Geographic · Original Issue Premium Discount
PA — Original Issue Premium Discount
Chicago Atlantic Real Estate Finance PA — Original Issue Premium Discount increased by 49.1% to -$55.03K in Q1 2026 compared to the prior quarter.
Analysis
StatementSegment
CategoryProfitability
SignalContext dependent
VolatilityStable
First reportedQ1 2025
Last reportedQ1 2026May 7, 2026
Rolls up toOriginal Issue Premium Discount
How to read this metric
A discount indicates the loan was issued below par, potentially increasing the effective yield, while a premium indicates issuance above par.
Detailed definition
Reflects the difference between the face value of a debt instrument and the price at which it was issued. This adjustmen...
Peer comparison
Standard accounting adjustment found in most debt-heavy financial institutions under 'Net Premium/Discount on Loans'.
Metric ID:
refi_segment_pa_original_issue_premium_discountHistorical Data
2 periods
| Q1 '25 | Q1 '26 | |
|---|---|---|
| Value | -$108.04K | -$55.03K |
| QoQ Change | — | +49.1% |
| YoY Change | — | +49.1% |
Range-$108.04K – -$55.03K
Avg YoY Growth+49.1%
Median YoY Growth+49.1%
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Frequently Asked Questions
- What is Chicago Atlantic Real Estate Finance's pa — original issue premium discount?
- Chicago Atlantic Real Estate Finance (REFI) reported pa — original issue premium discount of -$55.03K in Q1 2026.
- What does pa — original issue premium discount mean?
- The net adjustment to the loan's carrying value based on its issuance price relative to its face value.