A summary of the Company’s allowance for loss sharing for the for the year ended December 31, 2025 and three months ended March 31, 2026 are as follows (dollars in thousands):


	General Reserve		Specific Reserve		Total
Balance at January 1, 2026	$	10,151	$	9,333	$	19,484
Write-offs	—		—		—
Recoveries	—		—		—
Provision/(benefit) for loss sharing	(1,175)		(960)		(2,135)
Balance at March 31, 2026	$	8,976	$	8,373	$	17,349


	General Reserve		Specific Reserve		Total
Balance at January 1, 2025	$	—	$	—	$	—
Allowance acquired in acquisition	11,919		11,667		23,586
Write-offs	—		—		—
Recoveries	—		—		—
Provision/(benefit) for loss sharing	(1,768)		(2,334)		(4,102)
Balance at December 31, 2025	$	10,151	$	9,333	$	19,484