Company: FOACW
Filing Date: 2025-05-20
Form Type: 10-K/A
Source: 0001828937-25-000032
Chunk: 171

Company: Finance of America Companies Inc.
Filing Date: 2025-05-20
Form: 10-K/A
Chunk 171
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|:----|:------------|-----------:|:----|:-------------------------------------------------------|---------:|:----|:------------|--------:|:----|:------------|---------:|
| Total gain included in earnings |     | $                         |  1,592,998 |     | $           |  160,128 |     | $           |  1,753,126 |     | $                                                      |  573,140 |     | $           |  65,982 |     | $           |  639,122 |
| Purchases and additions         |     |                           |  2,894,673 |     |             |  -23,926 |     |             |  2,870,747 |     |                                                        |   41,134 |     |             |       — |     |             |   41,134 |
| Sales and settlements           |     |                           | -2,120,036 |     |             | -136,202 |     |             | -2,256,238 |     |                                                        | -922,355 |     |             | -65,982 |     |             | -988,337 |

| Year ended December 31, 2024    |     | Nonrecourse debt in consolidated VIE trusts and reverse loan financing liability 
 As Previously Reported                                                           |            |     | Adjustments |            |     | As Restated |            |
|:--------------------------------|:----|:---------------------------------------------------------------------------------|-----------:|:----|:------------|-----------:|:----|:------------|-----------:|
| Total loss included in earnings |     | $                                                                                |   -428,840 |     | $           |   -226,110 |     | $           |   -654,950 |
| Purchases and additions         |     |                                                                                  | -1,462,646 |     |             | -1,714,379 |     |             | -3,177,025 |
| Settlements                     |     |                                                                                  |    817,973 |     |             |  1,940,489 |     |             |  2,758,462 |

#### 111
| Finance of America Companies Inc.          
 Notes to Consolidated Financial Statements |

2. Summary of Significant Accounting Policies

Basis of Presentation

The accompanying consolidated financial statements comprise the financial statements of FOA and its controlled subsidiaries. The consolidated financial statements have been prepared in accordance with United States of America