EX-99.1

附表99.1

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独立会计师报告适用

约定程序

联邦住宅贷款抵押公司（以下简称“公司”）

Virginia McLean麦克林22102号8200 Jones Branch Drive

我们(PwC)已执行以下程序，这些程序由公司（作为委托方）同意进行，以下专指为“指定方”所提及，仅为协助您执行关于最终数据文件（以下定义）中包含的某些属性和计算准确性的特定程序。这些程序是针对Freddie Mac多功能抵押贷款参与券WE5063系列（以下简称“交易”）进行的。公司（“负责方”）负责确保最终数据文件中所含信息的准确性。我们(PwC)已执行以下程序，这些程序由公司（作为委托方）同意进行，以下专指为“指定方”所提及，仅为协助您执行关于最终数据文件（以下定义）中包含的某些属性和计算准确性的特定程序。这些程序是针对Freddie Mac多功能抵押贷款参与券WE5063系列（以下简称“交易”）进行的。公司（“负责方”）负责确保最终数据文件中所含信息的准确性。

在一份同意程序的委托中，我们执行了特定的程序，这些程序是指被指定的方在意图的目的确认为合适的程序，并根据执行的程序报告所得到的发现。执行的程序可能无法涵盖报告使用者感兴趣的所有事项，也可能无法满足所有报告使用者的需要，因此，用户有责任确定执行的程序是否适合其目的。被指定的方已同意并确认执行的程序对其目的是合适的。本报告可能不适用于其他任何目的。

程序和发现

关于交易，被指定方要求对一笔按揭贷款（“按揭贷款资产”）并且由一笔抵押物担保的抵押物业（“抵押物业”）执行程序，这代表交易内按揭贷款资产和抵押物业的全部计数（总称为“担保物”）。

本同意程序的委托并非为满足任何由全国公认的统计评级机构发布的尽职审查标准而进行。

此外，PwC不应被视为在任何情况下对以下事项做出担保或提供任何保证：

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负责方或其他方提供的信息的完整性、准确性、适当性、质量或完整性以便PwC执行被指定方同意的程序。执行的程序不一定会揭示所提供给我们的数据中金额、余额、比率、百分比或其他关系的任何重大错误陈述。

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资产的源头符合所述的承保或信贷扩展指南、标准、标准或其他要求;

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担保此类资产的价值;

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资产发起人对联邦、州和当地法律法规的合规性。

我们并未对交易中提供的证券的公平价值进行任何程序，PwC对这些证券的当前公平价值不表达任何意见。PwC不应被视为已执行本报告中详细说明以外的任何程序。


普华永道有限合伙公司，麦迪逊大道300号纽约州纽约邮编10017
T：(646) 471-3000，传真： 813-286-6000 www.pwc.com		1

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就任何条款或要求而言未出现在本报告中的交易文件，我们没有执行任何程序，因此，我们执行的程序将无法确保满足任何要求。此外，我们只执行以下协议的事项程序，因此不就披露的足够性或交易文件中是否省略任何重大事实。

应该理解，我们对以下内容不作出任何陈述：

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交易文件的解释（包括但不限于签约协议或优惠与我们的程序有关的文件）；

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您遵守规则 15 格拉 -2 1934 年《证券交易所法》；

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本公司或其他指定方提供的任何假设的合理性。

这些程序不应采取以取代指定方在下列条件中进行的任何额外查询或程序。交易的考虑。

针对本报告的目的：

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短语「截止日期」是指 10 月 1 日的日期二零二四年.

