USD.AI

Examine the evidence behind the loans

Review independent reports in their original form, with the date, scope and limitations needed to interpret their findings.

Open source reportRead the documentation

Latest available report

Report type
Agreed-upon procedures attestation
Independent accountant
The Network Firm LLP, a licensed independent CPA firm
Snapshot date
July 15, 2026
Coverage
USD.AI's current Standard loan structure and earlier Non-Standard financings
Open source reportRead the documentation

What was examined

The documentation describes these procedures for each loan in scope.

The report sets out the full procedures, the findings for each loan in scope and their limitations.

  • Inspecting executed loan and security documentation

  • Confirming borrower SPV establishment for Standard loans

  • Documenting loan terms and collateral details from the executed documents

    Principal, interest rate, maturity, collateral value, GPU type, server quantity and facility location.

  • Viewing disbursements through a third-party block explorer

    Disbursement dates and amounts are compared with the executed loan documents.

  • Recalculating original loan-to-value ratios

  • Inspecting executed Valuation Services Agreements

Report archive

*Yield information: Current net and gross APYs are the staking yields reported by the USD.AI app at the displayed observation time. Projected gross APY is a forward-looking estimate and may rely on assumptions about loan deployment, borrower performance, reserve or escrow earnings, utilization and fees. Loan APRs describe loan interest rates and are distinct from staking APYs. Figures refresh periodically; a stale or unavailable source is identified beside the metric. No yield or projection is guaranteed. Actual performance may be lower, zero or negative. Withdrawals depend on the queue. Loan defaults, collateral losses, and smart contract or operational failures can cause losses.

**All financing subject to underwriting, eligibility and definitive documentation. Application submission begins a review. It does not establish a financing commitment. Calculator results and Compute IQ's sample deal are illustrative scenarios based on the inputs shown, not a financing offer or approval; the final loan amount depends on GPU condition and verification. Listing a system is not a statement of eligibility; equipment and transaction eligibility are reviewed individually.

This communication is not directed at residents of the United States, United Kingdom, or other jurisdictions where the distribution of such content may be restricted. The USD.AI Protocol is non-custodial, decentralized software providing structured lending infrastructure. The Protocol does not custody assets, execute trades, or act as a broker, dealer, or investment adviser. Nothing herein constitutes investment advice, a recommendation, or an offer or solicitation to purchase any digital asset. All interactions are executed directly between users and on-chain smart contracts, subject to applicable protocol terms. Participation involves risk including potential loss of funds. Do your own research.

Product names are trademarks of their owners and imply no partnership or endorsement. 3D hardware renderings are illustrative and may differ from the actual products.

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