Floating Rate Bond

IntermediateBonds & Fixed Income2 min read

Quick Definition

A bond whose coupon rate adjusts periodically based on a reference interest rate, providing protection against rising rates.

What Is Floating Rate Bond?

A floating rate bond (also called a floater or variable rate bond) has a coupon rate that resets periodically — typically every 1 to 3 months — based on a reference rate such as SOFR (Secured Overnight Financing Rate), the Federal Funds Rate, or the prime rate, plus a fixed spread. For example, a floater paying SOFR + 2% would yield 6.5% when SOFR is 4.5%, but only 4% if SOFR drops to 2%. This reset mechanism provides natural protection against rising interest rates because the coupon increases as rates rise, keeping the bond's price near par value. This is the opposite of fixed-rate bonds, which lose value when rates increase. Floating rate bonds have very low duration (typically 0-0.25 years) regardless of their maturity, making them attractive in rising rate environments. Common issuers include banks, corporations, and governments. Floating rate notes (FRNs) issued by the U.S. Treasury have become popular since their introduction in 2014. The primary risk of floaters is that income decreases when rates fall.

Floating Rate Bond Example

  • 1A corporate floater paying SOFR + 1.5% yields 5.8% when SOFR is 4.3% — if SOFR rises to 5%, the yield automatically adjusts to 6.5%
  • 2U.S. Treasury floating rate notes (FRNs) reset weekly based on the 13-week T-bill rate, with durations near zero