Company: ABR-PF
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001253986-25-000022
Chunk: 67

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 67
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 the three and nine months ended September 30, 2024, we recorded $10.3 million and $17.6 million, respectively, of deferred interest on the loans that we modified during 2024 and $4.1 million and $13.3 million, respectively, for loans previously modified or resolved. All of these amounts include deferred interest recorded on loans previously disclosed under "Loan Resolutions". During the three and nine months ended September 30, 2025, we reversed through interest income $17.6 million and $25.2 million, respectively, of interest receivable that was previously accrued on modified loans that we deemed the collection of interest was doubtful. During both the 

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

three and nine months ended September 30, 2024, we reversed through interest income $1.1 million of interest receivable that was previously accrued on modified loans that we deemed the collection of interest was doubtful.   At September 30, 2025 and December 31, 2024, we have recorded deferred interest totaling $71.7 million and $61.3 million, respectively, on all modified loans to borrowers experiencing financial difficulty, which includes deferred interest from loan resolutions. The deferred interest is included in other assets on the consolidated balance sheets.At September 30, 2025 and December 31, 2024, we had future funding commitments on modified loans with borrowers experiencing financial difficulty of $20.6 million and $56.4 million, respectively, which are generally subject to performance covenants that must be met by the borrower to receive funding.All loan modifications completed in the past 12 months were performing pursuant to their contractual terms at September 30, 2025, except for twenty-one loans with a total UPB of $504.7 million, which includes sixteen loans with a total UPB of $416.3 million that were modified to provide temporary rate relief through a pay and accrual feature. Since these loans are not performing pursuant to their modified terms, these loans are classified as non-accrual loans. Five of these loans with a UPB of $130.3 million have a specific loan loss reserve of $24.3 million. The remaining sixteen loans with a total UPB of $374.3 million have no specific reserves as the estimated fair value of the properties exceeded our carrying value at