The Hong Kong-based exchange said losses from the theft would be shared, or "generalized", across all the company's clients and assets, widening the group of those affected announced last week.
"This is the closest approximation to what would happen in a liquidation context," Bitfinex said on its website early on Sunday.
"Upon logging into the platform, customers will see that they have experienced a generalized loss percentage of 36.067 percent."
The company said it would also give all affected clients a "BFX" token crediting their losses that could be redeemed by the exchange or for shares in iFinex, the exchange's parent company.
The exchange is the world's largest for trading digital currencies such as bitcoin, litecoin and ether, and is used for its deep liquidity in U.S. dollar/bitcoin trades.
It is still not clear how the hackers gained access to the company's customer accounts.
Bitfinex said last week it expected to "socialize" its losses across bitcoin balances and active loans to bitcoin/U.S. dollar positions. Its statement on Sunday, however, indicated a wider application of the losses to all accounts, which also include other digital currencies.