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短语「最终数据文件」指提供的以下微软 Excel（「Excel」）文件由本公司提供，其中包括与抵押品相关的某些属性。最终数据档于 2024 年 9 月 20 日提供，并根据以下调整了部分抵押品属性计算截止日期:

十月完整的 Tape_20240920.xlsx 文件（在 2024 年 9 月 20 日提供）。

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「指定属性」短语是指最终资料档案中的栏位。

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「来源文件」一词指文件（包括任何适用的修订，假设本公司提供，与最终资料档案中所包含的资料有关，或其展品）。

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「贷款文件」一词指由本署提供的任何来源文件或源文件集合本公司并被我们用于执行以下列举的程序。

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「比较」一词是指一个或多个指定属性与来源文件的比较，如附件 A 所述

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「重新计算」一词指的是重新计算一个或使用公司提供的方法方法进行更多指定属性，如附件 b 所述。

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「同意」短语是指对一或多个指定属性的比较或重新计算如附件 A 所示，导致相符或差异在公司提供的容差等级（如有）。

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「应税尾巴」一词是指按揭贷款资产和补充贷款，其中有一个短语在属性名称中。这些贷款为相关贷款的补充免税指定的贷款 A-2 最终资料档案的。


纽约纽约麦迪逊大道 300 号普雷斯沃特豪斯库珀斯有限责任公司 10017
号码:(六四十六) 四七一至三千, F: 八十三至二百六十万八十号网站网站		2

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「方法」一词是指本公司提供有关指定的指示属性，如附件 C 所述

贷款档案中包含的来源文件：

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「评估报告」一词指签署的评估文件。

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「承诺信」一词指的是 Freddie Mac 贷款摘要，提供了贷款条款和费用。

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「CRA 报告」一词指上市，总结了负担低收入人数根据本公司内部追踪，每个物业及所有符合绿色优势的物业单位。

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「交叉抵押协议」一词指签署的交叉抵押协议，和/或其任何乘客。

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「义务服务工具」一词指的是 Freddie Mac 网站，该网站总结了该财产经济机会领域。

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「工程报告」一词是指签署的物业状况评估文件，邮件施工分析报告，或物理风险报告。

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「Fm UW 时间表」一词指的是历史和专业形式由 Freddie Mac 承保团队拟备的现金流报表。

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「担保协议」一词是指担保，及/或任何乘客或其假设。

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「保险摘要」一词指保险证书和/或财产证明抵押品的保险，为每个保险栏位表示「是」或「否」。

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「投资简介」一词指 Freddie Mac 承保文件。

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「合法可负担性摘要报告」一词指上市，其中总结了监管协议。

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「法律问题分析」一词是指附加融资讯的摘要时间表。

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「所有托管名单」一词是指结算托管摘要。

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「贷款协议」一词指签署的贷款协议，融资贷款协议，持续公约协议、其他安全协议或同等条款，及／或其任何假设或附加者。

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「MSA 报告」一词是指上市，其中总结了大都会统计区每个财产。

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「债券」一词是指债券，或同等的票据和/或任何假设或其骑士。


纽约纽约麦迪逊大道 300 号普雷斯沃特豪斯库珀斯有限责任公司 10017
号码:(六四十六) 四七一至三千, F: 八十三至二百六十万八十号网站网站		3

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The phrase “Property Inspection and Lease Audit” refers to the property inspection and lease audit document.

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The phrase “Rent Roll” refers to the rent roll document.

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The phrase “Seismic Report” refers to a signed seismic assessment document.

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The phrase “Social Loan Report” refers to the listing, which summarizes the social aspects of the loan.

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The phrase “Senior Loan Documents” refers to the senior lien loan agreement, senior lien mortgage note, or any other document related to the respective loan’s senior debt.

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The phrase “Subordinate Loan Documents” refers to the junior lien loan agreement, junior lien mortgage note, or any other document related to the respective loan’s subordinate debt.

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The phrase “Title Policy” refers to the signed title policy.

The procedures performed and results thereof are described below. In performing this engagement, we received one or more preliminary data file(s) and performed certain procedures as set forth in Exhibit A, Exhibit B and Exhibit C. The procedures identified differences, which were communicated to the Responsible Party. The Responsible Party revised one or more of the preliminary data file(s) based on such communicated differences, where they determined it to be appropriate. We then performed these procedures on the Final Data File, and the results of those procedures are described below.

