National General (NTTNP) 10-K 26 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 21, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	NGHC
Entity Registrant Name	National General Holdings Corp.
Entity Central Index Key	1,578,735
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,274,305,973
Entity Common Stock, Shares Outstanding		106,706,298

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Investments:
Fixed maturities, available-for-sale, at fair value	$ 3,139,889	$ 3,061,799
Equity securities, available-for-sale, at fair value	29,028	11,780
Other investments (related parties - $347,548 and $373,688)	459,549	470,877
Total investments	3,649,788	3,631,064
Cash and cash equivalents (Exchanges - $5,442 and $7,405)	292,282	220,299
Restricted cash and cash equivalents (Exchanges - $609 and $969)	65,202	65,601
Accrued investment income (related parties - $2,334 and $1,298) (Exchanges - $1,805 and $2,957)	22,372	28,769
Premiums and other receivables, net (Exchanges - $56,792 and $47,198)	1,324,321	1,091,774
Deferred acquisition costs (Exchanges - $20,837 and $31,043)	216,389	220,922
Reinsurance recoverable (related parties - $17,240 and $37,046) (Exchanges - $94,204 and $55,972)	1,294,165	948,236
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	517,122	156,970
Premises and equipment, net (Exchanges - $4,269 and $4,117)	324,049	114,504
Intangible assets, net (Exchanges - $3,685 and $11,025)	404,070	467,720
Goodwill	174,153	158,364
Prepaid and other assets (Exchanges - $2,263 and $(19,007))	155,830	133,805
Total assets	8,439,743	7,238,028
Liabilities:
Unpaid loss and loss adjustment expense reserves (Exchanges - $143,353 and $137,075)	2,663,557	2,273,866
Unearned premiums and other revenue (Exchanges - $225,395 and $198,724)	2,032,605	1,701,286
Reinsurance payable (related parties - $543 and $33,419) (Exchanges - $68,275 and $19,861)	398,047	98,810
Accounts payable and accrued expenses (related parties - $140,098 and $29,271) (Exchanges - $8,827 and $6,781)	431,881	337,910
Debt	713,710	752,001
Other liabilities (Exchanges - $41,582 and $11,659)	246,518	156,797
Total liabilities	6,486,318	5,320,670
Commitments and contingencies (Note 17)
Stockholders’ equity:
Common stock, $0.01 par value - authorized 150,000,000 shares, issued and outstanding 106,697,648 shares - 2017; authorized 150,000,000 shares, issued and outstanding 106,428,092 shares - 2016	1,067	1,064
Preferred stock, $0.01 par value - authorized 10,000,000 shares, issued and outstanding 2,565,000 shares - 2017; authorized 10,000,000 shares, issued and outstanding 2,565,000 shares - 2016. Aggregate liquidation preference $420,000 - 2017, $420,000 - 2016	420,000	420,000
Additional paid-in capital	917,751	913,787
Accumulated other comprehensive income (loss):
Unrealized foreign currency translation adjustments, net of tax	(7,810)	(2,320)
Unrealized gains (losses) on investments, net of tax	(302)	13,795
Total accumulated other comprehensive income (loss)	(8,112)	11,475
Retained earnings	597,863	539,114
Total National General Holdings Corp. stockholders' equity	1,928,569	1,885,440
Non-controlling interest (Exchanges - $24,856 and $31,675)	24,856	31,918
Total stockholders’ equity	1,953,425	1,917,358
Total liabilities and stockholders’ equity	8,439,743	7,238,028
Reciprocal Exchanges
Investments:
Fixed maturities, available-for-sale, at fair value	304,934	306,345
Equity securities, available-for-sale, at fair value	0	0
Short-term investments	22,279	0
Cash and cash equivalents (Exchanges - $5,442 and $7,405)	5,442	7,405
Restricted cash and cash equivalents (Exchanges - $609 and $969)	609	969
Accrued investment income (related parties - $2,334 and $1,298) (Exchanges - $1,805 and $2,957)	1,805	2,957
Premiums and other receivables, net (Exchanges - $56,792 and $47,198)	56,792	47,198
Deferred acquisition costs (Exchanges - $20,837 and $31,043)	20,837	31,043
Reinsurance recoverable (related parties - $17,240 and $37,046) (Exchanges - $94,204 and $55,972)	94,204	55,972
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	100,980	69,685
Premises and equipment, net (Exchanges - $4,269 and $4,117)	4,269	4,117
Intangible assets, net (Exchanges - $3,685 and $11,025)	3,685	11,025
Prepaid and other assets (Exchanges - $2,263 and $(19,007))	2,263
Liabilities:
Unpaid loss and loss adjustment expense reserves (Exchanges - $143,353 and $137,075)	143,353	137,075
Unearned premiums and other revenue (Exchanges - $225,395 and $198,724)	225,395	198,724
Reinsurance payable (related parties - $543 and $33,419) (Exchanges - $68,275 and $19,861)	68,275	19,861
Accounts payable and accrued expenses (related parties - $140,098 and $29,271) (Exchanges - $8,827 and $6,781)	8,827	6,781
Other liabilities (Exchanges - $41,582 and $11,659)	41,582	11,659
Accumulated other comprehensive income (loss):
Non-controlling interest (Exchanges - $24,856 and $31,675)	24,856	31,675
NGHC
Investments:
Fixed maturities, available-for-sale, at fair value	2,834,955	2,755,454
Equity securities, available-for-sale, at fair value	29,028	11,780
Fixed maturities, trading, at fair value	9	38,677
Equity securities, trading, at fair value	21,313	47,931
Other investments (related parties - $347,548 and $373,688)	437,270	470,877
Premiums and other receivables, net (Exchanges - $56,792 and $47,198)	1,267,529	1,044,576
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	416,142	87,285
Premises and equipment, net (Exchanges - $4,269 and $4,117)	319,780	110,387
Liabilities:
Unpaid loss and loss adjustment expense reserves (Exchanges - $143,353 and $137,075)	2,520,204	2,136,791
Accounts payable and accrued expenses (related parties - $140,098 and $29,271) (Exchanges - $8,827 and $6,781)	$ 423,054	$ 331,129

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fixed maturities, available-for-sale, amortized cost	$ 3,139,791	$ 3,040,062
Equity securities, available-for-sale, cost	29,073	6,956
Cash and cash equivalents	292,282	220,299
Restricted cash and cash equivalents	65,202	65,601
Accrued investment income	22,372	28,769
Premiums and other receivables, net	1,324,321	1,091,774
Reinsurance recoverable	1,294,165	948,236
Deferred acquisition costs	216,389	220,922
Prepaid reinsurance premiums	517,122	156,970
Premises and equipment, net	324,049	114,504
Intangible assets, net	404,070	467,720
Prepaid and other assets	155,830	133,805
Unpaid loss and loss adjustment expense reserves	2,663,557	2,273,866
Unearned premiums and other revenue	2,032,605	1,701,286
Reinsurance payable	398,047	98,810
Accounts payable and accrued expenses	431,881	337,910
Other liabilities	246,518	156,797
Non-controlling interest	$ 24,856	$ 31,918
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, issued	106,697,648	106,428,092
Common stock, outstanding (in shares)	106,697,648	106,428,092
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	2,565,000	2,565,000
Preferred stock, shares outstanding (in shares)	2,565,000	2,565,000
Preferred stock, $0.01 par value - authorized 10,000,000 shares, issued and outstanding 2,565,000 shares - 2017; authorized 10,000,000 shares, issued and outstanding 2,565,000 shares - 2016. Aggregate liquidation preference $420,000 - 2017, $420,000 - 2016	$ 420,000	$ 420,000
Preferred Stock, Liquidation Preference, Value	420,000	420,000
Other investments (related parties - $347,548 and $373,688)	459,549	470,877
Available-for-sale Securities, Debt Securities	3,139,889	3,061,799
Equity securities, available-for-sale, at fair value	29,028	11,780
Related Party
Accrued investment income	2,334	1,298
Reinsurance recoverable	17,240	37,046
Reinsurance payable	543	33,419
Accounts payable and accrued expenses	140,098	29,271
Other investments (related parties - $347,548 and $373,688)	347,548	373,688
Reciprocal Exchanges
Fixed maturities, available-for-sale, amortized cost	304,498	301,017
Cash and cash equivalents	5,442	7,405
Restricted cash and cash equivalents	609	969
Accrued investment income	1,805	2,957
Premiums and other receivables, net	56,792	47,198
Reinsurance recoverable	94,204	55,972
Deferred acquisition costs	20,837	31,043
Prepaid reinsurance premiums	100,980	69,685
Premises and equipment, net	4,269	4,117
Intangible assets, net	3,685	11,025
Prepaid and other assets	2,263
Other accrued liabilities		(19,007)
Unpaid loss and loss adjustment expense reserves	143,353	137,075
Unearned premiums and other revenue	225,395	198,724
Reinsurance payable	68,275	19,861
Accounts payable and accrued expenses	8,827	6,781
Other liabilities	41,582	11,659
Non-controlling interest	24,856	31,675
Available-for-sale Securities, Debt Securities	304,934	306,345
Equity securities, available-for-sale, at fair value	0	0
Short-term investments	22,279	0
NGHC
Fixed maturities, available-for-sale, amortized cost	2,835,293	2,739,045
Equity securities, available-for-sale, cost	29,073	6,956
Premiums and other receivables, net	1,267,529	1,044,576
Prepaid reinsurance premiums	416,142	87,285
Premises and equipment, net	319,780	110,387
Unpaid loss and loss adjustment expense reserves	2,520,204	2,136,791
Accounts payable and accrued expenses	423,054	331,129
Other investments (related parties - $347,548 and $373,688)	437,270	470,877
Available-for-sale Securities, Debt Securities	2,834,955	2,755,454
Equity securities, available-for-sale, at fair value	$ 29,028	$ 11,780

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues:
Net earned premium		$ 864,301	$ 981,751	$ 918,485	$ 857,683	$ 769,776	$ 712,866	$ 654,846	$ 678,642	$ 503,335	$ 468,890	$ 479,239	$ 1,900,236	$ 1,367,712	$ 948,129	$ 2,764,537	$ 2,137,488	$ 1,451,464	$ 3,654,176	$ 2,995,171	$ 2,130,106
Ceding commission income		50,102	21,508	19,994	21,194	14,597	11,704		16,590	12,150	9,970	5,080	41,502	9,809	15,050	91,604	24,406	27,200	116,456	45,600	43,790
Service and fee income		122,526	125,176	125,942	98,194	95,662	90,017	96,944	100,213	60,907	57,558	54,870	251,118	186,961	112,428	373,644	282,623	173,335	502,927	380,817	273,548
Net investment income		27,147	29,446	26,390	22,712	27,676	27,528	21,670	22,385	18,472	18,335	16,148	55,836	49,198	34,483	82,983	76,874	52,955	110,745	99,586	75,340
Net gain (loss) on investments:
Other-than-temporary impairment loss		0				(22,102)			(6,755)							(25)	(22,102)		(25)	(22,102)	(15,247)
Other net realized gain on investments		47,605			10,600	11,093			(995)							44,043	19,406		46,788	30,006	4,152
Net gain (loss) on investments		47,605	(2,175)	(1,412)	10,600	(11,009)	3,995	4,318	(7,750)	(4,751)	(1,026)	2,432	(3,587)	8,313	1,406	44,018	(2,696)	(3,345)	46,763	7,904	(11,095)
Other income (expense)		(3,901)	(6,098)	9,801	24,308			(1,895)					3,703			(198)			(198)	24,308	0
Total revenues	$ 1,074,281	1,107,780	1,149,608	1,099,200	1,034,691	896,702	846,110	775,883	810,080	590,113	553,727	557,769	2,248,808	1,621,993	1,111,496	3,356,588	2,518,695	1,701,609	4,430,869	3,553,386	2,511,689
Expenses:
Loss and loss adjustment expense		639,145	711,194	618,817	612,675	542,133	502,419	435,053	514,433	331,561	307,969	331,357	1,330,011	937,472	639,326	1,969,156	1,479,605	970,887	2,626,082	2,092,280	1,485,320
Acquisition costs and other underwriting expenses		163,585	188,795	174,720	135,043	140,557	108,691	112,716	110,982	108,927	96,685	90,068	363,515	221,407	186,753	527,100	361,964	295,680	672,429	497,007	406,662
General and administrative expenses		214,127	211,494	255,185	230,771	166,536	161,138	150,703	158,432	89,356	98,095	81,093	466,679	311,841	179,188	680,806	478,377	268,544	912,996	709,148	426,976
Interest expense		11,495	11,550	11,545	11,645	10,455	8,939	9,141	1,776	9,428	8,601	9,080	23,095	18,080	17,681	34,590	28,535	27,109	47,086	40,180	28,885
Total expenses	1,046,941	1,028,352	1,123,033	1,060,267	990,134	859,681	781,187	707,613	785,623	539,272	511,350	511,598	2,183,300	1,488,800	1,022,948	3,211,652	2,348,481	1,562,220	4,258,593	3,338,615	2,347,843
Income before provision for income taxes and earnings of equity method investments		79,428	26,575	38,933	44,557	37,021	64,923	68,270	24,457	50,841	42,377	46,171	65,508	133,193	88,548	144,936	170,214	139,389	172,276	214,771	163,846
Provision for income taxes	20,522	18,475	11,487	10,789	(4,881)	7,975	13,686	17,218	(7,226)	7,639	7,616	8,147	22,276	30,904	15,763	40,751	38,879	23,402	61,273	33,998	16,176
Income before earnings (losses) of equity method investments		60,953	15,088	28,144	49,438	29,046	51,237	51,052	31,683	43,202	34,761	38,024	43,232	102,289	72,785	104,185	131,335	115,987	111,003	180,773	147,670
Earnings (losses) of equity method investments (related parties)	(7,537)	(1,997)	(1,915)	2,654	6,010	553	4,856	4,182	(1,757)	(312)	1,054	4,458	739	9,038	5,512	(1,258)	9,591	5,200	(8,795)	15,601	3,443
Net income	(719)	58,956	13,173	30,798	55,448	29,599	56,093	55,234	29,926	42,890	35,815	42,482	43,971	111,327	78,297	102,927	140,926	121,187	102,208	196,374	151,113
Less: Net (income) loss attributable to non-controlling interest		(1,311)	159	6,125	(8,419)	(3,009)	(9,228)	(12)	(14,478)	(1,588)	2,201	(160)	6,284	(9,240)	2,041	4,973	(12,249)	453	3,637	(20,668)	(14,025)
Net income attributable to NGHC	(2,055)	57,645	13,332	36,923	47,029	26,590	46,865	55,222	15,448	41,302	38,016	42,322	50,255	102,087	80,338	107,900	128,677	121,640	105,845	175,706	137,088
