| Allowance for Expected Credit Losses |
Note 5. Allowance for Expected Credit Losses
Reinsurance Recoverables
The following table presents the balances of reinsurance recoverables, net of the allowance for expected credit losses, at June 30, 2025 and 2024, and the changes in the allowance for expected credit losses for the three month and six month periods ended June 30, 2025 and 2024.
| |
|
At and for the three months ended June 30, 2025
|
|
|
At and for the six months ended June 30, 2025
|
|
| |
|
Reinsurance
Recoverables,
Net of Allowance
for Expected Credit
Losses
|
|
|
Allowance for
Expected Credit
Losses
|
|
|
Reinsurance Recoverables,
Net of Allowance
for Expected Credit Losses
|
|
|
Allowance for Expected Credit Losses
|
|
|
Balance, beginning of period
|
|
$
|
23,829 |
|
|
$
|
45 |
|
|
$
|
22,942 |
|
|
$
|
51 |
|
|
Current period change for expected credit losses
|
|
|
|
|
|
|
(2 |
)
|
|
|
|
|
|
|
(8 |
)
|
|
Write-offs of uncollectible reinsurance recoverables
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
— |
|
|
Balance, end of period
|
|
$
|
22,369 |
|
|
$
|
43 |
|
|
$
|
22,369 |
|
|
$
|
43 |
|
| |
|
At and for the three months ended June 30, 2024
|
|
|
At and for the six months ended June 30, 2024
|
|
| |
|
Reinsurance
Recoverables,
Net of Allowance
for Expected Credit
Losses
|
|
|
Allowance for
Expected Credit
Losses
|
|
|
Reinsurance Recoverables,
Net of Allowance
for Expected Credit Losses
|
|
|
Allowance for Expected Credit Losses
|
|
|
Balance, beginning of period
|
|
$
|
20,935 |
|
|
$
|
56 |
|
|
$
|
21,103 |
|
|
$
|
61 |
|
|
Current period change for expected credit losses
|
|
|
|
|
|
|
(2 |
)
|
|
|
|
|
|
|
(7 |
)
|
|
Write-offs of uncollectible reinsurance recoverables
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
— |
|
|
Balance, end of period
|
|
$
|
22,496 |
|
|
$
|
54 |
|
|
$
|
22,496 |
|
|
$
|
54 |
|
Insurance Premium and Other Receivables
The following table presents the balances of insurance premiums and other, net of the allowance for expected credit losses, at June 30, 2025 and 2024, and the changes in the allowance for expected credit losses for the three month and six month periods ended June 30, 2025 and 2024.
| |
|
At and for the three months ended June 30, 2025
|
|
|
At and for the six months ended June 30, 2025
|
|
| |
|
Insurance Premiums
and Other, Net of
Expected Credit
Losses
|
|
|
Allowance for
Expected Credit
Losses
|
|
|
Insurance Premiums
and Other, Net of
Expected Credit
Losses
|
|
|
Allowance for
Expected Credit
Losses
|
|
|
Balance, beginning of period
|
|
$
|
19,213 |
|
|
$
|
195 |
|
|
$
|
27,458 |
|
|
$
|
201 |
|
|
Current period change for expected credit losses
|
|
|
|
|
|
|
(1 |
)
|
|
|
|
|
|
|
(7 |
)
|
|
Write-offs of uncollectible insurance premiums and other receivables
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
— |
|
|
Balance, end of period
|
|
$
|
50,242 |
|
|
$
|
194 |
|
|
$
|
50,242 |
|
|
$
|
194 |
|
| |
|
At and for the three months ended June 30, 2024
|
|
|
At and for the six months ended June 30, 2024
|
|
| |
|
Insurance Premiums
and Other, Net of
Expected Credit
Losses
|
|
|
Allowance for
Expected Credit
Losses
|
|
|
Insurance Premiums
and Other, Net of
Expected Credit
Losses
|
|
|
Allowance for
Expected Credit
Losses
|
|
|
Balance, beginning of period
|
|
$
|
14,696 |
|
|
$
|
216 |
|
|
$
|
23,690 |
|
|
$
|
217 |
|
|
Current period change for expected credit losses
|
|
|
|
|
|
|
3 |
|
|
|
|
|
|
|
2 |
|
|
Write-offs of uncollectible insurance premiums and other receivables
|
|
|
|
|
|
|
— |
|
|
|
|
|
|
|
— |
|
|
Balance, end of period
|
|
$
|
34,220 |
|
|
$
|
219 |
|
|
$
|
34,220 |
|
|
$
|
219 |
|
|