Company: EPR-PE
Filing Date: 2025-07-31
Form Type: 10-Q
Source: 0001045450-25-000120
Chunk: 38

Company: EPR PROPERTIES
Filing Date: 2025-07-31
Form: 10-Q
Item: Part I, Item 1
Chunk 38
---
ified from AOCI into Earnings (2)66 286 338 513 Net Investment HedgesCurrency Forward AgreementsAmount of (Loss) Gain Recognized in AOCI on Derivative (9,074)1,509 (8,762)5,975 TotalAmount of (Loss) Gain Recognized in AOCI on Derivatives $(10,234)$1,658 $(9,834)$6,800 Amount of Income Reclassified from AOCI into Earnings 186 465 578 875 Interest expense, net in accompanying consolidated statements of income and comprehensive income $33,246 $32,820 $66,267 $64,471 Other income in accompanying consolidated statements of income and comprehensive income $12,218 $14,418 $23,854 $26,455 (1) Included in "Interest expense, net" in the accompanying consolidated statements of income and comprehensive income for the three and six months ended June 30, 2025 and 2024.(2) Included in "Other income" in the accompanying consolidated statements of income and comprehensive income for the three and six months ended June 30, 2025 and 2024.Credit-risk-related Contingent FeaturesThe Company has an agreement with its interest rate derivative counterparty that contains a provision where, if the Company defaults on any of its obligations for borrowed money or credit in an amount exceeding $50.0 million and such default is not waived or cured within a specified period of time, including default where repayment of the indebtedness has not been accelerated by the lender, the Company could also be declared in default on its interest rate derivative agreements.  As of June 30, 2025, the fair value of the Company's derivatives in a liability position related to these agreements was $8.9 million. If the Company breaches any of the contractual provisions of these derivative contracts, it would be required to settle its obligations under the agreements at their termination value, which, after considering the right of offset, was $8.9 million at June 30, 2025. As of June 30, 2025, the Company had not posted any collateral related to these agreements and was not in breach of any provisions in these agreements.

14

9. Fair Value Disclosures

The Company has certain financial instruments that are required to be measured under the FASB’s Fair Value Measurement guidance. The Company currently does not have any non