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Floating-Rate Note (FRN)

Contents

Demystifying Floating-Rate Notes (FRNs): A Comprehensive Guide

Floating-rate notes (FRNs) serve as dynamic debt instruments with variable interest rates, offering investors flexibility and exposure to short-term benchmark rates. Dive into the world of FRNs, exploring their intricacies, benefits, risks, and real-world examples.

Understanding the Concept of Floating-Rate Notes (FRNs)

FRNs constitute a significant segment of the investment-grade bond market, allowing investors to capitalize on fluctuating interest rates. Unlike fixed-rate bonds, FRNs feature interest rates linked to short-term benchmark rates such as LIBOR or the Fed funds rate, providing investors with a hedge against interest rate fluctuations.

Decoding the Dynamics of Floating-Rate Notes

While FRNs offer investors the potential for higher returns in a rising rate environment, they may yield lower returns compared to fixed-rate bonds due to their short-term benchmark linkage. Investors must navigate interest rate risks, as fluctuations in benchmark rates directly impact FRN rates and overall market performance.

Pros and Cons of Floating-Rate Notes

Pros:

  • Opportunity to benefit from rising interest rates
  • Reduced price volatility compared to fixed-rate bonds
  • Availability in various sectors, including U.S. Treasuries and corporate bonds

Cons:

  • Exposure to interest rate risk if market rates rise beyond rate resets
  • Default risk associated with issuing entities unable to meet obligations
  • Potential decline in FRN rates during periods of falling market interest rates
  • Typically lower yields compared to fixed-rate counterparts

Example of a Floating-Rate Note (FRN)

Illustrating the practical application of FRNs, the U.S. Treasury Department introduced FRNs in 2014, offering investors a flexible investment option with characteristics such as variable rates benchmarked to the 13-week Treasury bill and quarterly interest payments.