Interest & Dividends Payable

Refers to interest and dividends contractually payable on the reporting entity’s liabilities and equity. For equity dividends, report a [Collateral Class] of “Y-4”. Do not include payables related to unsecured derivative transactions, which should be reported under product O.O.1: Derivatives Payables and which should be included in the calculation of O.O.20: Net 30-day Derivative Payables. Under circumstances where the interest and dividend payments receivable are uncertain (e.g., floating rate payment has not yet been set), forecast payables for a minimum of 30 calendar days beyond the as-of date (T). Exclude interest payable on Covered Federal Reserve Facility Funding.