Dividends on preferred stock		(7,875)	(7,875)	(7,875)	(7,875)	(8,208)	(4,125)	(4,125)	(4,125)	(4,125)	(4,744)	(1,031)	(15,750)	(8,250)	(5,775)	(23,625)	(16,458)	(9,900)	(31,500)	(24,333)	(14,025)
Net income (loss) attributable to NGHC common stockholders	$ (9,930)	$ 49,770	$ 5,457	$ 29,048	$ 39,154	$ 18,382	$ 42,740	$ 51,097	$ 11,323	$ 37,177	$ 33,272	$ 41,291	$ 34,505	$ 93,837	$ 74,563	$ 84,275	$ 112,219	$ 111,740	$ 74,345	$ 151,373	$ 123,063
Earnings per common share:
Basic earnings per share (usd per share)	$ (0.09)	$ 0.47	$ 0.05	$ 0.27	$ 0.37	$ 0.17	$ 0.40	$ 0.48	$ 0.11	$ 0.37	$ 0.36	$ 0.44	$ 0.32	$ 0.89	$ 0.80	$ 0.79	$ 1.06	$ 1.17	$ 0.70	$ 1.43	$ 1.25
Diluted earnings per share (usd per share)	$ (0.09)	0.46	0.05	0.27	0.36	0.17	0.40	0.47	0.10	0.36	0.35	0.43	0.32	0.87	0.78	0.78	1.04	1.14	0.68	1.40	1.22
Dividends declared per common share		$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.03	$ 0.03	$ 0.03	$ 0.02	$ 0.02	$ 0.02	$ 0.08	$ 0.06	$ 0.04	$ 0.12	$ 0.10	$ 0.06	$ 0.16	$ 0.14	$ 0.09
Weighted average common shares outstanding:
Basic (in shares)		106,645,601	106,560,000	106,467,599	106,395,429	106,002,337	105,803,802	105,597,594	105,503,021	100,360,687	93,597,448	93,454,236	106,514,396	105,700,682	93,527,977	106,556,662	105,801,817	95,877,178	106,588,402	105,951,752	98,241,904
Diluted (in shares)		108,520,964	109,447,812	109,166,681	108,973,892	108,423,998	108,197,897	108,266,508	108,161,786	102,940,728	96,181,037	96,087,952	109,364,273	107,987,406	96,005,397	108,690,139	108,053,177	98,314,808	108,752,262	108,278,318	100,723,936

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 102,208	$ 196,374	$ 151,113
Other comprehensive income, net of tax:
Foreign currency translation adjustment, net of tax	(5,490)	1,460	1,026
Gross gain (loss) on investments, net of tax ($8,710, $13,010 and $(27,621) in 2017, 2016 and 2015, respectively)	32,767	24,161	(51,296)
Reclassification adjustments for investment gain/loss included in net income:
Other-than-temporary impairment loss, net of tax ($5, $7,736 and $5,336 in 2017, 2016 and 2015, respectively)	20	14,366	9,911
Other gain on investments, net of tax ($(13,293), $(4,116) and $(1,729) in 2017, 2016 and 2015, respectively)	(50,005)	(7,644)	(3,211)
Other comprehensive income (loss), net of tax	(22,708)	32,343	(43,570)
Comprehensive income	79,500	228,717	107,543
Less: Comprehensive (income) loss attributable to non-controlling interest	6,758	(22,122)	(10,061)
Comprehensive income attributable to NGHC	$ 86,258	$ 206,595	$ 97,482

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Tax on unrealized holding gain (loss) on securities	$ 8,710	$ 13,010	$ (27,621)
Tax on other-than-temporary impairment loss	5	7,736	5,336
Tax on reclassification adjustment for securities sold during the period	$ (13,293)	$ (4,116)	$ (1,729)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Series A Preferred Stock	Series B Preferred Stock	Common Stock	Common StockSeries B Preferred Stock	Preferred Stock	Preferred StockSeries A Preferred Stock	Preferred StockSeries B Preferred Stock	Additional Paid-in Capital	Additional Paid-in CapitalSeries A Preferred Stock	Additional Paid-in CapitalSeries B Preferred Stock	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Non-controlling Interest
Common stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2014				93,427,382
Common stock, amount, beginning balance at Dec. 31, 2014				$ 934
Preferred stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2014						2,200,000
Preferred stock, amount, beginning balance at Dec. 31, 2014						$ 55,000
Total stockholders' equity, amount, beginning balance at Dec. 31, 2014	$ 1,069,132								$ 690,736			$ 20,192	$ 288,514	$ 13,756
Increase (Decrease) in Stockholders' Equity
Net income	151,113												137,088	14,025
Foreign currency translation adjustment, net of tax	1,026											1,026
Net gain (loss) on investments	(44,596)											(40,632)		(3,964)
Change in non-controlling interest	(977)													(977)
Issuance of stock, shares (in shares)				11,500,000	165,000		165,000
Issuance of stock, amount	210,642	$ 159,552		$ 115			$ 165,000		210,527	$ (5,448)
Common stock dividends	(9,015)												(9,015)
Preferred stock dividends	(14,025)												(14,025)
Common stock issued under employee stock plans and exercises of stock options, shares (in shares)				650,536
Common stock issued under employee stock plans and exercises of stock options, value	(1,631)			$ 7					(1,638)
Shares Paid for Tax Withholding for Share Based Compensation				(23,587)
Stock-based compensation	5,937								5,937
Common stock, shares outstanding, ending balance (in shares) at Dec. 31, 2015				105,554,331
Common stock, amount, ending balance at Dec. 31, 2015				$ 1,056
Preferred stock, shares outstanding, ending balance (in shares) at Dec. 31, 2015						2,365,000
Preferred stock, amount, ending balance at Dec. 31, 2015						$ 220,000
Total stockholders' equity, amount, ending balance at Dec. 31, 2015	1,527,158								900,114			(19,414)	402,562	22,840
Increase (Decrease) in Stockholders' Equity
Net income	55,234
Total stockholders' equity, amount, ending balance at Mar. 31, 2016	1,594,719
Common stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2015				105,554,331
Common stock, amount, beginning balance at Dec. 31, 2015				$ 1,056
Preferred stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2015						2,365,000
Preferred stock, amount, beginning balance at Dec. 31, 2015						$ 220,000
Total stockholders' equity, amount, beginning balance at Dec. 31, 2015	1,527,158								900,114			(19,414)	402,562	22,840
Increase (Decrease) in Stockholders' Equity
Net income	111,327
Total stockholders' equity, amount, ending balance at Jun. 30, 2016	1,694,487
Common stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2015				105,554,331
Common stock, amount, beginning balance at Dec. 31, 2015				$ 1,056
Preferred stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2015						2,365,000
Preferred stock, amount, beginning balance at Dec. 31, 2015						$ 220,000
Total stockholders' equity, amount, beginning balance at Dec. 31, 2015	1,527,158								900,114			(19,414)	402,562	22,840
Increase (Decrease) in Stockholders' Equity
Net income	140,926
Total stockholders' equity, amount, ending balance at Sep. 30, 2016	1,932,619
Common stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2015				105,554,331
Common stock, amount, beginning balance at Dec. 31, 2015				$ 1,056
Preferred stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2015						2,365,000
Preferred stock, amount, beginning balance at Dec. 31, 2015						$ 220,000
Total stockholders' equity, amount, beginning balance at Dec. 31, 2015	1,527,158								900,114			(19,414)	402,562	22,840
Increase (Decrease) in Stockholders' Equity
Net income	196,374												175,706	20,668
Foreign currency translation adjustment, net of tax	1,460											1,460
Net gain (loss) on investments	30,883											29,429		1,454
Return of capital	(150)								(150)
Exchanges’ equity on March 31, 2016, date of consolidation	9,575													9,575
Issuance of stock, shares (in shares)				272,609				200,000
Issuance of stock, amount	6,058		$ 193,518	$ 2				$ 200,000	6,056		$ (6,482)
Common stock dividends	(14,821)												(14,821)
Preferred stock dividends	(24,333)												(24,333)
Common stock issued under employee stock plans and exercises of stock options, shares (in shares)				644,939
Common stock issued under employee stock plans and exercises of stock options, value	5,140			$ 6					5,134
Shares Paid for Tax Withholding for Share Based Compensation				(43,787)
Adjustments Related to Tax Withholding for Share-based Compensation	(919)								(919)
Stock-based compensation	8,221								8,221
Tax benefit from stock-based compensation	$ 1,813								1,813
Common stock, shares outstanding, ending balance (in shares) at Dec. 31, 2016	106,428,092			106,428,092
Common stock, amount, ending balance at Dec. 31, 2016				$ 1,064
Preferred stock, shares outstanding, ending balance (in shares) at Dec. 31, 2016	2,565,000					2,565,000
Preferred stock, amount, ending balance at Dec. 31, 2016						$ 420,000
Total stockholders' equity, amount, ending balance at Dec. 31, 2016	$ 1,917,358								913,787			11,475	539,114	31,918
Total stockholders' equity, amount, beginning balance at Mar. 31, 2016	1,594,719
Increase (Decrease) in Stockholders' Equity
Net income	56,093
Total stockholders' equity, amount, ending balance at Jun. 30, 2016	1,694,487
Increase (Decrease) in Stockholders' Equity
Net income	29,599
Total stockholders' equity, amount, ending balance at Sep. 30, 2016	1,932,619
Increase (Decrease) in Stockholders' Equity
Net income	$ 55,448
Common stock, shares outstanding, ending balance (in shares) at Dec. 31, 2016	106,428,092			106,428,092
Common stock, amount, ending balance at Dec. 31, 2016				$ 1,064
Preferred stock, shares outstanding, ending balance (in shares) at Dec. 31, 2016	2,565,000					2,565,000
Preferred stock, amount, ending balance at Dec. 31, 2016						$ 420,000
Total stockholders' equity, amount, ending balance at Dec. 31, 2016	$ 1,917,358								913,787			11,475	539,114	31,918
Increase (Decrease) in Stockholders' Equity
Cumulative effect of new accounting principle in period of adoption	22,619													22,619
Net income	30,798
Total stockholders' equity, amount, ending balance at Mar. 31, 2017	$ 1,946,770
Common stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2016	106,428,092			106,428,092
Common stock, amount, beginning balance at Dec. 31, 2016				$ 1,064
Preferred stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2016	2,565,000					2,565,000
Preferred stock, amount, beginning balance at Dec. 31, 2016						$ 420,000
Total stockholders' equity, amount, beginning balance at Dec. 31, 2016	$ 1,917,358								913,787			11,475	539,114	31,918
Increase (Decrease) in Stockholders' Equity
Net income	43,971
Total stockholders' equity, amount, ending balance at Jun. 30, 2017	$ 1,960,693
Common stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2016	106,428,092			106,428,092
Common stock, amount, beginning balance at Dec. 31, 2016				$ 1,064
Preferred stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2016	2,565,000					2,565,000
Preferred stock, amount, beginning balance at Dec. 31, 2016						$ 420,000
Total stockholders' equity, amount, beginning balance at Dec. 31, 2016	$ 1,917,358								913,787			11,475	539,114	31,918
Increase (Decrease) in Stockholders' Equity
Net income	102,927
Total stockholders' equity, amount, ending balance at Sep. 30, 2017	$ 1,985,537
Common stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2016	106,428,092			106,428,092
Common stock, amount, beginning balance at Dec. 31, 2016				$ 1,064
Preferred stock, shares outstanding, beginning balance (in shares) at Dec. 31, 2016	2,565,000					2,565,000
Preferred stock, amount, beginning balance at Dec. 31, 2016						$ 420,000
Total stockholders' equity, amount, beginning balance at Dec. 31, 2016	$ 1,917,358								913,787			11,475	539,114	31,918
Increase (Decrease) in Stockholders' Equity
Net income	102,208												105,845	(3,637)
Foreign currency translation adjustment, net of tax	(5,490)											(5,490)
Net gain (loss) on investments	(17,218)											(14,097)		(3,121)
Change in non-controlling interest	(4,086)								(3,843)					(243)
Common stock dividends	(17,034)												(17,034)
Preferred stock dividends	(31,500)												(31,500)
Common stock issued under employee stock plans and exercises of stock options, shares (in shares)				347,809
Common stock issued under employee stock plans and exercises of stock options, value	1,259			$ 3					1,256
Shares Paid for Tax Withholding for Share Based Compensation				(78,253)
Adjustments Related to Tax Withholding for Share-based Compensation	(1,773)								(1,773)
Stock-based compensation	$ 8,324								8,324
Common stock, shares outstanding, ending balance (in shares) at Dec. 31, 2017	106,697,648			106,697,648
Common stock, amount, ending balance at Dec. 31, 2017				$ 1,067
Preferred stock, shares outstanding, ending balance (in shares) at Dec. 31, 2017	2,565,000					2,565,000
Preferred stock, amount, ending balance at Dec. 31, 2017						$ 420,000
Total stockholders' equity, amount, ending balance at Dec. 31, 2017	$ 1,953,425								917,751			(8,112)	597,863	24,856
Total stockholders' equity, amount, beginning balance at Mar. 31, 2017	1,946,770
Increase (Decrease) in Stockholders' Equity
Net income	13,173
Total stockholders' equity, amount, ending balance at Jun. 30, 2017	1,960,693
Increase (Decrease) in Stockholders' Equity
Net income	58,956
Total stockholders' equity, amount, ending balance at Sep. 30, 2017	1,985,537
Increase (Decrease) in Stockholders' Equity
Net income	$ (719)
Common stock, shares outstanding, ending balance (in shares) at Dec. 31, 2017	106,697,648			106,697,648
Common stock, amount, ending balance at Dec. 31, 2017				$ 1,067
Preferred stock, shares outstanding, ending balance (in shares) at Dec. 31, 2017	2,565,000					2,565,000
Preferred stock, amount, ending balance at Dec. 31, 2017						$ 420,000
Total stockholders' equity, amount, ending balance at Dec. 31, 2017	$ 1,953,425								$ 917,751			$ (8,112)	597,863	24,856
Increase (Decrease) in Stockholders' Equity
