It really depends on the type of financial institution that has given the loan. A bank for this type of transaction is very unlikely nowadays, so I guess it is a private credit fund. Given that they have probably applied some sort of traditional Loan-to-value ratio, it's very likely that the $2.3 billion is only a portion of the total value. Meaning the cloud provider has received e.g. 50 or 80% of the total value of the H100's as a loan. It surely is not very much since electronics have a high depreciation rate from an accounting perspective (3-5 years max).