From August 27, 2024 through September 20, 2024, the Company provided us with the Source Documents related to the Collateral for which we:

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Compared certain Specified Attributes to the corresponding Source Documents as detailed in Exhibit A and found them to be in agreement (the “Compared Attributes”);

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Recalculated certain Specified Attributes as detailed in Exhibit B and found them to be in agreement (the “Recalculated Attributes”); or

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Assumed certain Specified Attributes were accurate as instructed by the Company, and neither compared nor recalculated the Specified Attributes (the “Company Provided Attributes”).

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Applied Methodologies to certain Specified Attributes, as detailed in Exhibit C.

The recalculation methodology associated with the Recalculated Attributes is listed in Exhibit B. For each procedure where a recalculation was performed, if necessary, we compared the underlying attributes to the corresponding Source Documents and found them to be in agreement. We did not perform any procedures with respect to the Specified Attributes denoted with a Source Document of “None—Company Provided”, in Exhibit A.

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not conduct an audit or an examination engagement, the objective of which would be the expression of an opinion, or a review engagement, the objective of which would be the expression of a conclusion, on the Final Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		4

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In performing this engagement, we are required to be independent of the Responsible Party and to meet our ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the Specified Parties (including for purposes of substantiating the Specified Parties’ “due diligence defense” under the Securities Act of 1933), and is not intended to be and should not be used by anyone other than the Specified Parties.

If a party has obtained, or has access to, this report without having executed an agreement with PwC wherein such party accepts responsibility for the appropriateness of the procedures performed (such party is herein referred to as a “Non-Specified Party”), that Non-Specified Party cannot:

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Rely upon this report, and any use of this report by that Non-Specified Party is its sole responsibility and at its sole and exclusive risk;

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Acquire any rights or claims against PwC, and PwC assumes no duties or obligations to such Non-Specified Party.

A Non-Specified Party may not disclose or distribute this report or any of the report’s contents to any

other party (including but not limited to electronic distribution and/or posting to a website pursuant to Rule 17G-5 of the Securities Exchange Act of 1934).

The procedures enumerated above were performed as of the date of this report, and we disclaim any consideration of any events and circumstances occurring after the date of this report. Further, we have no obligation to update this report because of events occurring, or data or information coming to our attention, subsequent to the date of this report.

/s/ PricewaterhouseCoopers LLP

New York, NY

October 1, 2024


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		5


Freddie Mac Multifamily Mortgage Participation Certificates, Series WE5063

Exhibits

Exhibit A—Loan File Review Procedures

Exhibit B—Recalculation Methodology

Exhibit C—Methodologies Provided by the Company


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		6


Freddie Mac Multifamily Mortgage Participation Certificates, Series WE5063		EXHIBIT A
Loan File Review Procedures

Exhibit A – Loan File Review Procedures


#	Specified Attribute	Source Document (in order of priority)	Tolerance
1	Batch	None—Company Provided	None
2	PC	None—Company Provided	None
3	FM loan # (not part of final A-1)	Commitment Letter; Promissory Note; Loan Agreement; Investment Brief	None
4	Loan No. / Property No.	None—Company Provided	None
5	Property Name	None—Company Provided	None
6	Originator	Promissory Note; Loan Agreement	None
7	Street Address	Appraisal Report; Engineering Report	None
8	Property City	Appraisal Report; Engineering Report	None
9	Property State	Appraisal Report; Engineering Report	None
10	Zip Code	Appraisal Report; Engineering Report	None
11	County	Appraisal Report; Engineering Report	None
12	Metropolitan Statistical Area	MSA Report	None
13	Property Type	Appraisal Report	None
14	Property Subtype	Appraisal Report; Investment Brief; Property Inspection and Lease Audit; Loan Agreement	None
15	Year Built	Appraisal Report; Engineering Report	None
16	Year Renovated	Appraisal Report; Engineering Report	None
17	Total Units	Rent Roll; Appraisal Report; Investment Brief; Loan Agreement	None
18	Affordable Units (<=30% AMI)	CRA Report	None
19	Affordable VLI Units (<=50% AMI)	CRA Report	None
20	Affordable Units (<=60% AMI)	CRA Report	None
21	Affordable LI Units (<=80% AMI)	CRA Report	None
22	Affordable Units (80-90% AMI)	CRA Report	None
23	Affordable Units (90-100% AMI)	CRA Report	None
24	Affordable Units (100-120% AMI)	CRA Report	None
25	Cut-Off Date Balance / Unit	Recalculation	$1.00
26	Occupancy%	Recalculation	0.10%
27	Occupancy As of Date	Rent Roll	None
28	Loan Purpose (Acquisition, Refinance)	Loan Agreement; Investment Brief	None
29	Note Date	Promissory Note	None
30	First Payment Date	Promissory Note	None
31	Maturity Date	Promissory Note	None
32	Cut-Off Date	None—Company Provided	None
33	Original Loan Amount	Promissory Note	None