Cumulative effect of new accounting principle in period of adoption	$ 1,377												$ 1,438	$ (61)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income	$ 102,208	$ 196,374	$ 151,113
Reconciliation of net income to net cash provided by (used in) operating activities:
Depreciation, amortization and goodwill impairment	103,303	92,035	49,628
Net amortization of premium/discount on fixed maturities and debt, net	(5,097)	1,096	2,327
Stock-compensation expense	8,324	8,221	5,937
Bad debt expense	63,819	35,356	23,810
(Earnings) losses of equity method investments	9,472	(13,850)	(913)
Other	1,119	(19,396)	(510)
Changes in assets and liabilities:
Accrued investment income	5,129	(8,627)	(5,649)
Premiums and other receivables	(276,557)	(127,767)	45,340
Deferred acquisition costs	4,751	(83,089)	(34,532)
Reinsurance recoverable	(347,848)	(26,677)	79,343
Prepaid reinsurance premiums	(360,152)	(17,611)	(25,582)
Prepaid expenses and other assets	(17,543)	18,602	27,177
Unpaid loss and loss adjustment expense reserves	382,299	190,864	23,312
Unearned premiums and other revenue	328,753	97,210	77,882
Reinsurance payable	298,925	22,962	(42,469)
Accounts payable	(54,485)	(44,773)	(98,317)
Deferred tax asset / liability	24,726	(36,176)	(34,677)
Other liabilities	92,918	41,296	61,749
Net cash provided by operating activities	317,301	318,146	316,064
Cash flows from investing activities:
Purchases of fixed maturities, available-for-sale	(1,927,018)	(686,095)	(1,310,560)
Proceeds from sale and maturity of fixed maturities, available-for-sale	1,844,699	672,691	530,325
Purchases of equity securities, available-for-sale	(33,374)	(32,170)	(11,824)
Proceeds from sale of equity securities, available-for-sale	22,207	119,003	3,951
Purchases of trading investments	(217,861)	(95,026)	0
Proceeds from sale and maturity of trading investments	261,225	62,104	0
Purchases of short-term investments	(5,728,031)	(177,628)	(84,939)
Proceeds from sale of short-term investments	5,707,331	165,075	91,952
Purchases of other investments	(59,384)	(197,384)	(79,452)
Proceeds from sale and return of other investments	73,778	17,714	0
Purchases of premises and equipment	(95,668)	(34,640)	(22,669)
Acquisition of consolidated subsidiaries, net of cash	(19,376)	(269,965)	162,569
Decrease in cash due to deconsolidation of the Reciprocal Exchanges	0	(8,393)	0
Increase in cash due to consolidation of the Reciprocal Exchanges	0	2,673	0
Net cash used in investing activities	(171,472)	(462,041)	(720,647)
Cash flows from financing activities:
Securities sold under agreements to repurchase, net	0	(52,484)	5,680
Securities sold, not yet purchased	0	5,013	0
Proceeds from debt	140,000	50,000	195,400
Repayments of debt, return of capital and purchase of non-controlling interests	(172,839)	(18,150)	(631)
Issuance of common stock, net (fees $0 - 2017, $0 - 2016, and $7,858 - 2015)	0	4,942	210,642
Issuance of preferred stock, net (fees $0 - 2017, $6,482- 2016 and $5,448 - 2015)	0	193,518	159,552
Dividends paid to common shareholders	(17,050)	(13,773)	(7,719)
Dividends paid to preferred shareholders	(31,500)	(20,583)	(10,931)
Proceeds from exercise of stock options	1,259	5,140	2,595
Taxes paid related to net share settlement of equity awards	(1,773)	(919)	0
Net cash (used in) provided by financing activities	(81,903)	152,704	554,588
Effect of exchange rate changes on cash and cash equivalents	7,658	(5,186)	(343)
Net increase in cash, cash equivalents, and restricted cash	71,584	3,623	149,662
Cash, cash equivalents, and restricted cash at beginning of the year	285,900	282,277	132,615
Cash, cash equivalents, and restricted cash at end of the year	357,484	285,900	282,277
Supplemental disclosures of cash flow information:
Cash paid for income taxes	20,800	41,646	77,000
Cash paid for interest	49,498	32,679	21,222
Supplemental disclosures of non-cash investing and financing activities:
Unsettled securities purchases	2,526	20,936	16,670
Unsettled securities sales	29,971	12,198	0
Common stock issued for acquisition	0	1,116	0
Promissory note issued for acquisition	0	178,894	0
Decrease in non-controlling interest due to deconsolidation of the Exchanges	0	22,619	0
Increase in non-controlling interest due to consolidation of the Exchanges	0	9,575	0
Dividends Payable
Net loss on investments	46,763	7,904	(11,095)
Common Stock
Dividends Payable
Accrued stock dividends	4,268	4,226	3,167
Preferred Stock
Dividends Payable
Accrued stock dividends	$ 7,875	$ 7,875	$ 4,125

Consolidated Statements of Cas9

Consolidated Statements of Cash Flows Parenthetical - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Common Stock
Cost of issuance of stock	$ 0	$ 0	$ 7,858
Preferred Stock
Cost of issuance of stock	$ 0	$ 6,482	$ 5,448

Organization

Organization	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Organization National General Holdings Corp. (the “Company” or “NGHC”) is an insurance holding company formed under the laws of the state of Delaware. The Company provides, through its wholly-owned subsidiaries, a variety of insurance products, including personal and small business automobile, homeowners, umbrella, recreational vehicle, motorcycle, lender-placed, supplemental health and other niche insurance products. The insurance is sold through a network of independent agents, relationships with affinity partners, and direct-response marketing programs and retail storefronts. The Company is licensed to operate throughout the fifty states and the District of Columbia as well as the European Union.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Basis of Reporting The consolidated financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and accounts have been eliminated in the consolidated financial statements. The consolidated financial statements as of December 31, 2017 and 2016 , and for the years ended December 31, 2017 , 2016 and 2015 , also include the accounts and operations of Adirondack Insurance Exchange, a New York reciprocal insurer, and New Jersey Skylands Insurance Association, a New Jersey reciprocal insurer (together with their subsidiaries, the “Reciprocal Exchanges” or “Exchanges”), following the Company’s acquisition on September 15, 2014 of two management companies that are the attorneys-in-fact for the Reciprocal Exchanges. For the year ended December 31, 2016, the consolidated financial statements exclude the accounts and operations of the Reciprocal Exchanges, from January 1, 2016 to March 31, 2016, as these entities did not meet the criteria for consolidation under GAAP: “ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis,” during that period but met the criteria on March 31, 2016. The Company adopted “ASU 2015-02” using a modified retrospective approach by recording a cumulative effect adjustment as of January 1, 2016, as a result, periods prior to the adoption were not impacted by the deconsolidation of the Reciprocal Exchanges. The Company does not own the Reciprocal Exchanges but is paid a fee to manage their business operations through its wholly-owned management companies. The results of the Reciprocal Exchanges and the management companies are included in the Company’s Property and Casualty segment (“P&C segment”). Use of Estimates and Assumptions The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s principal estimates include unpaid losses and loss adjustment expense reserves; deferred acquisition costs; reinsurance recoverables, including the provision for uncollectible amounts; recording of impairment losses for other-than-temporary declines in fair value; determining the fair value of investments; determining the fair value of share-based awards for stock compensation; the valuation of intangibles and the determination of goodwill and goodwill impairment; and income taxes. In developing the estimates and assumptions, management uses all available evidence. Because of uncertainties associated with estimating the amounts, timing and likelihood of possible outcomes, actual results could differ from estimates. Premiums and Other Receivables The Company recognizes earned premiums on a pro rata basis over the terms of the policies, generally periods of six or twelve months. Unearned premiums represent the portion of premiums written applicable to the unexpired terms of the policies. Net premiums receivable represent premiums written and not yet collected, net of an allowance for uncollectible premiums. The Company regularly evaluates premiums and other receivables and adjusts its allowance for uncollectible amounts as appropriate. Receivables specifically identified as uncollectible are charged to expense in the period the determination is made. Cash and Cash Equivalents The Company considers all highly liquid investment securities with original maturities of 90 days or less to be cash equivalents. Certain securities with original maturities of 90 days or less that are held as a portion of longer-term investment portfolios are classified as short-term investments. Restricted Cash and Cash Equivalents Restricted cash and cash equivalents balances relate primarily to deposits in certain states in order to conduct business and certain third-party agreements. The Company also utilizes trust accounts to collateralize business with its reinsurance counterparties. Amounts described as restricted cash and restricted cash equivalents are included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. Deferred Acquisition Costs Deferred acquisition costs include commissions, premium taxes, payments to affinity partners, promotional fees, and other direct sales costs that are directly related to successful contract acquisition of insurance policies. These costs, net of ceding allowances, are deferred and amortized to the extent recoverable, over the policy period in which the related premiums are earned. The Company considers anticipated investment income in determining the recoverability of these costs. Management believes that these costs are recoverable in the near term. Ceding Commission Revenue Commissions on reinsurance premiums ceded are earned in a manner consistent with the recognition of the costs to acquire the underlying policies, generally on a pro-rata basis over the terms of the policies reinsured. The portion of ceding commission which represents reimbursement of acquisition costs related to the underlying policies is recorded as an offset to acquisition costs and other underwriting expenses. Commission in excess of acquisition costs is recorded as ceding commission income over the terms of the policies. Certain reinsurance agreements contain provisions whereby the ceding commission rates vary based on the loss experience of the policies covered by the agreements. The Company records ceding commission revenue based on its current estimate of losses on the reinsured policies subject to variable commission rates. The Company records adjustments to the ceding commission revenue in the period that changes in the estimated losses are determined. Loss and Loss Adjustment Expenses Loss and loss adjustment expenses (“LAE”) represent the estimated ultimate net costs of all reported and unreported losses incurred through the period end. The reserves for unpaid losses and LAE represent the accumulation of estimates for both reported losses and those incurred but not reported relating to direct insurance and assumed reinsurance agreements. Estimates for salvage and subrogation recoverables are recognized at the time losses are incurred and netted against the provision for losses. Insurance liabilities are based on estimates, and the ultimate liability may vary from such estimates. These estimates are regularly reviewed and adjustments, which can potentially be significant, are included in the current period. Business Combinations The Company accounts for business combinations under the acquisition method of accounting, which requires the Company to record assets acquired, liabilities assumed and any non-controlling interest in the acquiree at their respective fair values as of the acquisition date. The Company accounts for the insurance and reinsurance contracts under the acquisition method as new contracts, which requires the Company to record assets and liabilities at fair value. The Company adjusts the fair value loss and LAE reserves by recording the acquired loss reserves based on the Company’s existing accounting policies and then discounting them based on expected reserve payout patterns using a current risk-free rate of interest. This risk-free interest rate is then adjusted based on different cash flow scenarios that use different payout and ultimate reserve assumptions deemed to be reasonably possible based upon the inherent uncertainties present in determining the amount and timing of payment of such reserves. The difference between the acquired loss and LAE reserves and the Company’s best estimate of the fair value of such reserves at the acquisition date is recorded as either an intangible asset or another liability, as applicable and is amortized proportionately to the reduction in the related loss reserves (i.e., over the estimated payout period of the acquired loss and LAE reserves). The Company assigns fair values to intangible assets