Company: FOACW
Filing Date: 2025-05-23
Form Type: 10-Q/A
Source: 0001828937-25-000042
Chunk: 43

Company: Finance of America Companies Inc.
Filing Date: 2025-05-23
Form: 10-Q/A
Chunk 43
---
 as an indefinite-lived intangible and is limited by the federal net operating loss utilization rules.

Tax positions taken in tax years that remain open under the statute of limitations will be subject to examinations by tax authorities. With few exceptions, the Company is no longer subject to state or local examinations by tax authorities for tax years ended December 31, 2019 or prior.

#### 51
| Finance of America Companies Inc.                                
 Notes to Condensed Consolidated Financial Statements (Unaudited) |

16. Interest Income and Interest Expense

Interest income and interest expense from continuing operations consisted of the following (in thousands):

|                                                         |     |   | For the three months ended June 30, 2024 |     |   | For the three months ended June 30, 2023 |     |   | For the six months ended June 30, 2024 |     |   | For the six months ended June 30, 2023 |
|:--------------------------------------------------------|:----|:--|-----------------------------------------:|:----|:--|-----------------------------------------:|:----|:--|---------------------------------------:|:----|:--|---------------------------------------:|
| Interest income:                                        |     |   |                                          |     |   |                                          |     |   |                                        |     |   |                                        |
| Interest income on mortgage loans(1)                    |     | $ |                                  474,251 |     | $ |                                  411,461 |     | $ |                                934,285 |     | $ |                                720,955 |
| Other interest income                                   |     |   |                                    3,840 |     |   |                                    3,200 |     |   |                                  7,785 |     |   |                                  4,670 |
| Total portfolio interest income                         |     |   |                                  478,091 |     |   |                                  414,661 |     |   |                                942,070 |     |   |                                725,625 |
| Interest expense:                                       |     |   |                                          |     |   |                                          |     |   |                                        |     |   |                                        |
| Interest expense on HMBS and nonrecourse obligations(1) |     |   |                                 -393,504 |     |   |                                 -325,476 |     |   |                               -767,240 |     |   |                               -549,867 |
| Interest expense on other financing lines of credit     |     |