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変動金利デット
借入金利の変動を反映して金利が変動する債券またはローンを指す。
変動金利は通常、担保付きオーバーナイト・ファイナンシング・レート（SOFR）のような参考レートと、受け入れるリスクを反映する追加プレミアム（またはスプレッド）の組み合わせとして価格設定される。
例えば、SOFR + 150で価格設定されたローンの金利は、SOFR + 150 bps（または SOFR + 1.5％）となる。
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