acquired based on valuation techniques including the income and market approaches. The Company records contingent consideration at fair value based on the terms of the purchase agreement with subsequent changes in fair value recorded through earnings. The determination of fair value may require management to make significant estimates and assumptions. The purchase price is the fair value of the total consideration conveyed to the seller and the Company records the excess of the purchase price over the fair value of the acquired net assets, where applicable, as goodwill. The Company expenses costs associated with the acquisition of a business in the period incurred. Goodwill and Intangible Assets The Company accounts for goodwill and intangible assets in accordance with Financial Accounting Standards Board (“FASB”), Accounting Standards of Codification (“ASC”) 350, “Intangibles - Goodwill and Other.” A purchase price paid that is in excess of net assets (“goodwill”) arising from a business combination is recorded as an asset and is not amortized. Intangible assets with a finite life are amortized over the estimated useful life of the asset. Intangible assets with an indefinite useful life are not amortized. Goodwill and intangible assets are tested for impairment on an annual basis or more frequently if changes in circumstances indicate that the carrying amount may not be recoverable. If the goodwill or intangible asset is impaired, it is written down to its realizable value with a corresponding expense reflected in general and administrative expenses in the consolidated statements of income. Investments The Company accounts for its investments in accordance with ASC 320, “Investments - Debt and Equity Securities,” which requires that equity securities that have readily determinable fair values and all investments in debt securities to be segregated into categories based upon the Company’s intention for those securities. In accordance with ASC 320, the Company has classified certain fixed maturities and equity securities as available for sale and trading, with the exception of the Company’s equity and cost method investments. The Company may sell its available-for-sale securities in response to changes in interest rates, risk/reward characteristics, liquidity needs or other factors. Available-for-sale securities are reported at their estimated fair values based on quoted market prices or a recognized pricing service, with unrealized gains and losses, net of tax effects, reported as a separate component of comprehensive income in stockholders’ equity. The Company also classified certain fixed maturities and equity securities as trading securities, for which gains and losses are reported in earnings. Purchases and sales of investments are recorded on a trade date basis. Realized gains and losses are determined based on the specific identification method. Net investment income is recognized when earned and includes interest and dividend income together with amortization of market premiums and discounts using the effective yield method and is net of investment management fees and other expenses. For mortgage-backed securities and any other holdings for which there is a prepayment risk, prepayment assumptions are evaluated and revised as necessary. Any adjustments required due to the change in effective yields and maturities are recognized on a prospective basis through yield adjustments. Quarterly, the Company’s Investment Committee (“Committee”) evaluates each security that has an unrealized loss as of the end of the subject reporting period for other-than-temporary-impairment (“OTTI”). The Company generally considers an investment to be impaired when it has been in a significant unrealized loss position for over 12 months. In addition, the Committee uses a set of quantitative and qualitative criteria to review the Company's investment portfolio to evaluate the necessity of recording impairment losses for other-than-temporary declines in the fair value of the Company’s investments. The criteria the Committee primarily considers include: • the current fair value compared to amortized cost; • the length of time the security’s fair value has been below its amortized cost; • specific credit issues related to the issuer such as changes in credit rating or non-payment of scheduled interest payments; • whether management intends to sell the security and, if not, whether it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis; • the financial condition and near-term prospects of the issuer of the security, including any specific events that may affect its operations or earnings; • the occurrence of a discrete credit event resulting in the issuer defaulting on a material outstanding obligation or the issuer seeking protection under bankruptcy laws; and • other items, including management, media exposure, sponsors, marketing and advertising agreements, debt restructurings, regulatory changes, acquisitions and dispositions, pending litigation, distribution agreements and general industry trends. Impairment of investment securities results in a charge to operations when a market decline below cost is deemed to be other-than-temporary. The Company immediately writes down investments that it considers to be impaired based on the above criteria collectively. Based on guidance in ASC 320-10-35, in the event of the decline in fair value of a debt security, a holder of that security that does not intend to sell the debt security and for whom it is more likely than not that such holder will be required to sell the debt security before recovery of its amortized cost basis is required to separate the decline in fair value into (a) the amount representing the credit loss and (b) the amount related to other factors. The amount of total decline in fair value related to the credit loss shall be recognized in earnings as an OTTI with the amount related to other factors recognized in accumulated other comprehensive income or loss, net of tax. OTTI credit losses result in a permanent reduction of the cost basis of the underlying investment. The determination of OTTI is a subjective process, and different judgments and assumptions could affect the timing of the loss realization. As of December 31, 2017 and 2016 , the Company had the following major types of investments: (i) Short-term investments - Short-term investments are carried at amortized cost, which approximates fair value, and includes investments with maturities between 91 days and less than one year at the date of acquisition. Short-term investments consisted of money market funds with original maturities of 90 days or less. (ii) Fixed maturities and equity securities, available-for-sale - Fixed maturities and equity securities (common stock, mutual funds and non-redeemable preferred stock) are classified as available-for-sale and carried at fair value. Gains or losses on available-for-sale securities are reported as a component of accumulated other comprehensive income. (iii) Fixed maturities and equity securities, trading - Fixed maturities and equity securities classified as trading are carried at estimated fair market value. Gains and losses are reported in the net gain or loss on investments in earnings. (iv) Mortgage and structured securities - For mortgage and structured securities, the Company recognizes income using the retrospective adjustment method based on prepayments and the estimated economic lives of the securities. The effective yield reflects actual payments to date plus anticipated future payments. These investments are recorded as fixed maturities, available-for-sale in the consolidated balance sheets. (v) Limited partnerships - The Company uses the equity method of accounting for investments in limited partnerships in which its ownership interest enables the Company to influence the operating or financial decisions of the investee company, but the Company’s interest in the limited partnership does not require consolidation. The Company’s proportionate share of equity in net income of these limited partnerships is reported in net investment income, or earnings of equity method investments, as applicable. Fair Value of Financial Instruments The Company’s estimates of fair value for financial assets and financial liabilities are based on the framework established in ASC 820, “Fair Value Measurements and Disclosures.” The framework is based on the inputs used in valuation and gives the highest priority to quoted prices in active markets and requires that observable inputs be used in the valuations when available. The disclosure of fair value estimates in the ASC 820 hierarchy is based on whether the significant inputs into the valuation are observable. In determining the level of the hierarchy in which the estimate is disclosed, the highest priority is given to unadjusted quoted prices in active markets and the lowest priority to unobservable inputs that reflect the Company’s significant market assumptions. Additionally, valuation of fixed-maturity investments is more subjective when markets are less liquid due to lack of market-based inputs, which may increase the potential that the estimated fair value of an investment is not reflective of the price at which an actual transaction could occur. Fair values of other financial instruments which are short-term in nature approximate their carrying values. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 clarifies that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. Additionally, ASC 820 requires an entity to consider all aspects of nonperformance risk, including the entity’s own credit standing, when measuring the fair value of a liability. ASC 820 establishes a three-level hierarchy to be used when measuring and disclosing fair value. An instrument’s categorization within the fair value hierarchy is based on the lowest level of significant input to its valuation. Following is a description of the three hierarchy levels: Level 1 - Inputs are quoted prices in active markets for identical assets or liabilities as of the measurement date. Additionally, the entity must have the ability to access the active market and the quoted prices cannot be adjusted by the entity. Level 2 - Inputs are other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices in active markets for similar assets or liabilities; quoted prices in inactive markets for identical or similar assets or liabilities; or inputs that are observable or can be corroborated by observable market data by correlation or other means for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs are supported by little or no market activity. The unobservable inputs represent management’s best assumptions of how market participants would price the assets or liabilities. Generally, Level 3 assets and liabilities are valued using pricing models, discounted cash flow methodologies, or similar techniques that require significant judgment or estimation. Equity Method Investments The Company uses the equity method of accounting for investments in subsidiaries in which its ownership interest enables the Company to influence operating or financial decisions of the subsidiary, but the Company’s interest does not require consolidation. In applying the equity method, the Company records its investment at cost, and subsequently increases or decreases the carrying amount of the investment by its proportionate share of the net earnings or losses and other comprehensive income of the investee. Any dividends or distributions received are recorded as a decrease in the carrying value of the investment. The Company’s proportionate share of net income is reported in net investment income or earnings of equity method investments, as applicable. Stock Compensation Expense The Company recognizes shared-based employee compensation expense under the fair value recognition and measurement provisions under GAAP. Those provisions require all shared-based payments to employees, including stock options and restricted stock units (“RSUs”), to be measured based on the grant date fair value of the awards, with the resulting expense generally recognized on a straight-line basis in the Company’s consolidated statements of income over the period during which the employee is required to perform service in exchange for the award. The majority of the Company’s awards are earned generally over a service period of three or four years. Advertising Costs The Company expenses the cost of advertising as incurred. Advertising expense is included as a component of acquisition costs and other underwriting expenses in the Company’s consolidated statements of income. Advertising expense was $68,867 , $45,997 and $38,263 for the years ended December 31, 2017 , 2016 and 2015 , respectively. Earnings Per Share Basic earnings per share are computed based on the weighted-average number of common shares outstanding. Dilutive earnings per share are computed using the weighted-average number of shares of common stock outstanding during the period adjusted for the dilutive impact of share options and restricted stock units using the treasury stock method. Impairment of Long-lived Assets The carrying value of long-lived assets is evaluated for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable from the estimated undiscounted future cash flows expected to result from its use and eventual disposition. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment is measured as the amount by which the carrying amount of the assets exceeds the fair value as estimated by discounted cash flows. Income Taxes The Company joins its subsidiaries in the filing of a consolidated Federal income tax return and is party to Federal income tax allocation agreements. Under the tax allocation agreements, the Company pays to or receives from its subsidiaries the amount, if any, by which the group’s Federal income tax liability was affected by virtue of inclusion of the subsidiary in the consolidated Federal return. The Reciprocal Exchanges are not party to the tax allocation agreements and file separate tax returns. Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax laws and regulations. The deferred tax asset and liability primarily consists of book versus tax differences for earned premiums, loss and LAE reserve discounting, deferred acquisition costs, earned but unbilled premiums, and unrealized holding gains and losses on fixed maturities. Changes in deferred income tax assets and liabilities that are associated with components of other comprehensive income, primarily unrealized investment gains and losses, are recorded directly to other comprehensive income. Otherwise, changes in deferred income tax assets and liabilities are included as a component of income tax expense. In assessing the recoverability of deferred tax assets, management considers whether it is more likely than not that the Company will generate future taxable income during the periods in which those temporary differences become deductible. The Company considers the scheduled reversal of deferred tax liabilities, tax planning strategies and projected future taxable income in making this assessment. If necessary, the Company establishes a valuation allowance to reduce the deferred tax assets to the amounts more likely than not to be realized. The Company recognizes tax benefits only tax positions that are more likely than not to be sustained upon examination by taxing authorities. The Company’s policy is to prospectively classify accrued interest and penalties related to any unrecognized tax benefits in its income tax provision. The Company files its tax returns as prescribed by the tax laws of the jurisdictions in which it operates. Reinsurance The Company cedes insurance risk under various reinsurance agreements. The Company seeks to reduce the loss that may arise from catastrophes or other events that cause unfavorable underwriting results by reinsuring certain levels of risk with other insurance enterprises. The Company remains liable with respect to any insurance ceded if the assuming companies are unable to meet their obligations under these reinsurance agreements. Reinsurance premiums, losses and LAE ceded to other companies are accounted for on a basis consistent with those used in accounting for the original policies issued and the terms of the reinsurance contracts. Earned premiums and losses and LAE incurred ceded to other companies have been recorded as a reduction of premium revenue and losses and LAE. Commissions allowed by reinsurers on business ceded have been recorded as ceding commission revenue. Reinsurance recoverables are reported based on the portion of reserves and paid losses and LAE that are ceded to other companies. Assessing whether or not a reinsurance contract meets the condition for risk transfer requires judgment. The determination of risk transfer is critical to reporting premiums and losses, and is based, in part, on the use of actuarial and pricing models and assumptions. If the Company determines that a reinsurance contract does not transfer sufficient risk, it accounts for the contract under deposit accounting. Premises and Equipment Premises and equipment are recorded at cost. Maintenance and repairs are charged to operations as incurred. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, as follows: Buildings and improvements 30 years Leasehold improvements Remaining lease term Other equipment 3 to 20 years Hardware and software 3 to 10 years The Company capitalizes costs of computer software developed or obtained for internal use that is specifically identifiable, has determinable lives and relates to future use. Non-controlling Interest and Variable Interest Entities The ownership interest in consolidated subsidiaries of non-controlling interests is reflected as non-controlling interest. The Company’s consolidation principles include entities in which the Company is deemed a primary beneficiary. Non-controlling interest income or loss represents such non-controlling interests in the earnings of that entity. The Company consolidates the Reciprocal Exchanges as it has determined that these are Variable Interest Entities (“VIE”) and that the Company is the primary beneficiary. The Company manages the business operations of the Reciprocal Exchanges and has the ability to direct their activities. The Reciprocal Exchanges are insurance carriers organized as unincorporated associations. Each policyholder insured by the Reciprocal Exchanges shares risk with the other policyholders. In the event of dissolution, policyholders would share any residual unassigned surplus in the same proportion as the amount of insurance purchased but are not subject to assessment for any deficit in unassigned surplus of the Reciprocal Exchanges. The Company receives management fee income for the services provided to the Reciprocal Exchanges. The assets of the Reciprocal Exchanges can be used only to settle the obligations of the Reciprocal Exchanges and general creditors to their liabilities have no recourse to the Company as primary beneficiary. The Company has no ownership interest in the Reciprocal Exchanges. In March 2016, the Company purchased the Reciprocal Exchanges surplus notes that were issued by the Reciprocal Exchanges when they were originally capitalized. The obligation to repay principal and interest on the surplus notes is subordinated to the Reciprocal Exchanges’ other liabilities including obligations to policyholders and claimants for benefits under insurance policies. Principal and interest on the surplus notes are payable only with regulatory approval. The Company determined that each of the Reciprocal Exchanges qualifies as a VIE because the Company is the primary beneficiary as it has the power to direct their activities that most significantly impact their economic performance, will absorb more than an insignificant amount of expected losses or residual returns of the Reciprocal Exchanges, and has the risk of loss through ownership of the surplus notes. Accordingly, the Company consolidates the Reciprocal Exchanges and eliminates all intercompany balances and transactions with the Company. The consolidation of the Reciprocal Exchanges at March 31, 2016 was treated as a business combination with the assets, liabilities and non-controlling interest recognized at fair value at the date of consolidation. The Company has no ownership interest in the Reciprocal Exchanges, therefore, the difference between the fair value of the assets acquired and liabilities assumed represents the fair value of the non-controlling interest. For the year ended December 31, 2017 , the Reciprocal Exchanges recognized total revenues, total expenses and net loss of $251,293 , $254,930 and $(3,637) , respectively. For the year ended December 31, 2016 , the Reciprocal Exchanges recognized total revenues, total expenses and net income of $167,010 , $146,455 and $20,555 , respectively. For the year ended December 31, 2015 , the Reciprocal Exchanges recognized total revenues, total expenses and net income of $203,492 , $189,599 and $13,893 , respectively. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk are primarily cash and cash equivalents, investments and premiums and other receivables. Investments are diversified through many industries and geographic regions through the use of an investment manager who employs different investment strategies. The Company limits the amount of credit exposure with any one financial institution and believes that no significant concentration of credit risk exists with respect to cash and investments. At December 31, 2017 and 2016 , the outstanding premiums and other receivables balance was generally diversified due to the Company’s diversified customer base. To reduce credit risk, the Company performs ongoing evaluations for uncollectible amounts. The Company also has receivables from its reinsurers, see Note 12 , “ Reinsurance ” for additional information about concentration of credit risk. Failure of reinsurers to honor their obligations could result in losses to the Company. The Company periodically evaluates the financial condition of its reinsurers to minimize its exposure to significant losses from reinsurer insolvencies. It is the policy of management to review all outstanding receivables at period end as well as the bad debt write-offs experienced in the past and establish an allowance for uncollectible accounts, if deemed necessary. Foreign Currency Transactions For operations where the functional currency is a foreign currency, the functional currency assets and liabilities are translated into U.S. dollars at year-end exchange rates and the related translation adjustments are recorded as a separate component of accumulated other comprehensive income in shareholders’ equity. The functional currency of the Company and many of its subsidiaries is the U.S. dollar. For these companies, the Company remeasures monetary assets and liabilities denominated in foreign currencies at year-end exchange rates, with the resulting foreign exchange gains and losses recognized in the consolidated statements of income. Revenues and expenses in foreign currencies are converted at average exchange rates during the year. Monetary assets and lia

Revisions of Previously Issued

Revisions of Previously Issued Financial Statements	12 Months Ended
	Dec. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Revisions of Previously Issued Financial Statements	Revisions of Previously Issued Financial Statements In connection with the preparation, review and audit of the Company's consolidated financial statements required to be included in this Annual Report on Form 10-K for the year ended December 31, 2017, management identified certain errors in the Company's historical financial statements, resulting in a conclusion that certain corrections need to be made to the Company's previously audited consolidated financial statements for fiscal years 2016 and 2015, along with each of the unaudited quarters of fiscal years 2016 and 2015, as well as the unaudited first three quarters of fiscal year 2017. The Company has revised its prior period consolidated financial statements accordingly and included such revisions herein. Based on an analysis of quantitative and qualitative factors, the Company concluded that these errors were not material to the consolidated financial position, results of operations or cash flows as presented in the Company’s quarterly and annual financial statements that have been previously filed in the Company’s Quarterly Reports on Form 10-Q and Annual Reports on Form 10-K. As a result, amendment of such reports is not required. The revisions to correct errors primarily relate to (1) the retrospective correction of costs associated with claims handling from General and administrative expenses to Loss and LAE , and (2) the period in which losses relating to the Company’s limited partnership interests in certain real estate joint ventures should have been recorded in Earnings (losses) of equity method investments (related parties) . The Company has also included certain other adjustments that have been corrected. The nature and description of each of these adjustments is as follows (all quarterly amounts are unaudited): 1. Costs associated with claims handling. The Company classified certain costs associated with claims handling within general and administrative expenses in 2016 and 2015. The Company has moved these costs from general and administrative expenses to loss adjustment expense in 2016 and 2015. This correction resulted in increases in loss and loss adjustment expense and corresponding decreases in general and administrative expenses in 2016 and 2015. 2. Earnings (losses) of equity method investments (related parties). The Company received information in 2017 from an investment’s general partner relating to amortization and depreciation of certain limited partnership real estate investments. The information related to prior periods and the initial impact was recorded in the second quarter of 2017. This correction resulted in a $9,800 and $7,200 decrease in earnings of equity method investments in 2016 and 2015, respectively; and a corresponding $2,300 decrease, a $14,700 and $17,000 increase in earnings of equity method investments for the three, six and nine months ended September 30, 2017, respectively. 