A summary of the Company’s allowance for loss sharing for the nine months ended September 30, 2026 and for the year ended December 31, 2025 is 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	5,987		(647)	5,340
Charge offs for specific allowance for loss sharing	—		(222)	(222)
Balance at September 30, 2026	$	16,138	8,464	$	24,602


	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