medium · Debt Capital Markets bond-instruments-structures

An issuer executes an 'issue-and-swap' to achieve floating-rate funding. It issues a fixed-rate bond at 5.50% and swaps it into floating at SOFR + 150 bps.

If SOFR rises by 100 bps over the next year, what happens to the issuer's annual interest expense?

  1. It increases by 100 bps (in dollar terms).
  2. It remains unchanged.
  3. It increases by 50 bps.
  4. It decreases because the value of the swap improved.

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