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		7


Freddie Mac Multifamily Mortgage Participation Certificates, Series WE5063		EXHIBIT A
Loan File Review Procedures


#	Specified Attribute	Source Document (in order of priority)	Tolerance
34	Cut-Off Date Loan Amount	Recalculation; Promissory Note	$1.00
35	% of Cut-Off Date Pool Balance	Recalculation	None
36	Maturity Balance	Recalculation; Promissory Note	$5.00
37	Gross Interest Rate	Promissory Note	None
38	Rate Type	Promissory Note	None
39	Accrual Basis	Promissory Note	None
40	Loan Amortization Type	Promissory Note	None
41	Monthly Debt Service Amount (Amortizing)	Promissory Note	None
42	Monthly Debt Service Amount (IO)	Recalculation	None
43	Amortization Term (Original)	Promissory Note	None
44	Amortization Term (Remaining)	Recalculation	None
45	Loan Term (Original)	Recalculation	None
46	Loan Term (Remaining)	Recalculation	None
47	IO Period	Recalculation	None
48	Seasoning	Recalculation	None
49	Prepayment Provision	Promissory Note; Loan Agreement	None
50	Prepayment Provision End Date	Promissory Note; Loan Agreement	None
51	Appraisal Valuation Date	Appraisal Report	None
52	Appraisal Valuation Type	Appraisal Report	None
53	Appraised Value	Appraisal Report	None
54	Cut-Off Date LTV	Recalculation	0.10%
55	Maturity LTV	Recalculation	0.10%
56	UW NCF DSCR	Recalculation	0.01
57	UW NCF DSCR (IO)	Recalculation	0.01
58	Combined Cut-Off Date LTV	Recalculation	0.10%
59	Combined UW NCF DSCR	Recalculation	0.01
60	Combined UW NCF DSCR (IO)	Recalculation	0.01
61	UW EGI	Investment Brief; FM UW Schedule	$1.00
62	UW Expenses	Investment Brief; FM UW Schedule	$1.00
63	UW NOI	Recalculation	$1.00
64	UW NCF	Investment Brief; FM UW Schedule	$1.00
65	Most Recent Financial End Date	Investment Brief; FM UW Schedule	None
66	Most Recent EGI	Investment Brief; FM UW Schedule	$1.00
67	Most Recent Expenses	Investment Brief; FM UW Schedule	$1.00
68	Most Recent NOI	Recalculation	$1.00
69	Most Recent NCF	Investment Brief; FM UW Schedule	$1.00
70	Replacement Reserve (Initial)	Loan Agreement; List of All Escrows	None
71	Engineering Reserve/ Deferred Maintenance (Y/N)	Loan Agreement; List of All Escrows	None


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		8


Freddie Mac Multifamily Mortgage Participation Certificates, Series WE5063		EXHIBIT A
Loan File Review Procedures


