{
  "docId": "019de511-63b1-76c1-8853-a0bae434cb87",
  "docSlug": "68e54979ce45367605a326e13b04d4ea",
  "documentTitle": "OppFi | Results Presentation Deck | 31 slides",
  "authorId": "oppfi",
  "authorName": "OppFi",
  "documentKindSlug": "conference-presentation",
  "documentKindLabel": "Conference presentation",
  "sourceTypeSlug": "investor_relations",
  "sourceTypeLabel": "Investor relations",
  "presentationDate": "2021-08-01 00:00:00",
  "orientation": "landscape",
  "aspectRatio": 1.7777778,
  "pageNumber": 29,
  "pageCount": 31,
  "prevPage": 28,
  "nextPage": 30,
  "slideType": "appendix_methodology",
  "function": "analyze_data",
  "density": "dense",
  "nDataPoints": 1,
  "notes": "The slide uses a central 'Change in Fair Value' hub to connect income statement components and valuation drivers.",
  "elementsJson": null,
  "metadataConfidence": 0.95,
  "imagePath": null,
  "slideHref": "/slides/019de511-63b1-76c1-8853-a0bae434cb87/29",
  "deckHref": "/decks/019de511-63b1-76c1-8853-a0bae434cb87",
  "deckJsonHref": "/decks/019de511-63b1-76c1-8853-a0bae434cb87.json",
  "deckAnchorHref": "/decks/019de511-63b1-76c1-8853-a0bae434cb87#slide-29",
  "components": [
    {
      "bbox": {
        "h": 0.48,
        "w": 0.95,
        "x": 0.03,
        "y": 0.42
      },
      "kind": "diagram",
      "text": "Income Statement Impact and Fair Value Premium / Discount Drivers connected by Change in Fair Value",
      "attrs": null,
      "subkind": "hub-spoke",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "1695f6ec-0f77-4083-a9ea-a8699e16f2e0",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.12,
        "w": 0.85,
        "x": 0.03,
        "y": 0.22
      },
      "kind": "list",
      "text": "A one-time, non-cash gain to retained earnings of $69M was recognized to convert the existing portfolio to fair value on January 1, 2021\nProvision for loan losses is replaced by the change in fair value of the portfolio\nCertain marketing expenses will no longer be deferred and recognized over the life of receivables",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "533894a7-e2e5-47ca-ba40-035841a7de5c",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.06,
        "w": 0.85,
        "x": 0.03,
        "y": 0.14
      },
      "kind": "paragraph",
      "text": "On January 1, 2021, OppFi transitioned to the fair value accounting method (\"FV\") for its receivables from the incurred credit loss application method. Key changes include:",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "dd238692-2a8c-4b98-ab21-29f5c5aad5bf",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.05,
        "w": 0.45,
        "x": 0.03,
        "y": 0.06
      },
      "kind": "title",
      "text": "Fair Value Accounting Impact to Financial Reporting",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "52e1fe46-69d1-421c-9200-9e0f98183898",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [],
  "frameworks": [
    {
      "name": "hub-spoke",
      "slug": null,
      "matchId": "e2cd080b-1807-4c61-97b6-3ffa7d1d8c87",
      "evidence": "Central 'Change in Fair Value' circle connecting two distinct lists of drivers.",
      "confidence": 0.8
    }
  ],
  "arcBeats": [
    {
      "to": 31,
      "from": 22,
      "beatId": "eaf380c8-f525-4f74-9493-c666d3e9a36c",
      "arcName": "The Sparkline",
      "arcSlug": "sparkline",
      "beatName": "Resolution",
      "beatSlug": "resolution",
      "evidence": "The appendix and valuation tables",
      "position": 5,
      "confidence": 0.8,
      "parentBeatName": null,
      "parentBeatSlug": null
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}