Company: FOACW
Filing Date: 2025-05-23
Form Type: 10-Q/A
Source: 0001828937-25-000042
Chunk: 32

Company: Finance of America Companies Inc.
Filing Date: 2025-05-23
Form: 10-Q/A
Chunk 32
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                    | 26,400,630 |

#### 44
| Finance of America Companies Inc.                                
 Notes to Condensed Consolidated Financial Statements (Unaudited) |

(1) As of December 31, 2023, there was $ 487.9million in UPB in loans held for investment pledged as collateral for financing lines of credit.

The tables below show the total amount of loans held for investment and held for sale that were greater than 90 days past due and on non-accrual status (in thousands):

| June 30, 2024                                                  |     | Unpaid Principal Balance |        |     | Estimated Fair Value |        |     | Difference |        |
|:---------------------------------------------------------------|:----|:-------------------------|-------:|:----|:---------------------|-------:|:----|:-----------|-------:|
| Loans held for investment, subject to nonrecourse debt:        |     |                          |        |     |                      |        |     |            |        |
| Commercial mortgage loans                                      |     | $                        | 29,660 |     | $                    | 23,795 |     | $          | -5,865 |
| Loans held for investment:                                     |     |                          |        |     |                      |        |     |            |        |
| Commercial mortgage loans                                      |     |                          |    702 |     |                      |    497 |     |            |   -205 |
| Other assets:                                                  |     |                          |        |     |                      |        |     |            |        |
| Loans held for sale - residential mortgage loans               |     |                          |    459 |     |                      |    368 |     |            |    -91 |
| Total loans 90 days or more past due and on non-accrual status |     | $                        | 30,821 |     | $                    | 24,660 |     | $          | -6,161 |

| December 31, 2023                                              |     | Unpaid Principal Balance |        |     | Estimated Fair Value |        |     | Difference |        |
|:---------------------------------------------------------------|:----|:-------------------------|-------:|:----|:---------------------|-------:|:----|:-----------|-------:|
| Loans held for investment, subject to nonrecourse debt:        |     |                          |        |     |                      |        |     |            |        |
| Commercial