Company: ABR-PF
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001253986-25-000022
Chunk: 99

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 99
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 settlement of the derivative itself. Our agreements with the counterparties provide for bilateral collateral pledging based on the counterparties' market value. The counterparties have the right to re-pledge the collateral posted, but have the obligation to return the pledged collateral as the market value of the treasury futures change. Our policy is to record the asset and liability positions on a net basis. At September 30, 2025 and December 31, 2024, we had $1.4 million and $2.3 million, respectively, included in others assets, which was comprised of cash posted as collateral of $1.7 million and $2.0 million, respectively, and net liability and net asset positions of $0.3 million and $0.3 million, respectively, from the fair value of our treasury futures.During the three months ended September 30, 2025, we recorded realized losses of $0.8 million and unrealized gains of $0.7 million to our Agency Business, related to our swaps. During the nine months ended September 30, 2025, 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)

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