O.W.8: Commercial Paper
Unsecured Funding General Guidance: For products that generate unsecured funding, report the contractual liabilities based on the remaining maturity of the issuance. Do not record book/fair value. To the extent that the interest payable on structured instruments is realized through increases or decreases in the principal balance, this interest/return should be aggregated with the principal maturity amount of the associated product. For debt instruments issued at a discount, report the final maturity obligation under the [Maturity Amount] field, and not under product O.O.19: Interest & Dividends Payable. For all other periodic interest payments report those under product O.O.19 Interest & Dividends Payable.