#	Specified Attribute	Source Document (in order of priority)	Tolerance
72	Tax Reserve (Y/N)	Loan Agreement; List of All Escrows	None
73	Insurance Reserve (Y/N)	Loan Agreement; List of All Escrows	None
74	Replacement Reserve (Y/N)	Loan Agreement; List of All Escrows	None
75	Other Reserve (Y/N)	Loan Agreement; List of All Escrows	None
76	Other Reserve Type	Loan Agreement; List of All Escrows	None
77	Springing Reserve (Y/N)	Loan Agreement; List of All Escrows	None
78	Springing Reserve Type	Loan Agreement; List of All Escrows	None
79	Seismic Insurance if PML >= 20% (Y/N)	Insurance Summary; Seismic Report; Engineering Report	None
80	Lien Position	Title Policy	None
81	Title Vesting (Fee/Leasehold)	Title Policy	None
82	Green Advantage^®	Loan Agreement; CRA Report	None
83	Tax Credit Syndicator Name	None—Company Provided	None
84	Tax Credit Investor Name	Loan Agreement	None
85	Governmental Lender	Loan Agreement	None
86	Fiscal Agent Name	Loan Agreement	None
87	Sponsor Name	Guaranty Agreement; Loan Agreement	None
88	Type of Regulatory Agreement(s)	Legal Affordability Summary Report	None
89	Description of Regulatory Agreement(s)	Legal Affordability Summary Report	None
90	Other Affordability Restrictions	Legal Affordability Summary Report	None
91	% Units with Income Restrictions	Legal Affordability Summary Report	None
92	% Units with Rent Restrictions	Legal Affordability Summary Report	None
93	HAP Maturity Date	Legal Affordability Summary Report	None
94	Crossed Loans (Y/N)	Loan Agreement	None
95	Crossed Pool ID	None—Company Provided	None
96	Permitted Partial Release (Y/N)	Loan Agreement	None
97	Permitted Voluntary Partial Principal Prepayments (Y/N)	Loan Agreement	None
98	Permitted Substitution (Y/N)	Loan Agreement	None
99	Additional Financing In Place (Existing) (Y/N)	Senior Loan Documents; Subordinate Loan Documents; Loan Agreement	None
100	Securitization Compensation	Commitment Letter	None
101	Impact Bonds Type	None—Company Provided	None
102	Property Name	None—Company Provided	None
103	Additional Financing Pool ID	None—Company Provided	None
104	Additional Financing Type	Legal Issues Analysis; Senior Loan Documents; Subordinate Loan Documents; Loan Agreement	None


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		9


Freddie Mac Multifamily Mortgage Participation Certificates, Series WE5063		EXHIBIT A
Loan File Review Procedures


#	Specified Attribute	Source Document (in order of priority)	Tolerance
105	Additional Financing Original Amount	Legal Issues Analysis; Senior Loan Documents; Subordinate Loan Documents; Loan Agreement	None
106	Additional Financing Provider/Lien Holder	Legal Issues Analysis; Senior Loan Documents; Subordinate Loan Documents; Loan Agreement	None
107	Additional Financing Lien Priority	Legal Issues Analysis; Senior Loan Documents; Subordinate Loan Documents; Loan Agreement	None
108	Soft Pay/Hard Pay	Legal Issues Analysis; Senior Loan Documents; Subordinate Loan Documents; Loan Agreement; Investment Brief	None
109	Additional Financing Current Gross Interest Rate	Legal Issues Analysis; Senior Loan Documents; Subordinate Loan Documents; Loan Agreement	None
110	Additional Financing Rate Type	Legal Issues Analysis; Senior Loan Documents; Subordinate Loan Documents; Loan Agreement	None
111	Additional Financing Maturity Date	Senior Loan Documents; Subordinate Loan Documents; Loan Agreement	None
112	Other Additional Financing Description (Existing)	None—Company Provided	None
113	Freddie Mac Loan Number	Commitment Letter; Promissory Note; Loan Agreement; Investment Brief	None
114	Property Name	None—Company Provided	None
115	Furthering Economic Opportunity in Areas(1)	Duty to Serve Tool	None
116	Underserved Population	Social Loan Report	None
117	Transitional Housing	Social Loan Report	None
118	RAD(2)	Social Loan Report	None


