Company: ABR-PF
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001253986-25-000014
Chunk: 188

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 8
Chunk 188
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 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 all our securities.We recorded interest income (including the amortization of discount) related to these investments of $3.4 million and $7.1 million during the three and six months ended June 30, 2025, respectively, and $4.6 million and $8.3 million during the three and six months ended June 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 June 30, 2025Equity Affiliates June 30, 2025December 31, 2024Arbor Residential Investor LLC$16