3. Gross Premium Written. The Company corrected its P&C segment gross premium written and acquisition costs and other underwriting expenses due to calculation errors. This correction resulted in a $1,390 increase in gross premium written and a $151 decrease in acquisition costs and other underwriting expenses in 2016, and a $296 and $732 increase in gross premium written and acquisition costs and other underwriting expenses in 2015, respectively; and a corresponding $1,686 and $581 decrease in gross premium written and acquisition costs and other underwriting expenses, respectively, for the three, six and nine months ended September 30, 2017. 4. Loss Reserves. The Company made adjustments to its A&H segment loss reserves by correcting a discount rate and other calculation errors. This correction resulted in a $1,843 and $308 increase in loss and loss adjustment expense in 2016 and 2015, respectively, and a $6,643 increase to the unpaid loss and adjustment expense reserves opening balance as of January 1, 2015; and a corresponding $2,492 and $3,279 increase and a $8,794 decrease in loss and loss adjustment expense for the three, six and nine months ended September 30, 2017, respectively. 5. Goodwill Reversal. The Company recorded a goodwill impairment in 2016 and recognized it at the consolidated level. The A&H segment reporting unit level had no goodwill impairment so no goodwill impairment should have been recognized at the consolidated level. This correction resulted in a $3,074 decrease in general and administrative expenses in 2016. 6. Investments. The Company incorrectly classified a trading portfolio investment as available-for-sale at December 31, 2016. This correction resulted in a $1,900 increase in gains on investment in 2016, and a corresponding $1,900 decrease in gains on investments for the three, six and nine months ended September 30, 2017. 7. Taxes. The Company identified errors in its tax provision during its tax return preparation which resulted in a tax benefit in 2016. This correction resulted in a $5,747 decrease in the provision for income taxes in 2016, and a corresponding $5,747 increase in the provision for income taxes for the three and nine months ended September 30, 2017. The Company also identified certain tax related balances that were incorrectly classified as income tax payable within other liabilities and other investments in 2016, rather than classified as other assets. 8. Additional Paid -in -Capital. The Company identified errors when booking withholding tax when share-based compensation shares were net settled. This correction resulted in a $919 decrease in additional paid-in-capital and a corresponding increase in accounts payable and accrued expenses in 2016. (a) To facilitate period-to-period comparisons, certain reclassifications have been made to amounts in the prior years’ consolidated financial statements and in the prior quarters’ condensed consolidated financial statements to conform to the current year presentation. Periods prior to 2015 were impacted by these adjustments. The cumulative effect of these adjustments as of January 1, 2015 increased the previously reported unpaid loss and loss adjustment expense reserve by $6,643 and decreased income tax payable and retained earnings by $2,325 and $4,318 , respectively. The adjustments to the Company’s annual and quarterly previously issued financial statements are as follows: December 31, 2016 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Audited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,755,454 $ — $ 2,755,454 Equity securities, available-for-sale, at fair value 29,578 (17,798 ) 11,780 6 Fixed maturities, trading, at fair value 38,677 — 38,677 Equity securities, trading, at fair value 30,133 17,798 47,931 6 Other investments 513,262 (42,385 ) 470,877 2, 7 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 306,345 — 306,345 Total investments 3,673,449 (42,385 ) 3,631,064 Cash and cash equivalents 220,299 — 220,299 Restricted cash and cash equivalents 65,601 — 65,601 Accrued investment income 28,769 — 28,769 Premiums and other receivables, net 1,090,669 1,105 1,091,774 3 Deferred acquisition costs 220,922 — 220,922 Reinsurance recoverable 948,236 — 948,236 Prepaid reinsurance premiums 156,970 — 156,970 Premises and equipment, net 114,504 — 114,504 Intangible assets, net 467,720 — 467,720 Goodwill 155,290 3,074 158,364 5 Prepaid and other assets 102,552 31,253 133,805 6, 7 Total assets $ 7,244,981 $ (6,953 ) $ 7,238,028 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,265,072 $ 8,794 $ 2,273,866 4 Unearned premiums and other revenue 1,701,286 — 1,701,286 Reinsurance payable 98,810 — 98,810 Accounts payable and accrued expenses 336,991 919 337,910 8 Debt 752,001 — 752,001 Other liabilities 165,317 (8,520 ) 156,797 2, 3, 4, 6, 7 Total liabilities $ 5,319,477 $ 1,193 $ 5,320,670 Stockholders’ equity: Common stock $ 1,064 $ — $ 1,064 Preferred stock 420,000 — 420,000 Additional paid-in capital 914,706 (919 ) 913,787 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (2,320 ) — (2,320 ) Unrealized gains on investments, net of tax 15,030 (1,235 ) 13,795 6 Total accumulated other comprehensive income 12,710 (1,235 ) 11,475 Retained earnings 545,106 (5,992 ) 539,114 2, 3, 4, 5, 6, 7 Total National General Holdings Corp. stockholders’ equity 1,893,586 (8,146 ) 1,885,440 Non-controlling interest 31,918 — 31,918 Total stockholders’ equity $ 1,925,504 $ (8,146 ) $ 1,917,358 Total liabilities and stockholders’ equity $ 7,244,981 $ (6,953 ) $ 7,238,028 Three Months Ended December 31, 2016 Year Ended December 31, 2016 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Audited) Revenues: Net earned premium $ 856,071 $ 1,612 $ 857,683 3 $ 2,993,781 $ 1,390 $ 2,995,171 3 Ceding commission income 21,194 — 21,194 45,600 — 45,600 Service and fee income 98,194 — 98,194 380,817 — 380,817 Net investment income 22,712 — 22,712 99,586 — 99,586 Net gain (loss) on investments: Other-than-temporary impairment loss — — — (22,102 ) — (22,102 ) Other net realized gain on investments 8,700 1,900 10,600 6 28,106 1,900 30,006 6 Total net gain on investments 8,700 1,900 10,600 6,004 1,900 7,904 Other income (expense) 24,308 — 24,308 24,308 — 24,308 Total revenues 1,031,179 3,512 1,034,691 3,550,096 3,290 3,553,386 Expenses: Loss and loss adjustment expense 567,284 45,391 612,675 1, 4 1,958,545 133,735 2,092,280 1, 4 Acquisition costs and other underwriting expenses 134,645 398 135,043 3 497,158 (151 ) 497,007 3 General and administrative expenses 277,630 (46,859 ) 230,771 1, 5 844,114 (134,966 ) 709,148 1, 5 Interest expense 11,645 — 11,645 40,180 — 40,180 Total expenses 991,204 (1,070 ) 990,134 3,339,997 (1,382 ) 3,338,615 Income before provision (benefit) for income taxes and earnings of equity method investments 39,975 4,582 44,557 210,099 4,672 214,771 Provision (benefit) for income taxes 1,177 (6,058 ) (4,881 ) 2, 3, 4, 6, 7 42,616 (8,618 ) 33,998 2, 3, 4, 6, 7 Income before earnings of equity method investments 38,798 10,640 49,438 167,483 13,290 180,773 Earnings of equity method investments (related parties) 8,410 (2,400 ) 6,010 2 25,401 (9,800 ) 15,601 2 Net income 47,208 8,240 55,448 192,884 3,490 196,374 Less: Net (income) attributable to non-controlling interest (8,419 ) — (8,419 ) (20,668 ) — (20,668 ) Net income attributable to NGHC 38,789 8,240 47,029 172,216 3,490 175,706 Dividends on preferred stock (7,875 ) — (7,875 ) (24,333 ) — (24,333 ) Net income attributable to NGHC common stockholders $ 30,914 $ 8,240 $ 39,154 $ 147,883 $ 3,490 $ 151,373 Earnings per common share: Basic $ 0.29 $ 0.37 $ 1.40 $ 1.43 Diluted $ 0.28 $ 0.36 $ 1.37 $ 1.40 Dividends declared per common share $ 0.04 $ 0.04 $ 0.14 $ 0.14 Weighted average common shares outstanding: Basic 106,395,429 106,395,429 105,951,752 105,951,752 Diluted 108,973,892 108,973,892 108,278,318 108,278,318 Impact on opening balances as of January 1, 2016 Consolidated Balance Sheet Data: As reported (a) Adjustments As adjusted Reference (Audited) Total investments $ 2,792,710 $ (7,200 ) $ 2,785,510 2 Total assets $ 5,563,392 $ (7,200 ) $ 5,556,192 Unpaid loss and loss adjustment expense reserves $ 1,755,624 $ 6,951 $ 1,762,575 4 Unearned premiums and other revenue $ 1,257,894 $ (296 ) $ 1,257,598 3 Accounts payable and accrued expenses $ 284,902 $ 732 $ 285,634 3 Other liabilities $ 115,139 $ (5,105 ) $ 110,034 2, 3, 4 Total liabilities $ 4,026,752 $ 2,282 $ 4,029,034 Retained earnings $ 412,044 $ (9,482 ) $ 402,562 2, 3, 4 Total National General Holdings Corp. Stockholders' Equity $ 1,513,800 $ (9,482 ) $ 1,504,318 Total stockholders’ equity $ 1,536,640 $ (9,482 ) $ 1,527,158 Total liabilities and stockholders’ equity $ 5,563,392 $ (7,200 ) $ 5,556,192 Three Months Ended December 31, 2015 Year Ended December 31, 2015 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Audited) Revenues: Net earned premium $ 678,568 $ 74 $ 678,642 3 $ 2,129,810 $ 296 $ 2,130,106 3 Ceding commission income 16,590 — 16,590 43,790 — 43,790 Service and fee income 100,213 — 100,213 273,548 — 273,548 Net investment income 22,385 — 22,385 75,340 — 75,340 Net gain (loss) on investments: Other-than-temporary impairment loss (6,755 ) — (6,755 ) (15,247 ) — (15,247 ) Other net realized gain (loss) on investments (995 ) — (995 ) 4,152 — 4,152 Net gain (loss) on investments (7,750 ) — (7,750 ) (11,095 ) — (11,095 ) Total revenues 810,006 74 810,080 2,511,393 296 2,511,689 Expenses: Loss and loss adjustment expense 485,867 28,566 514,433 1, 4 1,381,641 103,679 1,485,320 1, 4 Acquisition costs and other underwriting expenses 110,799 183 110,982 3 405,930 732 406,662 3 General and administrative expenses 186,921 (28,489 ) 158,432 1 530,347 (103,371 ) 426,976 1 Interest expense 1,776 — 1,776 28,885 — 28,885 Total expenses 785,363 260 785,623 2,346,803 1,040 2,347,843 Income before provision (benefit) for income taxes and earnings (losses) of equity method investments 24,643 (186 ) 24,457 164,590 (744 ) 163,846 Provision (benefit) for income taxes (5,936 ) (1,290 ) (7,226 ) 2, 3, 4 18,956 (2,780 ) 16,176 2, 3, 4 Income before earnings (losses) of equity method investments 30,579 1,104 31,683 145,634 2,036 147,670 Earnings (losses) of equity method investments (related parties) 1,743 (3,500 ) (1,757 ) 2 10,643 (7,200 ) 3,443 2 Net income 32,322 (2,396 ) 29,926 156,277 (5,164 ) 151,113 Less: Net (income) attributable to non-controlling interest (14,478 ) — (14,478 ) (14,025 ) — (14,025 ) Net income attributable to NGHC 17,844 (2,396 ) 15,448 142,252 (5,164 ) 137,088 Dividends on preferred stock (4,125 ) — (4,125 ) (14,025 ) — (14,025 ) Net income attributable to NGHC common stockholders $ 13,719 $ (2,396 ) $ 11,323 $ 128,227 $ (5,164 ) $ 123,063 Earnings per common share: Basic $ 0.13 $ 0.11 $ 1.31 $ 1.25 Diluted $ 0.13 $ 0.10 $ 1.27 $ 1.22 Dividends declared per common share $ 0.03 $ 0.03 $ 0.09 $ 0.09 Weighted average common shares outstanding: Basic 105,503,021 105,503,021 98,241,904 98,241,904 Diluted 108,161,786 108,161,786 100,723,936 100,723,936 September 30, 2017 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,928,119 $ — $ 2,928,119 Equity securities, available-for-sale, at fair value 30,318 — 30,318 Fixed maturities, trading, at fair value 33,174 — 33,174 Equity securities, trading, at fair value 39,001 — 39,001 Other investments 460,543 (5,385 ) 455,158 7 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 319,743 — 319,743 Short-term investments 26,886 — 26,886 Total investments 3,837,784 (5,385 ) 3,832,399 Cash and cash equivalents 330,728 — 330,728 Restricted cash and cash equivalents 88,127 — 88,127 Accrued investment income 22,624 — 22,624 Premiums and other receivables, net 1,340,836 — 1,340,836 Deferred acquisition costs 227,720 — 227,720 Reinsurance recoverable 1,139,880 — 1,139,880 Prepaid reinsurance premiums 485,028 — 485,028 Premises and equipment, net 319,636 — 319,636 Intangible assets, net 394,036 — 394,036 Goodwill 190,713 3,074 193,787 5 Prepaid and other assets 96,329 17,903 114,232 7 Total assets $ 8,473,441 $ 15,592 $ 8,489,033 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,566,437 $ — $ 2,566,437 Unearned premiums and other revenue 1,969,296 — 1,969,296 Reinsurance payable 331,454 — 331,454 Accounts payable and accrued expenses 612,338 — 612,338 Debt 754,922 — 754,922 Other liabilities 256,531 12,518 269,049 7 Total liabilities $ 6,490,978 $ 12,518 $ 6,503,496 Stockholders’ equity: Common stock $ 1,067 $ — $ 1,067 Preferred stock 420,000 — 420,000 Additional paid-in capital 919,477 — 919,477 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (5,597 ) — (5,597 ) Unrealized gains on investments, net of tax 14,856 — 14,856 Total accumulated other comprehensive income 9,259 — 9,259 Retained earnings 607,555 3,074 610,629 5 Total National General Holdings Corp. stockholders’ equity 1,957,358 3,074 1,960,432 Non-controlling interest 25,105 — 25,105 Total stockholders’ equity $ 1,982,463 $ 3,074 $ 1,985,537 Total liabilities and stockholders’ equity $ 8,473,441 $ 15,592 $ 8,489,033 Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Unaudited) Revenues: Net earned premium $ 864,301 $ — $ 864,301 $ 2,766,223 $ (1,686 ) $ 