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		10


Freddie Mac Multifamily Mortgage Participation Certificates, Series WE5063		EXHIBIT B
Loan File Review Procedures

Exhibit B – Recalculation Methodology


#	Specified Attribute	Recalculation Methodology
25	Cut-Off Date Balance / Unit	A recalculation in which the respective loan’s Cut-Off Date Loan Amount was divided by the corresponding Total Units.
26	Occupancy%	A recalculation in which the total number of occupied units was divided by the property’s Total Units. For the purposes of computing the occupied units, the Company instructed that if a unit contained two beds, the unit was considered occupied if one or more of the beds was occupied per the rent roll.
34	Cut-Off Date Loan Amount	A recalculation in which the respective loan’s amortization schedule was recreated. For each loan, we recalculated the principal balance outstanding as of the respective loan’s Cut-Off Date based upon the respective loan’s Original Loan Amount, Monthly Debt Service Amount (Amortizing), Loan Term (Original), Accrual Basis and Gross Interest Rate. For the purposes of this recalculation, we were instructed by the Company to assume all scheduled payments of principal and/or interest are made and that there are no prepayments or other unscheduled collections.
35	% of Cut-Off Date Pool Balance	A recalculation in which the respective loan’s Cut-Off Date Loan Amount was divided by the Cut-Off Date Loan Amount of the respective loan.
36	Maturity Balance	A recalculation in which the loan’s amortization schedule was recreated. For each loan, we computed the principal balance outstanding as of the respective loan’s Maturity Date based upon the respective loan’s Original Loan Amount, Monthly Debt Service Amount (Amortizing), Loan Term (Original), Accrual Basis and Gross Interest Rate. For the purposes of this recalculation, we were instructed by the Company to assume all scheduled payments of principal and/or interest are made and that there are no prepayments or other unscheduled collections.
42	Monthly Debt Service Amount (IO)	A recalculation in which the respective loan’s amortization schedule was recalculated. We computed the interest only monthly debt service payment based upon the respective loan’s Original Principal Balance, Gross Interest Rate, Accrual Basis, and IO Period. “N/A”, if there is no interest only period.
44	Amortization Term (Remaining)	A recalculation in which the number of months of Seasoning as of the Cut-Off Date that exceed the IO Period, was deducted from the Amortization Term (Original).
45	Loan Term (Original)	A recalculation in which the number of monthly payments occurring between the respective loan’s First Payment Date and the corresponding Maturity Date, were counted
46	Loan Term (Remaining)	A recalculation in which the respective loan’s Seasoning, was deducted from the corresponding Loan Term (Original).
47	IO Period	A recalculation in which the number of monthly payments occurring between the First Payment Date and the first payment date in which principal and interest shall be payable were counted.


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		11


Freddie Mac Multifamily Mortgage Participation Certificates, Series WE5063		EXHIBIT B
Loan File Review Procedures


