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SoFi Technologies (SOFI) carries the loans it makes to customers at 4.6% above their principal, its second-quarter 10-Q shows. The cumulative fair-value adjustment reached $2.03bn at June 30, 2026 — 21.5% of the company's tangible equity. Loan principal rose 29% in the first half while the adjustment barely moved, so the premium per $100 of principal fell from $5.70 at year-end to $4.60. The figure does not appear in the earnings release; it sits in the notes to the filing.
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