✅ What is SOFR?

SOFR = Secured Overnight Financing Rate

An interest rate that reflects the cost of borrowing for one night using U.S. Treasury securities as collateral.

⚙️ How is SOFR calculated?

It is calculated daily from actual transactions in the Repo Market.

Participants: banks, major institutions, brokers.

It is managed by: the Federal Reserve Bank of New York in cooperation with the Office of Financial Research.

It relies on the volume-weighted median of secured transactions.

📊 Why was LIBOR replaced by SOFR?

LIBOR was based on bank estimates ➜ prone to manipulation.

SOFR is based on real trades ➜ more transparent and accurate.

Since 2023, LIBOR has been phased out in favor of SOFR.

🧮 Uses of SOFR:

Benchmark in pricing:

Corporate loans

Adjustable-rate mortgages

Financial derivatives (like swap contracts)

Bonds and securities backed by loans.

📉 Averages and SOFR Index:

30/90/180 days: used for pricing long-term instruments.

SOFR Index: reflects the time accumulation of SOFR to facilitate the calculation of accrued interest.

📈 SOFR futures:

Traded on the Chicago Mercantile Exchange (CME).

Two types:

One month (value $25 per basis point)

Three months (value $12.5 per basis point)

Used for:

Hedging interest rate fluctuations

Forecasting economic trends

Pricing alternative products to LIBOR

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