Company: FOACW
Filing Date: 2025-05-23
Form Type: 10-Q/A
Source: 0001828937-25-000042
Chunk: 75

Company: Finance of America Companies Inc.
Filing Date: 2025-05-23
Form: 10-Q/A
Chunk 75
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 the key assumptions being prepayment and repayment speeds, credit loss frequencies and severity, and discount rate assumptions. Any changes in fair value on these financial instruments are recorded in net fair value changes on loans and related obligations, with changes in fair value due to portfolio runoff and realization of modeled income and expenses being recorded in fair value changes from model amortization in the Condensed Consolidated Statements of Operations, and other fair value changes being recorded in fair value changes from market inputs or model assumptions in the Condensed Consolidated Statements of Operations. The interest recognized on these financial instruments are recorded in interest income or interest expense in the Condensed Consolidated Statements of Operations.

#### 76
The following table provides an analysis of all components of net portfolio interest income (in thousands):

|                                                         |     |   | For the three months ended June 30, 2024 |     |   | For the three months ended June 30, 2023 |     |   | For the six months ended June 30, 2024 |     |   | For the six months ended June 30, 2023 |
|:--------------------------------------------------------|:----|:--|-----------------------------------------:|:----|:--|-----------------------------------------:|:----|:--|---------------------------------------:|:----|:--|---------------------------------------:|
| Interest income:                                        |     |   |                                          |     |   |                                          |     |   |                                        |     |   |                                        |
| Interest income on mortgage loans(1)                    |     | $ |                                  474,251 |     | $ |                                  411,461 |     | $ |                                934,285 |     | $ |                                720,955 |
| Other interest income                                   |     |   |                                    3,840 |     |   |                                    3,200 |     |   |                                  7,785 |     |   |                                  4,670 |
| Total portfolio interest income                         |     |   |                                  478,091 |     |   |                                  414,661 |     |   |                                942,070 |     |   |                                725,625 |
| Interest expense:                                       |     |   |                                          |     |   |                                          |     |   |                                        |     |   |                                        |
| Interest expense on HMBS and nonrecourse obligations(1) |     |   |                                 -393,504 |     |   |                                 -325,476 |     |   |