Company: ABR-PF
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001253986-25-000014
Chunk: 163

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 8
Chunk 163
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 interests, (2) the legal acquiree is a VIE, and (3) the legal acquiree qualifies as a business under ASC 805. The amendments are to be applied prospectively.First quarter of 2027, with early adoption permittedWe currently do not have any transactions that fall under the scope of this ASU.Significant Accounting PoliciesSee Item 8 – Financial Statements and Supplementary Data in our 2024 Annual Report for a description of our significant accounting policies. There have been no significant changes to our significant accounting policies since December 31, 2024.

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Table of ContentsARBOR REALTY TRUST, INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

*Note 3 — Loans and Investments

Our Structured Business loan and investment portfolio consists of ($ in thousands):June 30, 2025Percent ofTotalLoanCountWtd. Avg.Pay Rate (1)Wtd. Avg.RemainingMonths toMaturity (2)Wtd. Avg.First DollarLTV Ratio (3)Wtd. Avg.Last DollarLTV Ratio (4)Bridge loans (5)$11,105,463 96 %6116.98 %11.10 %79 %Mezzanine loans250,858 2 %617.78 %50.753 %82 %Preferred equity investments149,776 1 %276.77 %48.062 %80 %Construction - multifamily100,070 <1 %69.94 %34.50 %66 %SFR permanent loans3,068 <1 %19.35 %4.30 %39 %Total UPB11,609,235 100 %7067.03 %12.72 %78 %Allowance for credit losses(243,278)Unearned revenue(32,934)Loans and investments, net (6)$11,333,023 December 31, 2024Bridge loans (5)$10,893,106 96 %6886.89 %11.60 %80 %Mezzanine loans255,556 2 %587.52 %51.851 %82 %Preferred equity investments148,845 1 %276.42 %53.962 %79 %Construction - multifamily4,367 <1 %29.97 %