Company: FOACW
Filing Date: 2025-05-23
Form Type: 10-Q/A
Source: 0001828937-25-000044
Chunk: 74

Company: Finance of America Companies Inc.
Filing Date: 2025-05-23
Form: 10-Q/A
Chunk 74
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313,476 |     | $ |                                     -125,024 |

Certain of our financial instruments are valued utilizing a process that combines the use of a discounted cash flow (“DCF”) model and analysis of current market data to arrive at an estimate of fair value. The cash flow assumptions and prepayment and repayment assumptions used in the model are based on various factors, with the key assumptions being prepayment and repayment speeds, credit loss frequencies and severity, and discount rate assumptions. Any changes in fair value on these financial instruments are recorded in net fair value changes on loans and related obligations, with changes in fair value due to portfolio runoff and realization of modeled income and expenses being recorded in fair value changes from model amortization in the Condensed Consolidated Statements of Operations, and other fair value changes being recorded in fair value changes from market inputs or model assumptions in the Condensed Consolidated Statements of Operations. The interest recognized on these financial instruments is recorded in interest income or interest expense in the Condensed Consolidated Statements of Operations.

#### 75
The following table provides an analysis of all components of net portfolio interest income (in thousands):

|                                                         |     |   | For the three months ended September 30, 2024 |     |   | For the three months ended September 30, 2023 |     |   | For the nine months ended September 30, 2024 |     |   | For the nine months ended September 30, 2023 |
|:--------------------------------------------------------|:----|:--|----------------------------------------------:|:----|:--|----------------------------------------------:|:----|:--|---------------------------------------------:|:----|:--|---------------------------------------------:|
| Interest income:                                        |     |   |                                               |     |   |                                               |     |   |                                              |     |   |                                              |
| Interest income on mortgage loans(1)                    |     | $ |                                       486,349 |     | $ |                                       439,881 |     | $ |                                    1,420,634 |     | $ |                                    1,160,836 |
| Other interest income                                   |     |   |                                         3,551 |     |   |                                         4,118 |     |   |                                       11,336 |     |   |                                        8,788 |
| Total portfolio interest income                         |     |   |                                       489,900 |     |   |                                       443,999 |     |   |                                    1,431,970 |