medium · Debt Capital Markets

In the transition from LIBOR to SOFR, which of the following is a fundamental structural difference in the way SOFR is calculated for a floating-rate note?

  1. It is an overnight rate compounded in arrears over the coupon period.
  2. It is determined by a daily survey of bank treasury estimates.
  3. The final coupon is always known at the start of the accrual period.
  4. It embeds a bank credit risk premium similar to interbank lending.

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