LOSS AND LOSS ADJUSTMENT EXPENSE RESERVES Short-duration Insurance Contacts, Reconciliation of claims tables to Liability (Tables)

12 Months Ended

Dec. 31, 2017

Short Duration Contracts, Reconciliation [Abstract]

Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Table Text Block]

The reconciliation of the net incurred and paid claims development tables to the liability for claims and claim adjustment expenses in the consolidated balance sheet is as follows:

	December 31, 2017		December 31, 2016
	($ in thousands)
Net outstanding liabilities
Health	$	22,181	$	18,993
Frequency - non-health	325,021		239,151
Severity	83,412		42,178
Liabilities for claims and claims adjustment expenses, net of reinsurance	430,614		300,322
Add: Reinsurance recoverable on unpaid claims	29,459		2,704
Add: Unallocated claims adjustment expenses	4,307		3,615
Total gross liabilities for unpaid claims and claim adjustment expense	$	464,380	$	306,641