v3.26.3
Reinsurance (Tables)
 9 Months Ended
Sep. 30, 2026
Insurance [Abstract]  
Rollforward of Provision for Current Expected Credit Losses of Premiums Receivable
The following table provides a roll forward of the provision for current expected credit losses of the Company’s premiums receivable:

Three Months EndedNine Months Ended
September 30,September 30,
($ in thousands)2026202520262025
Beginning balance $3,664 $1,841 $3,443 $2,993 
Increase (decrease) in allowance 242 363 463 (789)
Ending balance $3,906 $2,204 $3,906 $2,204 
Rollforward of Provision for Current Expected Credit Losses of Reinsurance Recoverable
The following table provides a roll forward of the provision for current expected credit losses of the Company’s reinsurance recoverable:

Three Months EndedNine Months Ended
September 30,September 30,
($ in thousands)2026202520262025
Beginning balance$1,403 $1,369 $1,718 $1,469 
Increase (decrease) in allowance717 342 402 242 
Ending balance$2,120 $1,711 $2,120 $1,711 
Schedule of Paid and Unpaid Losses and Loss Adjustment Expenses Recoverable
The distribution of the Company’s paid losses recoverable and unpaid losses and loss adjustment expenses recoverable as categorized by major rating agencies were as follows:

Classification
September 30,
2026		December 31,
2025
Collateralized
19.7 %20.7 %
A- or better
79.9 %79.3 %
Below A-
0.4 %0.0 %
   Total
100.0 %100.0 %