Company: ABR-PF
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001253986-25-000022
Chunk: 77

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 77
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441)4,749 4,308 Ending balance$1,831 $8,733 $10,564 $1,831 $8,733 $10,564 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 all our securities.We recorded interest income (including the amortization of discount) related to these investments of $3.6 million and $10.7 million during the three and nine months ended September 30, 2025, respectively, and $3.0 million and $11.3 million during the three and nine months ended September 30, 2024, respectively.

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Table of ContentsARBOR REALTY TRUST, INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

Note 8 — Investments in Equity Affiliates

We account for all investments in equity affiliates under the equity method. A summary of these investments is as follows (in thousands):Investments in Equity Affiliates atUPB of Loans to Equity Affiliates at September 30, 2025Equity Affiliates September 30, 2025December 31, 2024AWC Real Estate Opportunity Partners I LP$17,908 $13,562 $108,450 Fifth Wall Ventures16,461 14,490 — AMAC Holdings III LLC13,666 15,413 33,410 ARSR DPREF I LLC5,643 5,603 — Lightstone Value Plus REIT L.P.1,895 1,895 — The Park at Via Terrossa585 606 21,845 Docsumo Pte. Ltd.450 450 — JT Prime425 425 — The Cypress at Wesley Park265 — 14,964 Arbor Residential Investor LLC— 23,868 — West Shore Café— — 1,688 Lexford Portfolio— — — East River Portfolio— — — Total$57,298