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.45,"calibrated_materiality_score":0.45,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-212154","json":"https://secwatch.observer/filing/0001193125-26-212154.json","markdown":"https://secwatch.observer/filing/0001193125-26-212154.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1837532/000119312526212154/0001193125-26-212154-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1837532/000119312526212154/d127793d8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"4/29/2026 3130BAKF3 4/30/2026 10/29/2027 7/29/2026 Non-Callable N/A Variable Single Index Floater N/A *** 10,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","comparable_excerpt":"to Section 13(a) of the Exchange Act. ☐ Item 1.01. Entry into a Material Definitive Agreement. On May 5, 2026, Apollo Debt Solutions BDC (the “ Fund ”) priced an offering of $ 300 million in aggregate principal amount of its 6.550% notes due 2032 ( the “ New Notes ” ) in a private placement to persons reasonably believed to be qualified institutional buyers","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1837532/000119312526212154/0001193125-26-212154-index.htm"}},{"accession":"0001325814-26-000069","ticker":null,"company_name":"Federal Home Loan Bank of Des Moines","filed_at":"2026-05-07T23:59:59+00:00","headline":"FHLB Des Moines issues $1.194B in consolidated obligations on May 4-5, 2026","event_type":"debt","sec_items":["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/0001325814-26-000069","json":"https://secwatch.observer/filing/0001325814-26-000069.json","markdown":"https://secwatch.observer/filing/0001325814-26-000069.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1325814/000132581426000069/0001325814-26-000069-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1325814/000132581426000069/fhlbdm-20260504.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"4/29/2026 3130BAKF3 4/30/2026 10/29/2027 7/29/2026 Non-Callable N/A Variable Single Index Floater N/A *** 10,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","comparable_excerpt":"The Federal Home Loan Bank of Des Moines (the \"Bank\") obtains most of its funds from the sale of debt securities, known as consolidated obligations, in the capital markets.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325814/000132581426000069/0001325814-26-000069-index.htm"}},{"accession":"0001325878-26-000096","ticker":null,"company_name":"Federal Home Loan Bank of Topeka","filed_at":"2026-05-07T23:59:59+00:00","headline":"FHLB Topeka issues $190M in callable fixed-rate bonds (4.035%-4.5%) with maturities 2027-2031","event_type":"debt","sec_items":["2.03"],"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/0001325878-26-000096","json":"https://secwatch.observer/filing/0001325878-26-000096.json","markdown":"https://secwatch.observer/filing/0001325878-26-000096.md","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"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"4/29/2026 3130BAKF3 4/30/2026 10/29/2027 7/29/2026 Non-Callable N/A Variable Single Index Floater N/A *** 10,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","comparable_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","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325878/000132587826000096/0001325878-26-000096-index.htm"}},{"accession":"0001326771-26-000081","ticker":null,"company_name":"Federal Home Loan Bank of Cincinnati","filed_at":"2026-05-07T23:59:59+00:00","headline":"FHLB Cincinnati issues $125M in Consolidated Bonds with maturities to 2031","event_type":"debt","sec_items":["2.03"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001326771-26-000081","json":"https://secwatch.observer/filing/0001326771-26-000081.json","markdown":"https://secwatch.observer/filing/0001326771-26-000081.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1326771/000132677126000081/0001326771-26-000081-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1326771/000132677126000081/fhlbcin-20260504.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"4/29/2026 3130BAKF3 4/30/2026 10/29/2027 7/29/2026 Non-Callable N/A Variable Single Index Floater N/A *** 10,000,000","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000085/0001331463-26-000085-index.htm","comparable_excerpt":"5/5/2026 3130BANH6 5/19/2026 5/19/2031 11/19/2026 Optional Principal Redemption Bermudan Fixed Constant 11/19/2026 4.650 $ 10,000,000","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1326771/000132677126000081/0001326771-26-000081-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}