Commonwealth Bank broke new ground in its funding program yesterday when it issued into the retail as well as the wholesale samurai bond markets. All the banks have set out to diversify their funding sources and several have issued into the samurai market in recent months. But the CBA is the first to issue into the retail samurai market.The wholesale issue was for just over $1 billion (107 billion yen) on a five-year term and priced at 100 basis points over yen libor. The retail issue was for about  $400 million (40 billion yen) on a three-year term.CBA executive manager group treasury Ben Stewart said the bank was very happy with the price. "It is inside where you could print in the US or Europe."Stewart said Japanese investors were familiar with the bank and liked the credit.CBA did its first wholesale samurai issue in October last year.