Company: FMCCN
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001026214-25-000116
Chunk: 57

Company: FEDERAL HOME LOAN MORTGAGE CORP
Filing Date: 2025-10-30
Form: 10-Q
Item: Item 15
Chunk 57
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Our sales of single-family loans reflect the sale of single-family seasoned loans.(2)Our sales of multifamily loans occur primarily through the issuance of Multifamily K Certificates. 

Freddie Mac 3Q 2025 Form 10-Q53

Financial Statements                         Notes to the Condensed Consolidated Financial Statements | Note 3

Reclassifications The table below presents the allowance for credit losses or valuation allowance that was reversed or established due to loan reclassifications between held-for-investment and held-for-sale during the periods presented.Table 3.3 - Loan Reclassifications(1) 3Q 20253Q 2024(In millions)UPBAllowance for Credit Losses Reversed or (Established)Valuation Allowance (Established) or ReversedUPBAllowance for Credit Losses Reversed or (Established)Valuation Allowance (Established) or ReversedSingle-Family reclassifications from:Held-for-investment to held-for-sale$610 $20 $— $428 $14 $— Held-for-sale to held-for-investment(2)96 9 6 78 6 5 Multifamily reclassifications from:Held-for-investment to held-for-sale99 — (5)404 1 (14)   Held-for-sale to held-for-investment(2)130 — — 38 — 1 YTD 2025YTD 2024(In millions)UPBAllowance for Credit Losses Reversed or (Established)Valuation Allowance (Established) or ReversedUPBAllowance for Credit Losses Reversed or (Established)Valuation Allowance (Established) or ReversedSingle-Family reclassifications from:Held-for-investment to held-for-sale$1,575 $28 $— $1,495 $29 $— Held-for-sale to held-for-investment(2)436 37 25 171 14 14 Multifamily reclassifications from:Held-for-investment to held-for-sale916 2 (35)1,245 12 (58)   Held-for-sale to held-for-investment(2)336 (1)5 785 — 10 (1)Amounts exclude reclassifications related to loans for which we have elected the fair value option.(2