Company: FMCCN
Filing Date: 2025-05-01
Form Type: 10-Q
Source: 0001026214-25-000060
Chunk: 102

Company: FEDERAL HOME LOAN MORTGAGE CORP
Filing Date: 2025-05-01
Form: 10-Q
Item: Item 1A
Chunk 102
---
 external press releases and statements to FHFA personnel for their review and comment prior to release.

n    FHFA personnel, including senior officials, review our SEC filings prior to filing, including this Form 10-Q, and engage in discussions with us regarding issues associated with the information contained in those filings. Prior to filing this Form 10-Q, FHFA provided us with a written acknowledgment that it had reviewed the Form 10-Q, was not aware of any material misstatements or omissions in the Form 10-Q, and had no objection to our filing the Form 10-Q.

n    Our senior management meets regularly with senior leadership at FHFA, including, but not limited to, the Director.

n    FHFA representatives attend meetings frequently with various groups within the company to enhance the flow of information and to provide oversight on a variety of matters, including accounting, credit and capital markets management, external communications, and legal matters.

n    Senior officials within FHFA's accounting group meet frequently with our senior financial executives regarding our accounting policies, practices, and procedures.

Freddie Mac 1Q 2025 Form 10-Q87

Controls and Procedures

Although we and FHFA have attempted to design and implement disclosure policies and procedures to account for the conservatorship and accomplish the same objectives as disclosure controls and procedures for a typical reporting company, there are inherent structural limitations on our ability to design, implement, test, or operate effective disclosure controls and procedures under the circumstances of conservatorship. Despite our material weakness, we believe that our condensed consolidated financial statements for 1Q 2025 have been prepared in conformity with GAAP.

Freddie Mac 1Q 2025 Form 10-Q88

Exhibit Index

Exhibit Index

ExhibitDescription*4.1Federal Home Loan Mortgage Corporate Debt Facility Agreement, dated February 13, 202531.1Certification of President and Interim Chief Executive Officer pursuant to Securities Exchange Act Rule 13a-14(a)31.2Certification of Chief Financial Officer pursuant to Securities Exchange Act Rule 13a-14(a)32.1Certification of President and Interim Chief Executive Officer pursuant to 18 U.S.C. Section 135032.2Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350101.INSXBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document101.SCHXBRL