Company: ABR-PF
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001253986-25-000022
Chunk: 103

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 103
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 from active markets when available (Level 1). If quotes from active markets are unavailable, then the fair values are estimated utilizing current market quotes received from inactive markets (Level 2). Convertible senior unsecured notes. Fair values are estimated using current market quotes received from inactive markets (Level 2).We measure certain financial assets and financial liabilities at fair value on a recurring basis. The fair values of these financial assets and liabilities are determined using the following input levels at September 30, 2025 (in thousands):Carrying ValueFair ValueFair Value Measurements Using Fair Value HierarchyLevel 1Level 2Level 3Financial assets:Derivative financial instruments$1,083 $1,083 $— $505 $578 Financial liabilities:Derivative financial instruments$1,358 $1,358 $— $1,358 $— 

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

We measure certain financial and non-financial assets at fair value on a nonrecurring basis. The fair values of these financial and non-financial assets, if applicable, were determined using the following input levels at September 30, 2025 (in thousands):Net Carrying ValueFair ValueFair Value Measurements Using Fair Value HierarchyLevel 1Level 2Level 3Financial assets:Impaired loans, netLoans held-for-investment (1)$486,975 $486,975 $— $— $486,975 Loans held-for-sale (2)13,052 13,052 — 13,052 — $500,027 $500,027 $— $13,052 $486,975 ________________________(1)We had an allowance for credit losses of $143.5 million relating to 27 impaired loans with an aggregate carrying value, before loan loss reserves, of $630.5 million at September 30, 2025. The fair values of these impaired loans are based on the value of the underlying collateral.(2)We have an impairment loss of $1.0 million related to 3 loans held-for-sale with an aggregate carrying value, before unrealized impairment losses, of $14.0 million.Loan impairment assessments. Loans held for investment are intended to be held to maturity and, accordingly, are carried at cost, net of un