Company: ABR-PF
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001253986-25-000014
Chunk: 76

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 1
Chunk 76
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791 $137,258 $(16,487)$120,771 $2,107 B Piece bonds37,099 19,662 12,372 32,034 11,552 Total$229,890 $156,920 $(4,115)$152,805 $13,659 December 31, 2024APL certificates$192,791 $134,834 $(22,803)$112,031 $1,658 B Piece bonds37,221 22,320 10,157 32,477 9,188 Total$230,012 $157,154 $(12,646)$144,508 $10,846 A summary of the changes in the allowance for credit losses for our securities held-to-maturity is as follows (in thousands):Three Months Ended June 30, 2025Six Months Ended June 30, 2025APL CertificatesB Piece BondsTotalAPL CertificatesB Piece BondsTotalBeginning balance$1,659 $9,108 $10,767 $1,658 $9,188 $10,846 Provision for credit loss expense/(reversal)448 2,444 2,892 449 2,364 2,813 Ending balance$2,107 $11,552 $13,659 $2,107 $11,552 $13,659 Three Months Ended June 30, 2024Six Months Ended June 30, 2024Beginning balance$2,157 $5,440 $7,597 $2,272 $3,984 $6,256 Provision for credit loss expense/(reversal)133 1,402 1,535 18 2,858 2,876 Ending balance$2,290 $6,842 $9,132 $2,290 $6,842 $9,132 The allowance for credit losses on our held-to-maturity securities consists of (1) a general reserve estimated on a collective basis by major security type and was based on a reasonable and supportable forecast period and a historical loss reversion for similar securities, and (2) a specific reserve for underlying loans that are probable of, or are, in foreclosure. The issuers continue to make timely principal and interest payments and we continue to accrue interest on