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Note 4 - SECURITIZATIONS AND VARIABLE INTEREST ENTITIES | 9 Months Ended
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Sep. 30, 2025
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES |
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES | NOTE 4 – SECURITIZATIONS AND VARIABLE INTEREST ENTITIES ​ In prior years, the Company completed four different Freddie Mac sponsored securitizations. The Company retained beneficial interests from each securitization which are classified as trading securities on the consolidated balance sheets. Details related to the securitizations and related VIEs can be found in Note 4 to the Consolidated Financial Statements included under Item 8 of Part I of the Company's Annual Report on Form 10-K for the year ended December 31, 2024. ​ In August 2025, the Company securitized $200.3 million of HTM municipal securities. The securitization was comprised of Class A Certificates of $134.2 million and Class B Certificates of $66.1 million. The Class A Certificates were sold to third party investors, and the Class B Certificates were retained by the Company. The Class B Certificates provide the first loss support and are subordinate to the Class A Certificates. In order to execute this transaction, the Company created a new bankruptcy-remote special purpose entity (a “Sponsor SPE”), through which the transaction was executed, and which is consolidated by the Company. Based on the structure of the transaction, the Company retains effective control of the $200.3 million of HTM municipal securities and accounts for the transaction as a secured borrowing. The full $200.3 million of HTM municipal securities will remain on the balance sheet denoted as collateralizing the borrowing and the $134.2 million of the Class A Certificates sold to third party investors is accounted for as a secured term borrowing and classified with other borrowings on the Company’s consolidated balance sheet. ​ At September 30, 2025, the Company determined it was not the primary beneficiary of the various external VIEs involved in these securitizations primarily because the Company did not have the power to direct the activities that most significantly impact the VIEs. Evaluation and assessment of VIEs for consolidation is performed on an ongoing basis by management. Any changes in facts and circumstances occurring since the previous primary beneficiary determination will be considered as part of this ongoing assessment. ​ The Company’s total assets related to the VIEs as of September 30, 2025 and December 31, 2024 were $83.2 million and $83.5 million, respectively and there were no liabilities recorded. The Company’s maximum exposure to loss associated with these VIEs consists of the capital invested plus any unfunded equity commitments that are binding. As of September 30, 2025, the Company’s maximum exposure to loss related to the VIEs was $85.5 million. ​

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