medium · Debt Capital Markets bond-instruments-structures

Why did the transition from LIBOR to SOFR necessitate the use of 'compounding in arrears' for floating-rate notes?

  1. Compounding in arrears lowers the issuer's interest
  2. It lets the coupon be fixed three months ahead of the payment date
  3. SOFR is an overnight rate based on actual past transactions.
  4. SOFR is a forward-looking term rate that is known at the start of the period

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