| Schedule of Other Assets and Other Liabilities |
The following tables present the components of KREF's other assets and other liabilities as of September 30, 2026 and December 31, 2025, respectively:
| | | | | | | | | | | | | | | | | September 30, 2026 | | December 31, 2025 | | Other assets | | | | | | Restricted cash | | $ | 3,419 | | | $ | 2,721 | | | Loan principal repayments held by a servicer | | 53,356 | | | 74,279 | | | Accrued interest receivable | | 22,464 | | | 25,199 | | | Assets related to real estate owned, held-for-investment | | 8,592 | | | 2,720 | | | Deferred financing cost, Revolver | | 4,929 | | | 5,887 | | | Foreign currency forward contracts | | 1,378 | | | — | | | Other | | 4,904 | | | 2,043 | | | Total | | $ | 99,042 | | | $ | 112,849 | | | Other liabilities | | | | | | Dividends payable | | $ | 5,703 | | | $ | 16,092 | | | Accrued interest payable | | 11,063 | | | 12,893 | | | Liabilities related to real estate owned, held-for-investment | | 9,611 | | | 5,342 | | | Allowance for credit losses on unfunded commitments | | 1,105 | | | 2,201 | | | Foreign currency forward contracts | | 933 | | | 1,265 | | | Other | | 2,742 | | | 1,676 | | | Total | | $ | 31,157 | | | $ | 39,469 | |
|