v3.25.4

Debt Securities - Schedule of Investments In Debt Securities and Beneficial Interests (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | --- | ---
Debt securities held-to-maturity at amortized cost, net of allowance for credit losses of $0 |  |  |
Gross unrealized losses | $ (2,077) | $ (2,934) |
Total investments, basis | 462,938 | 449,513 |
Total investments, gross unrealized gains | 10,571 | 2,356 |
Total investments, gross unrealized losses | (43,919) | (32,095) |
Total investments, fair value | 429,590 | 419,774 |
Commercial mortgage-backed securities, at fair value |  |  |
Mortgage-Backed Securities, At Fair Value |  |  |
Basis | 273,421 | 245,540 |
Gross unrealized gains | 596 | 1,074 |
Gross unrealized losses | (234) | 0 |
Fair value | 273,783 | 246,614 |
RMBS Available-for-Sale, at Fair Value |  |  |
Mortgage-Backed Securities, At Fair Value |  |  |
Basis |  | 68,226 |
Gross unrealized gains | 648 | 273 |
Gross unrealized losses | (218) | (6,330) |
Fair value | 49,240 | 62,169 |
Debt securities |  |  |
Debt securities held-to-maturity at amortized cost, net of allowance for credit losses of $0 |  |  |
HTM, allowance for expected credit losses | 0 | 0 |
Basis | 41,528 | 46,043 |
Gross unrealized gains | 0 | 8 |
Gross unrealized losses | (1,210) | (2,104) |
Fair value | 40,318 | 43,947 |
Investment in beneficial interests |  |  |
Mortgage-Backed Securities, At Fair Value |  |  |
Debt securities, available-for-sale, allowance for credit loss | 0 | 9,082 | $ 6,880
Basis | 99,179 | 89,704 |
Gross unrealized gains | 9,327 | 1,001 |
Gross unrealized losses | (42,257) | (23,661) |
Fair value | 66,249 | 67,044 |
Debt securities held-to-maturity at amortized cost, net of allowance for credit losses of $0 |  |  |
HTM, allowance for expected credit losses | 0 |  |
Residential mortgage-backed securities |  |  |
Mortgage-Backed Securities, At Fair Value |  |  |
Basis | 189,517 | 203,973 |
Gross unrealized gains | 9,975 | 1,282 |
Gross unrealized losses | (43,685) | (32,095) |
Fair value | $ 155,807 | $ 173,160 |

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- Definition Amount, before tax, of unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-2 + Details
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- Definition Amount of cumulative unrecognized gain on investment in debt security measured at amortized cost (held-to-maturity) and investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-2 + Details
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