Company: ABR-PF
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001253986-25-000022
Chunk: 192

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 8
Chunk 192
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803)$112,031 $1,658 B Piece bonds37,221 22,320 10,157 32,477 9,188 Total$230,012 $157,154 $(12,646)$144,508 $10,846 A summary of the changes in the allowance for credit losses for our securities held-to-maturity is as follows (in thousands):Three Months Ended September 30, 2025Nine Months Ended September 30, 2025APL CertificatesB Piece BondsTotalAPL CertificatesB Piece BondsTotalBeginning balance$2,107 $11,552 $13,659 $1,658 $9,188 $10,846 Provision for credit loss expense/(reversal)(392)2,616 2,224 57 4,980 5,037 Ending balance$1,715 $14,168 $15,883 $1,715 $14,168 $15,883 Three Months Ended September 30, 2024Nine Months Ended September 30, 2024Beginning balance$2,290 $6,842 $9,132 $2,272 $3,984 $6,256 Provision for credit loss expense/(reversal)(459)1,891 1,432 (441)4,749 4,308 Ending balance$1,831 $8,733 $10,564 $1,831 $8,733 $10,564 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 $3.6 million and $10.7 million during the three and nine months ended September 30, 2025, respectively, and $3.0 million and $11.3 million during the three and nine months ended September 30, 2024, respectively.

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Table of ContentsARBOR REALTY TRUST, INC.