hard · Debt Capital Markets

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

  1. Compounding in arrears reduces the total interest paid by the issuer.
  2. It allows the coupon to be determined 3 months before the payment date.
  3. SOFR is an overnight rate based on actual past transactions.
  4. SOFR is a term rate that is known at the beginning of the period.

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