2,764,537 3 Ceding commission income 50,102 — 50,102 91,604 — 91,604 Service and fee income 122,526 — 122,526 373,644 — 373,644 Net investment income 27,147 — 27,147 82,983 — 82,983 Net gain (loss) on investments: Other-than-temporary impairment loss — — — (25 ) — (25 ) Other net realized gain (loss) on investments 47,605 — 47,605 45,943 (1,900 ) 44,043 6 Total net gain (loss) on investments 47,605 — 47,605 45,918 (1,900 ) 44,018 Other income (expense) (3,901 ) — (3,901 ) (198 ) — (198 ) Total revenues 1,107,780 — 1,107,780 3,360,174 (3,586 ) 3,356,588 Expenses: Loss and loss adjustment expense 651,218 (12,073 ) 639,145 4 1,977,950 (8,794 ) 1,969,156 4 Acquisition costs and other underwriting expenses 163,585 — 163,585 527,681 (581 ) 527,100 3 General and administrative expenses 214,127 — 214,127 680,806 — 680,806 Interest expense 11,495 — 11,495 34,590 — 34,590 Total expenses 1,040,425 (12,073 ) 1,028,352 3,221,027 (9,375 ) 3,211,652 Income before provision for income taxes and earnings (losses) of equity method investments 67,355 12,073 79,428 139,147 5,789 144,936 Provision for income taxes 7,698 10,777 18,475 2, 4, 7 27,028 13,723 40,751 2, 3, 4, 6, 7 Income before earnings (losses) of equity method investments 59,657 1,296 60,953 112,119 (7,934 ) 104,185 Earnings (losses) of equity method investments (related parties) (4,297 ) 2,300 (1,997 ) 2 (18,258 ) 17,000 (1,258 ) 2 Net income 55,360 3,596 58,956 93,861 9,066 102,927 Less: Net (income) loss attributable to non-controlling interest (1,311 ) — (1,311 ) 4,973 — 4,973 Net income attributable to NGHC 54,049 3,596 57,645 98,834 9,066 107,900 Dividends on preferred stock (7,875 ) — (7,875 ) (23,625 ) — (23,625 ) Net income attributable to NGHC common stockholders $ 46,174 $ 3,596 $ 49,770 $ 75,209 $ 9,066 $ 84,275 Earnings per common share: Basic $ 0.43 $ 0.47 $ 0.71 $ 0.79 Diluted $ 0.43 $ 0.46 $ 0.69 $ 0.78 Dividends declared per common share $ 0.04 $ 0.04 $ 0.12 $ 0.12 Weighted average common shares outstanding: Basic 106,645,601 106,645,601 106,556,662 106,556,662 Diluted 108,520,964 108,520,964 108,690,139 108,690,139 June 30, 2017 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,924,583 $ — $ 2,924,583 Equity securities, available-for-sale, at fair value 7,638 — 7,638 Fixed maturities, trading, at fair value 23,093 — 23,093 Equity securities, trading, at fair value 37,967 — 37,967 Other investments 524,361 (7,685 ) 516,676 2, 7 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 306,614 — 306,614 Short-term investments 82,403 — 82,403 Total investments 3,906,659 (7,685 ) 3,898,974 Cash and cash equivalents 241,838 — 241,838 Restricted cash and cash equivalents 39,058 — 39,058 Accrued investment income 28,306 — 28,306 Premiums and other receivables, net 1,332,694 — 1,332,694 Deferred acquisition costs 254,913 — 254,913 Reinsurance recoverable 969,081 — 969,081 Prepaid reinsurance premiums 182,947 — 182,947 Premises and equipment, net 129,275 — 129,275 Intangible assets, net 410,655 — 410,655 Goodwill 189,587 3,074 192,661 5 Prepaid and other assets 102,119 25,183 127,302 7 Total assets $ 7,787,132 $ 20,572 $ 7,807,704 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,360,156 $ 12,073 $ 2,372,229 4 Unearned premiums and other revenue 1,912,842 — 1,912,842 Reinsurance payable 128,026 — 128,026 Accounts payable and accrued expenses 468,050 1,753 469,803 8 Debt 754,736 — 754,736 Other liabilities 200,354 9,021 209,375 2, 4, 7 Total liabilities $ 5,824,164 $ 22,847 $ 5,847,011 Stockholders’ equity: Common stock $ 1,066 $ — $ 1,066 Preferred stock 420,000 — 420,000 Additional paid-in capital 920,310 (1,753 ) 918,557 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (4,392 ) — (4,392 ) Unrealized gains on investments, net of tax 37,268 — 37,268 Total accumulated other comprehensive income 32,876 — 32,876 Retained earnings 565,649 (522 ) 565,127 2, 4, 5, 7 Total National General Holdings Corp. stockholders’ equity 1,939,901 (2,275 ) 1,937,626 Non-controlling interest 23,067 — 23,067 Total stockholders’ equity $ 1,962,968 $ (2,275 ) $ 1,960,693 Total liabilities and stockholders’ equity $ 7,787,132 $ 20,572 $ 7,807,704 Three Months Ended June 30, 2017 Six Months Ended June 30, 2017 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Unaudited) Revenues: Net earned premium $ 981,751 $ — $ 981,751 $ 1,901,922 $ (1,686 ) $ 1,900,236 3 Ceding commission income 21,508 — 21,508 41,502 — 41,502 Service and fee income 125,176 — 125,176 251,118 — 251,118 Net investment income 29,446 — 29,446 55,836 — 55,836 Net loss on investments (2,175 ) — (2,175 ) (1,687 ) (1,900 ) (3,587 ) 6 Other income (expense) (6,098 ) — (6,098 ) 3,703 — 3,703 Total revenues 1,149,608 — 1,149,608 2,252,394 (3,586 ) 2,248,808 Expenses: Loss and loss adjustment expense 710,407 787 711,194 4 1,326,732 3,279 1,330,011 4 Acquisition costs and other underwriting expenses 188,795 — 188,795 364,096 (581 ) 363,515 3 General and administrative expenses 211,494 — 211,494 466,679 — 466,679 Interest expense 11,550 — 11,550 23,095 — 23,095 Total expenses 1,122,246 787 1,123,033 2,180,602 2,698 2,183,300 Income before provision for income taxes and earnings (losses) of equity method investments 27,362 (787 ) 26,575 71,792 (6,284 ) 65,508 Provision for income taxes 5,812 5,675 11,487 2, 4 19,330 2,946 22,276 2, 3, 4, 6 Income before earnings (losses) of equity method investments 21,550 (6,462 ) 15,088 52,462 (9,230 ) 43,232 Earnings (losses) of equity method investments (related parties) (18,915 ) 17,000 (1,915 ) 2 (13,961 ) 14,700 739 2 Net income 2,635 10,538 13,173 38,501 5,470 43,971 Less: Net (income) loss attributable to non-controlling interest 159 — 159 6,284 — 6,284 Net income attributable to NGHC 2,794 10,538 13,332 44,785 5,470 50,255 Dividends on preferred stock (7,875 ) — (7,875 ) (15,750 ) — (15,750 ) Net income (loss) attributable to NGHC common stockholders $ (5,081 ) $ 10,538 $ 5,457 $ 29,035 $ 5,470 $ 34,505 Earnings (loss) per common share: Basic $ (0.05 ) $ 0.05 $ 0.27 $ 0.32 Diluted $ (0.05 ) $ 0.05 $ 0.27 $ 0.32 Dividends declared per common share $ 0.04 $ 0.04 $ 0.08 $ 0.08 Weighted average common shares outstanding: Basic 106,560,000 106,560,000 106,514,396 106,514,396 Diluted 109,447,812 109,447,812 109,364,273 109,364,273 March 31, 2017 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,804,092 $ — $ 2,804,092 Equity securities, available-for-sale, at fair value 9,963 — 9,963 Fixed maturities, trading, at fair value 54,114 — 54,114 Equity securities, trading, at fair value 57,067 — 57,067 Other investments 598,642 (44,685 ) 553,957 2, 7 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 311,818 — 311,818 Total investments 3,835,696 (44,685 ) 3,791,011 Cash and cash equivalents 209,644 — 209,644 Restricted cash and cash equivalents 45,351 — 45,351 Accrued investment income 29,577 — 29,577 Premiums and other receivables, net 1,394,309 — 1,394,309 Deferred acquisition costs 242,784 — 242,784 Reinsurance recoverable 968,087 — 968,087 Prepaid reinsurance premiums 169,972 — 169,972 Premises and equipment, net 125,809 — 125,809 Intangible assets, net 438,902 — 438,902 Goodwill 173,528 3,074 176,602 5 Prepaid and other assets 123,819 3,914 127,733 7 Total assets $ 7,757,478 $ (37,697 ) $ 7,719,781 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,268,201 $ 11,286 $ 2,279,487 4 Unearned premiums and other revenue 1,897,906 — 1,897,906 Reinsurance payable 134,450 — 134,450 Accounts payable and accrued expenses 477,111 1,753 478,864 8 Debt 745,962 — 745,962 Other liabilities 274,265 (37,923 ) 236,342 2, 4, 7 Total liabilities $ 5,797,895 $ (24,884 ) $ 5,773,011 Stockholders’ equity: Common stock $ 1,065 $ — $ 1,065 Preferred stock 420,000 — 420,000 Additional paid-in capital 917,057 (1,753 ) 915,304 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (3,034 ) — (3,034 ) Unrealized gains on investments, net of tax 22,914 — 22,914 Total accumulated other comprehensive income 19,880 — 19,880 Retained earnings 574,962 (11,060 ) 563,902 2, 4, 5, 7 Total National General Holdings Corp. stockholders’ equity 1,932,964 (12,813 ) 1,920,151 Non-controlling interest 26,619 — 26,619 Total stockholders’ equity $ 1,959,583 $ (12,813 ) $ 1,946,770 Total liabilities and stockholders’ equity $ 7,757,478 $ (37,697 ) $ 7,719,781 Three Months Ended March 31, 2017 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference (Unaudited) Revenues: Net earned premium $ 920,171 $ (1,686 ) $ 918,485 3 Ceding commission income 19,994 — 19,994 Service and fee income 125,942 — 125,942 Net investment income 26,390 — 26,390 Net loss on investments 488 (1,900 ) (1,412 ) 6 Other income (expense) 9,801 — 9,801 Total revenues 1,102,786 (3,586 ) 1,099,200 Expenses: Loss and loss adjustment expense 616,325 2,492 618,817 4 Acquisition costs and other underwriting expenses 175,301 (581 ) 174,720 3 General and administrative expenses 255,185 — 255,185 Interest expense 11,545 — 11,545 Total expenses 1,058,356 1,911 1,060,267 Income before provision for income taxes and earnings of equity method investments 44,430 (5,497 ) 38,933 Provision for income taxes 13,518 (2,729 ) 10,789 2, 3, 4, 6 Income before earnings of equity method investments 30,912 (2,768 ) 28,144 Earnings of equity method investments (related parties) 4,954 (2,300 ) 2,654 2 Net income 35,866 (5,068 ) 30,798 Less: Net (income) loss attributable to non-controlling interest 6,125 — 6,125 Net income attributable to NGHC 41,991 (5,068 ) 36,923 Dividends on preferred stock (7,875 ) — (7,875 ) Net income attributable to NGHC common stockholders $ 34,116 $ (5,068 ) $ 29,048 Earnings per common share: Basic $ 0.32 $ 0.27 Diluted $ 0.31 $ 0.27 Dividends declared per common share $ 0.04 $ 0.04 Weighted average common shares outstanding: Basic 106,467,599 106,467,599 Diluted 109,166,681 109,166,681 September 30, 2016 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,676,115 $ — $ 2,676,115 Equity securities, available-for-sale, at fair value 83,596 — 83,596 Fixed maturities, trading, at fair value 35,429 — 35,429 Equity securities, trading, at fair value 22,286 — 22,286 Other investments 579,099 (14,600 ) 564,499 2 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 295,020 — 295,020 Short-term investments 3,596 — 3,596 Total investments 3,695,141 (14,600 ) 3,680,541 Cash and cash equivalents 202,686 — 202,686 Restricted cash and cash equivalents 13,688 — 13,688 Accrued investment income 27,925 — 27,925 Premiums and other receivables, net 840,460 — 840,460 Deferred acquisition costs 206,087 — 206,087 Reinsurance recoverable 1,001,006 — 1,001,006 Prepaid reinsurance premiums 154,574 — 154,574 Premises and equipment, net 83,732 — 83,732 Intangible assets, net 366,202 — 366,202 Goodwill 211,702 — 211,702 Prepaid and other assets 54,225 — 54,225 Total assets $ 6,857,428 $ (14,600 ) $ 6,842,828 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,086,934 $ 7,188 $ 2,094,122 4 Unearned premiums and other revenue 1,533,822 (74 ) 1,533,748 3 Reinsurance payable 107,036 — 107,036 Accounts payable and accrued expenses 317,171 1,102 318,273 3, 8 Debt 675,507 — 675,507 Other liabilities 189,188 (7,665 ) 181,523 2, 3, 4 Total liabilities $ 4,909,658 $ 551 $ 4,910,209 Stockholders’ equity: Common stock $ 1,061 $ — $ 1,061 Preferred stock 420,000 — 420,000 Additional paid-in capital 905,772 (919 ) 904,853 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (2,323 ) — (2,323 ) Unrealized gains on investments, net of tax 69,753 — 69,753 Total accumulated other comprehensive income 67,430 — 67,430 Retained earnings 518,418 (14,232 ) 504,186 2, 3, 4 Total National General Holdings Corp. stockholders’ equity 1,912,681 (15,151 ) 1,897,530 Non-controlling interest 35,089 — 35,089 Total stockholders’ equity $ 1,947,770 $ (15,151 ) $ 1,932,619 Total liabilities and stockholders’ equity $ 6,857,428 $ (14,600 ) $ 6,842,828 Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Unaudited) Revenues: Net earned premium $ 769,850 $ (74 ) $ 769,776 3 $ 2,137,710 $ (222 ) $ 2,137,488 3 Ceding commission income 14,597 — 14,597 24,406 — 24,406 Service and fee income 95,662 — 95,662 282,623 — 282,623 Net investment income 27,676 — 27,676 76,874 — 76,874 Net gain (loss) on investments: Other-than-temporary impairment loss (22,102 ) — (22,102 ) (22,102 ) — (22,102 ) Other net realized gain on investments 11,093 — 11,093 19,406 — 19,406 Total net gain (loss) on investments (11,009 ) — (11,009 ) (2,696 ) — (2,696 ) Total revenues 896,776 (74 ) 896,702 2,518,917 (222 ) 2,518,695 Expenses: Loss and loss adjustment expense 509,853 32,280 542,133 1, 4 1,391,261 88,344 1,479,605 1, 4 Acquisition costs and other underwriting expenses 140,740 (183 ) 140,557 3 362,513 (549 ) 361,964 3 General and administrative expenses 198,737 (32,201 ) 166,536 1 566,484 (88,107 ) 478,377 1 Interest expense 10,455 — 10,455 28,535 — 28,535 Total expenses 859,785 (104 ) 859,681 2,348,793 (312 ) 2,348,481 Income before provision for income taxes and earnings of equity method investments 36,991 30 37,021 170,124 90 170,214 Provision for income taxes 8,805 (830 ) 7,975 2, 3, 4 41,439 (2,560 ) 38,879 2, 3, 4 Income before earnings of equity method investments 28,186 860 29,046 128,685 2,650 131,335 Earnings of equity method investments (related parties) 2,953 (2,400 ) 553 2 16,991 (7,400 ) 9,591 2 Net income 31,139 (1,540 ) 29,599 145,676 (4,750 ) 140,926 Less: Net (income) attributable to non-controlling interest (3,009 ) — (3,009 ) (12,249 ) — (12,249 ) Net income attributable to NGHC 28,130 (1,540 ) 26,590 133,427 (4,750 ) 128,677 Dividends on preferred stock (8,208 ) — (8,208 ) (16,458 ) — (16,458 ) Net income attributable to NGHC common stockholders $ 19,922 $ (1,540 ) $ 18,382 $ 116,969 $ (4,750 ) $ 112,219 Earnings per common share: Basic $ 0.19 $ 0.17 $ 1.11 $ 1.06 Diluted $ 0.18 $ 0.17 $ 1.08 $ 1.04 Dividends declared per common share $ 0.04 $ 0.04 $ 0.10 $ 0.10 Weighted average common shares outstanding: Basic 106,002,337 106,002,337 105,801,817 105,801,817 Diluted 108,423,998 108,423,998 108,053,177 108,053,177 June 30, 2016 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,385,461 $ — $ 2,385,461 Equity securities, available-for-sale, at fair value 110,500 — 110,500 Other investments 482,771 (12,200 ) 470,571 2 Securities pledged 137,448 — 137,448 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 290,569 — 290,569 Total investments 3,406,749 (12,200 ) 3,394,549 Cash and cash equivalents 260,795 — 260,795 Restricted cash and cash equivalents 10,899 — 10,899 Accrued investment income 25,337 — 25,337 Premiums and other receivables, net 823,410 — 823,410 Deferred acquisition costs 174,660 — 174,6