#	Specified Attribute	Recalculation Methodology
48	Seasoning	A recalculation in which the number of monthly payments occurring between the respective loan’s First Payment Date, through and including, the Cut-Off Date, were counted.
54	Cut-Off Date LTV	A recalculation in which the respective loan’s Cut-Off Date Loan Amount was divided by the corresponding Appraised Value.
55	Maturity LTV	A recalculation in which the respective loan’s Maturity Balance was divided by the corresponding Appraised Value.
56	UW NCF DSCR	A recalculation in which the respective loan’s UW NCF was divided by the corresponding annual debt service payment. The annual debt service payment was calculated by multiplying the sum of the respective loan’s Monthly Debt Service Amount (Amortizing) by twelve.
57	UW NCF DSCR (IO)	“N/A”, if the loan’s Monthly Debt Service Amount (IO) was N/A; or A recalculation in which the respective loan’s UW NCF was divided by the corresponding annual debt service payment. The annual debt service payment was calculated by multiplying the sum of the respective loan’s Monthly Debt Service Amount (IO) by twelve.
58	Combined Cut-Off Date LTV	A recalculation in which the sum of the respective loan’s Cut-Off Date Loan Amount and the existing financing, excluding unsecured financing and soft pay debt, was divided by the Appraised Value of the corresponding mortgaged property.
59	Combined UW NCF DSCR	A recalculation in which the respective loan’s UW NCF was divided by the sum of the corresponding annual debt service payment for the loan and the annual debt service payment related to the existing financing, excluding any unsecured financing and soft pay debt. The combined annual debt service payments were calculated by multiplying the sum of the respective loan’s Monthly Debt Service Amount (Amortizing) and the monthly debt service of the existing financing, excluding unsecured financing and soft pay debt, by twelve.
60	Combined UW NCF DSCR (IO)	“N/A”, if the loan’s Monthly Debt Service Amount (IO) was N/A; or A recalculation in which the respective loan’s UW NCF was divided by the corresponding annual debt service payment. The annual debt service payment was calculated by multiplying the sum of the respective loan’s Monthly Debt Service Amount (IO) and the interest only monthly debt service of the existing financing, excluding unsecured financing and soft pay debt, (if applicable) by twelve.
63	UW NOI	A recalculation in which the UW Expenses was subtracted from the UW EGI.
64	Most Recent NOI	A recalculation in which the Most Recent Expenses was subtracted from the Most Recent EGI.


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		12


Freddie Mac Multifamily Mortgage Participation Certificates, Series WE5063		EXHIBIT C
Loan File Review Procedures

Exhibit C – Methodologies (as provided by the Company)


#	Specified Attribute	Methodology
18; 19; 20; 21; 22; 23; 24	Affordable Units (<=30% AMI); Affordable VLI Units (<=50% AMI); Affordable Units (<=60% AMI); Affordable LI Units (<=80% AMI); Affordable Units (80-90% AMI); Affordable Units (90-100% AMI); Affordable Units (100-120% AMI)	We were instructed by the Company to show the units rounded down to a whole number.
25; 54; 55; 56; 57	Cut-Off Date Balance/Unit; Cut-Off Date LTV; Maturity LTV; UW NCF DSCR; UW NCF DSCR (IO)	All Mortgage Loan Assets with Crossed Loans (Y/N) shown as “Yes” were considered to be part of a crossed collateralized group (a “Crossed Loan Group”) identified by corresponding Crossed Pool ID. All Mortgage Loan Assets in the Crossed Loan Group are treated as having the same Cut-off Date Balance/Unit, Cut-Off Date LTV, Maturity LTV, UW NCF DSCR, and UW NCF DSCR (IO). These Specified Attributes, except for the Cut-Off Balance/Unit, reflect, in each case, a weighted average of the respective individual ratio for each loan in the Crossed Loan Group, weighted based on the Cut-Off Date Loan Amount for such loan relative to the aggregate Cut-Off Date Loan Amount for all of the loans in the Crossed Loan Group. The Cut-Off Date Balance/Unit for the loans in the Crossed Loan Group is based on the aggregate Cut-Off Date Loan Amount for all of the loans in the Crossed Loan Group and the aggregate Total Units of all of the properties securing such loans. All Taxable Tail loans and their related loans are treated as having the same Cut-Off Date LTV, Maturity LTV, UW NCF DSCR, and UW NCF DSCR (IO). The Cut-Off Date LTV and Maturity LTV for the Taxable Tail loan and their related loan is based on the aggregate numerator of the recalculation. The UW NCF DSCR and UW NCF DSCR (IO) for the Taxable Tail loan and their related loan is based on the aggregate denominator of the recalculation.
34	Cut-Off Date Loan Amount	We were instructed by the Company to show the amount rounded down to a whole number.
52	Appraisal Valuation Type	We were instructed by the Company to only show “As-Is” and “As-Stabilized”.
79	Seismic Insurance if PML >= 20% (Y/N)	We were instructed by the Company to show “No” if the SEL in the Seismic Report is less than 20%.


PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017
T: (646) 471-3000, F: 813-286-6000 www.pwc.com		13