Company: FMCCN
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001026214-25-000116
Chunk: 174

Company: FEDERAL HOME LOAN MORTGAGE CORP
Filing Date: 2025-10-30
Form: 10-Q
Item: Item 1
Chunk 174
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 millions)UPBAllowance for Credit Losses Reversed or (Established)Valuation Allowance (Established) or ReversedUPBAllowance for Credit Losses Reversed or (Established)Valuation Allowance (Established) or ReversedSingle-Family reclassifications from:Held-for-investment to held-for-sale$610 $20 $— $428 $14 $— Held-for-sale to held-for-investment(2)96 9 6 78 6 5 Multifamily reclassifications from:Held-for-investment to held-for-sale99 — (5)404 1 (14)   Held-for-sale to held-for-investment(2)130 — — 38 — 1 YTD 2025YTD 2024(In millions)UPBAllowance for Credit Losses Reversed or (Established)Valuation Allowance (Established) or ReversedUPBAllowance for Credit Losses Reversed or (Established)Valuation Allowance (Established) or ReversedSingle-Family reclassifications from:Held-for-investment to held-for-sale$1,575 $28 $— $1,495 $29 $— Held-for-sale to held-for-investment(2)436 37 25 171 14 14 Multifamily reclassifications from:Held-for-investment to held-for-sale916 2 (35)1,245 12 (58)   Held-for-sale to held-for-investment(2)336 (1)5 785 — 10 (1)Amounts exclude reclassifications related to loans for which we have elected the fair value option.(2)Allowance for credit losses established upon loan reclassifications from held-for-sale to held-for-investment to reflect the net amount we expect to collect on the loan. Loans with prior charge-offs may have a negative allowance for credit losses established upon reclassification.

Interest IncomeThe table below presents the amortized cost basis of non-accrual loans as of the beginning and the end of the periods presented, including the interest income recognized for the period that is related to the loans on non-accrual status as of the period end.Table 3.4 - Amortized Cost Basis of Held-for-Investment Loans on Non-Accrual(1)Non