Company: ABR-PF
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001253986-25-000022
Chunk: 215

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 8
Chunk 215
---
, we recorded realized losses of $1.3 million and unrealized losses of $0.5 million to our Agency Business, related to our swaps. During the three months ended September 30, 2024, we recorded realized gains of $0.2 million and unrealized losses of $0.1 million to our Agency Business, related to our swaps. During the nine months ended September 30, 2024, we recorded realized losses of $0.3 million and unrealized gains of $0.3 million, respectively, to our Agency Business, related to our swaps.A summary of our non-qualifying derivative financial instruments in our Agency Business is as follows ($ in thousands):September 30, 2025Fair ValueDerivativeCountNotional ValueBalance Sheet LocationDerivative AssetsDerivative LiabilitiesRate lock commitments4$55,585 Other assets/other liabilities$578 $(367)Forward sale commitments30293,732 Other assets/other liabilities505 (991)Treasury futures64664,600 — — $413,917 $1,083 $(1,358)December 31, 2024Forward sale commitments44$396,024 Other assets/other liabilities$95 $(4,209)Treasury futures828,200 — — $404,224 $95 $(4,209)

34

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

Note 13 — Fair Value

Fair value estimates are dependent upon subjective assumptions and involve significant uncertainties resulting in variability in estimates with changes in assumptions. The following table summarizes the principal amounts, carrying values and the estimated fair values of our financial instruments (in thousands):September 30, 2025December 31, 2024Principal /Notional AmountCarryingValueEstimatedFair ValuePrincipal /Notional AmountCarryingValueEstimatedFair ValueFinancial assets:Loans and investments, net$11,708,762 $11,430,418 $11,438,731 $11,304,956 $11,033,997 $11,122,205 Loans held-for-sale, net318,756 319,207 327,011 438,233 435,759 449,339 Capitalized mortgage servicing rights, netn/a344,913 477,043 n/a368,678