The Lombard Review
Markets & Finance Special Report

Boxing Day: Why money markets get jumpy at year-end

Turn-of-year funding spikes

Market data screens at the Frankfurt Stock Exchange
Market data screens at the Frankfurt Stock ExchangePhoto: Ank Kumar / Wikimedia Commons, CC BY-SA 4.0

As the calendar turns toward year-end, money market desks are once again navigating the predictable, mechanical volatility that plagues wholesale funding markets. The Secured Overnight Financing Rate (SOFR) has experienced sudden upward spasms, reflecting acute balance-sheet constraints among primary dealers and global systemically important banks.

The Canary Wharf financial district, London
The Canary Wharf financial district, LondonPhoto: M R Karim Reza / Wikimedia Commons, CC BY-SA 4.0

The Regulatory Window-Dressing Crunch

Under Basel G-SIB rules, global banks calculate their systemic risk scores based on year-end balance-sheet snapshots, creating an intense regulatory incentive to temporarily shrink balance sheets and withdraw repo liquidity on the final trading day of the year. This annual regulatory friction forces non-bank borrowers to pay steep funding premiums to secure turn-of-year cash. The plumbing works, but only through artificial market contortions.

The Federal Reserve Board's Eccles Building on Constitution Avenue
The Federal Reserve Board's Eccles Building on Constitution AvenuePhoto: AgnosticPreachersKid / Wikimedia Commons, CC BY-SA 3.0

Year-end money market volatility is a predictable regulatory artifact, demonstrating how annual balance-sheet rules temporarily distort wholesale funding liquidity across the financial system.