ARMOUR is an externally managed Maryland corporation incorporated in 2008. The Company is managed by ACM, an investment advisor registered with the Securities and Exchange Commission.
ARMOUR’s Series C Preferred Stock and our common stock are currently listed on the NYSE under the symbols “ARR-PRC,” and “ARR,” respectively.
ARMOUR reports its earnings according to Generally Accepted Accounting Principles, (“GAAP”). Earnings disclosure is supplemented with a measure called “Distributable Earnings,” which typically represents the majority of taxable REIT income. ARMOUR pays dividends out of taxable REIT income. Distributable Earnings represents a non-GAAP measure and is defined as net interest income (loss) plus TBA Drop Income minus hedging costs and net operating expenses. Distributable Earnings differs from GAAP total comprehensive income which includes gains or losses from securities sales and early termination of derivatives, market value adjustments (including impairments) and certain non-recurring expenses.
As a REIT, ARMOUR is required to pay out at least 90% of its taxable earnings in dividends. Any retained earnings are subject to corporate level taxation. Taxable income is generally the net interest income less current period realized expense deductions plus capital gains or losses. Taxable income excludes the unrealized change in the value of the interest rate hedging program. Capital gains or losses in taxable income would typically arise from the sale of securities or termination of an interest rate hedge.
Legal counsel: Holland & Knight LLP
Securities Custodian: BNY Mellon
Prime Broker: AVM L.P.