P
Policy-as-Code
/FR 2052a Referencev2025-02-26
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O.W.12·Outflows: Wholesale

Structured Long Term Debt

Definition

Refers to debt instruments with original maturity greater than one year whose principal or interest payments are linked to an underlying asset (e.g., commodity linked notes, equity linked notes, reverse convertible notes, currency linked notes).

Refers to debt instruments with original maturity greater than one year whose principal or interest payments are linked to an underlying asset (e.g., commodity linked notes, equity linked notes, reverse convertible notes, currency linked notes). Include instruments classified as long term debt under GAAP accounting rules that also meet the structured description set forth in this product. Do not include perpetual preferred stock.

Applicable fields: product, sub_product, counterparty, maturity_bucket, currency, market_value, reporting_entity.

Reporting Notes

Include instruments classified as long term debt under GAAP accounting rules that also meet the structured description set forth in this product. Do not include perpetual preferred stock.

Version History

2025-02-26

Current version