A summary of the Company’s allowance for loss sharing for the six months ended June 30, 2026 and for the year ended December 31, 2025 are as follows (dollars in thousands):


	General Reserve		Specific Reserve		Total
Balance at January 1, 2026	$	10,151	$	9,333	$	19,484
Provision/(benefit) for loss sharing	982		(1,057)		(75)
Balance at June 30, 2026	$	11,133	$	8,276	$	19,409


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