The following table provides a rollforward of the Company’s beginning and ending risk adjustment receivable and payable balances for the six months ended June 30, 2026 and 2025:


	Six Months Ended June 30, 2026						Six Months Ended June 30, 2025
(in thousands)	Risk Adjustment Receivable		Risk Adjustment Payable		Net Risk Adjustment Payable		Risk Adjustment Receivable		Risk Adjustment Payable		Net Risk Adjustment Payable
Beginning balance (1)	$	56,066	$	2,587,700	$	2,531,634	$	64,779	$	1,558,341	$	1,493,562
Change in accrual:
Current year	$	27,970	$	2,401,634	$	2,373,664	$	33,303	$	1,021,779	$	988,476
Prior years (2)	11,719		(47,432)		(59,151)		(10,465)		67,067		77,532
Change in accrual, net	$	39,689	$	2,354,202	$	2,314,513	$	22,838	$	1,088,846	$	1,066,008



Ending balance:
Current year	$	27,970	$	2,401,634	$	2,373,664	$	33,303	$	1,021,779	$	988,476
Prior years	67,785		2,540,268		2,472,483		54,314		1,625,408		1,571,094
Ending balance	$	95,755	$	4,941,902	$	4,846,147	$	87,617	$	2,647,187	$	2,559,570

(1)The table includes risk adjustment data validation (“RADV”) receivables and payables. The balance at the beginning of each year presented pertains to prior policy years.