Investments

Investments	12 Months Ended
	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Investments	Investments (a) Available-for-Sale Securities The cost or amortized cost, gross unrealized gains and losses, and fair value on available-for-sale securities were as follows: December 31, 2017 Cost or Gross Gross Fair Value Fixed maturities: U.S. Treasury $ 36,236 $ 987 $ (230 ) $ 36,993 Federal agencies 20,711 5 (27 ) 20,689 States and political subdivision bonds 418,557 4,431 (3,907 ) 419,081 Foreign government 55,575 2,736 (57 ) 58,254 Corporate bonds 1,053,777 14,809 (7,697 ) 1,060,889 Residential mortgage-backed securities 1,020,481 211 (15,953 ) 1,004,739 Commercial mortgage-backed securities 143,519 2,340 (1,816 ) 144,043 Asset-backed securities 421 — (7 ) 414 Structured securities 390,514 4,959 (686 ) 394,787 Total fixed maturities 3,139,791 30,478 (30,380 ) 3,139,889 Equity securities: Common stock 26,954 63 (211 ) 26,806 Preferred stock 2,119 133 (30 ) 2,222 Total equity securities 29,073 196 (241 ) 29,028 Total $ 3,168,864 $ 30,674 $ (30,621 ) $ 3,168,917 NGHC $ 2,864,366 $ 27,313 $ (27,696 ) $ 2,863,983 Reciprocal Exchanges 304,498 3,361 (2,925 ) 304,934 Total $ 3,168,864 $ 30,674 $ (30,621 ) $ 3,168,917 December 31, 2016 Cost or Gross Gross Fair Value Fixed maturities: U.S. Treasury $ 45,405 $ 937 $ (494 ) $ 45,848 Federal agencies 739 — (26 ) 713 States and political subdivision bonds 460,089 3,625 (11,403 ) 452,311 Foreign government 60,025 — (3,226 ) 56,799 Corporate bonds 1,580,918 43,322 (13,338 ) 1,610,902 Residential mortgage-backed securities 450,997 4,305 (5,982 ) 449,320 Commercial mortgage-backed securities 107,546 1,521 (1,724 ) 107,343 Structured securities 334,343 4,656 (436 ) 338,563 Total fixed maturities 3,040,062 58,366 (36,629 ) 3,061,799 Equity securities: Common stock 5,376 5,150 (308 ) 10,218 Preferred stock 1,580 17 (35 ) 1,562 Total equity securities 6,956 5,167 (343 ) 11,780 Total $ 3,047,018 $ 63,533 $ (36,972 ) $ 3,073,579 NGHC $ 2,746,001 $ 56,280 $ (35,047 ) $ 2,767,234 Reciprocal Exchanges 301,017 7,253 (1,925 ) 306,345 Total $ 3,047,018 $ 63,533 $ (36,972 ) $ 3,073,579 As of December 31, 2017 and 2016 , the Company had no other-than-temporary impairments (“OTTI”) in AOCI related to available-for-sale fixed maturities. The amortized cost and fair value of available-for-sale fixed maturities held as of December 31, 2017 , by contractual maturity, are shown in the table below. Actual maturities may differ from contractual maturities because some borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. NGHC Reciprocal Exchanges Total December 31, 2017 Amortized Fair Amortized Fair Amortized Fair Due in one year or less $ 16,823 $ 16,796 $ 4,470 $ 4,449 $ 21,293 $ 21,245 Due after one year through five years 532,079 534,572 146,398 145,394 678,477 679,966 Due after five years through ten years 825,040 831,272 76,077 77,408 901,117 908,680 Due after ten years 352,722 357,848 21,761 22,954 374,483 380,802 Mortgage-backed securities 1,108,629 1,094,467 55,792 54,729 1,164,421 1,149,196 Total $ 2,835,293 $ 2,834,955 $ 304,498 $ 304,934 $ 3,139,791 $ 3,139,889 (b) Gross Unrealized Losses The tables below summarize the gross unrealized losses on fixed maturities and equity securities classified as available for sale, by length of time the security has continuously been in an unrealized loss position. Less Than 12 Months 12 Months or More Total December 31, 2017 Fair Unrealized No. of Fair Unrealized No. of Fair Unrealized Fixed maturities: U.S. Treasury $ 21,567 $ (131 ) 62 $ 10,555 $ (99 ) 20 $ 32,122 $ (230 ) Federal agencies 10,069 (11 ) 6 615 (16 ) 4 10,684 (27 ) States and political subdivision bonds 145,396 (1,851 ) 215 86,894 (2,056 ) 125 232,290 (3,907 ) Foreign government — — — 2,443 (57 ) 2 2,443 (57 ) Corporate bonds 402,236 (4,564 ) 341 110,207 (3,133 ) 93 512,443 (7,697 ) Residential mortgage-backed securities 886,032 (13,476 ) 72 89,412 (2,477 ) 9 975,444 (15,953 ) Commercial mortgage-backed securities 50,537 (727 ) 14 27,072 (1,089 ) 27 77,609 (1,816 ) Asset-backed securities — — — 414 (7 ) 2 414 (7 ) Structured securities 73,561 (631 ) 18 3,727 (55 ) 4 77,288 (686 ) Total fixed maturities 1,589,398 (21,391 ) 728 331,339 (8,989 ) 286 1,920,737 (30,380 ) Equity securities: Common stock 26,499 (211 ) 14 — — — 26,499 (211 ) Preferred stock — — — 261 (30 ) 8 261 (30 ) Total equity securities 26,499 (211 ) 14 261 (30 ) 8 26,760 (241 ) Total $ 1,615,897 $ (21,602 ) 742 $ 331,600 $ (9,019 ) 294 $ 1,947,497 $ (30,621 ) NGHC $ 1,434,580 $ (19,465 ) 637 $ 300,993 $ (8,231 ) 276 $ 1,735,573 $ (27,696 ) Reciprocal Exchanges 181,317 (2,137 ) 105 30,607 (788 ) 18 211,924 (2,925 ) Total $ 1,615,897 $ (21,602 ) 742 $ 331,600 $ (9,019 ) 294 $ 1,947,497 $ (30,621 ) Less Than 12 Months 12 Months or More Total December 31, 2016 Fair Unrealized No. of Fair Unrealized No. of Fair Unrealized Fixed maturities: U.S. Treasury $ 37,436 $ (494 ) 24 $ — $ — — $ 37,436 $ (494 ) Federal agencies 419 (26 ) 3 — — — 419 (26 ) States and political subdivision bonds 318,946 (11,236 ) 387 2,956 (167 ) 6 321,902 (11,403 ) Foreign government 48,156 (3,226 ) 6 — — — 48,156 (3,226 ) Corporate bonds 495,443 (12,376 ) 292 33,112 (962 ) 21 528,555 (13,338 ) Residential mortgage-backed securities 262,269 (5,894 ) 212 2,141 (88 ) 4 264,410 (5,982 ) Commercial mortgage-backed securities 51,120 (1,002 ) 27 4,890 (722 ) 3 56,010 (1,724 ) Structured securities 54,361 (243 ) 43 17,908 (193 ) 10 72,269 (436 ) Total fixed maturities 1,268,150 (34,497 ) 994 61,007 (2,132 ) 44 1,329,157 (36,629 ) Equity securities: Common stock 3,198 (308 ) 5 — — — 3,198 (308 ) Preferred stock 1,298 (35 ) 2 — — — 1,298 (35 ) Total equity securities 4,496 (343 ) 7 — — — 4,496 (343 ) Total $ 1,272,646 $ (34,840 ) 1,001 $ 61,007 $ (2,132 ) 44 $ 1,333,653 $ (36,972 ) NGHC $ 1,190,788 $ (33,382 ) 963 $ 51,813 $ (1,665 ) 28 $ 1,242,601 $ (35,047 ) Reciprocal Exchanges 81,858 (1,458 ) 38 9,194 (467 ) 16 91,052 (1,925 ) Total $ 1,272,646 $ (34,840 ) 1,001 $ 61,007 $ (2,132 ) 44 $ 1,333,653 $ (36,972 ) There were 1,036 and 1,045 securities at December 31, 2017 and 2016 , respectively, that account for the gross unrealized loss, none of which are deemed by the Company to be other-than-temporary impairments. Significant factors influencing the Company’s determination that none of these securities were OTTI included the length of time and/or magnitude of unrealized losses in relation to cost, the nature of the investment, the current financial condition of the issuer and its future prospects, the ability to recover to cost in the near term, and management’s intent not to sell these securities and it being more likely than not that the Company will not be required to sell these investments before anticipated recovery of fair value to the Company’s cost basis. As of December 31, 2017 and 2016 , of the $9,019 and $2,132 , respectively, of unrealized losses related to securities in unrealized loss positions for a period of twelve or more consecutive months, none of those unrealized losses were related to securities in unrealized loss positions greater than or equal to 25% of its amortized cost or cost. The Company reviewed its investments at December 31, 2017 and determined that no additional OTTI existed in the gross unrealized holding losses other than certain fixed maturities and equity securities, that were in a loss position, for which the Company had the intention to sell before it can recover its cost basis. The impairments for these securities are equal to the difference between its amortized cost or cost and its fair value, and were as follows: Year Ended December 31, 2017 2016 2015 Fixed maturities - Corporate bonds $ — $ 7,238 $ 12,027 Equity securities - Common stock 25 14,864 3,220 Total OTTI loss recognized in earnings $ 25 $ 22,102 $ 15,247 NGHC $ 25 $ 22,102 $ 15,247 Reciprocal Exchanges — — — Total OTTI loss recognized in earnings $ 25 $ 22,102 $ 15,247 The Company regularly monitors its investments that have fair values less than cost or amortized cost for signs of other-than-temporary impairment, an assessment that requires management judgment regarding the known evidence. Such judgments could change in the future as more information becomes known, which could negatively impact the amounts reported. Among the factors that management considers for fixed maturity securities are the financial condition of the issuer including receipt of scheduled principal and interest cash flows, and intent to sell, including if it is more likely than not that the Company will be required to sell the investments before recovery. When a fixed maturity has been determined to have an other-than-temporary impairment and the Company does not have the intention to sell, the impairment charge is separated into an amount representing the credit loss, which is recognized in earnings as a realized loss, and the amount related to non-credit factors, which is recognized in AOCI. Future increases or decreases in fair value, if not other-than-temporary, are included in AOCI. For the years ended December 31, 2017 , 2016 and 2015 , the Company did not recognize any impairment charges due to non-credit factors. The Company considers different factors to determine the amount of projected future cash flows and discounting methods for corporate bonds and residential and commercial mortgage-backed or structured securities. For corporate bond securities, the split between the credit and non-credit losses is driven principally by assumptions regarding the amount and timing of projected future cash flows. The net present value is calculated by discounting the Company’s best estimate of projected future cash flows at the effective interest rate implicit in the security at the date of acquisition. For residential and commercial mortgage-backed and structured securities, cash flow estimates, including prepayment assumptions, are based on data from widely accepted third-party data sources or internal estimates. In addition to prepayment assumptions, cash flow estimates vary based on assumptions regarding the underlying collateral including default rates, recoveries and changes in value. The net present value is calculated by discounting the Company’s best estimate of projected future cash flows at the effective interest rate implicit in the fixed maturity security prior to impairment at the balance sheet date. The discounted cash flows become the new amortized cost basis of the fixed maturity security. Among the factors that management considers for equity securities and other invested assets are the length of time and/or the significance of decline below cost, the Company’s ability and intent to hold these securities through their recovery periods, the current financial condition of the issuer and its future business prospects, and the ability of the market value to recover to cost in the near term. When an equity security or other invested asset has been determined to have a decline in fair value that is other-than-temporary, the cost basis of the security is adjusted to fair value. This results in a charge to earnings as a realized loss, which is not reversed for subsequent recoveries in fair value. Future increases or decreases in fair value, if not other-than-temporary, are included in AOCI. (c) Trading Securities The fair values on trading securities were as follows: December 31, 2017 Percentage of Fixed Maturities and Equity Securities December 31, 2016 Percentage of Fixed Maturities and Equity Securities Fixed maturities - Corporate bonds $ 9 — % $ 38,677 44.7 % Equity securities - Common stock 21,313 100.0 % 47,931 55.3 % Total $ 21,322 100.0 % $ 86,608 100.0 % NGHC $ 21,322 100.0 % $ 86,608 100.0 % Reciprocal Exchanges — — % — — % Total $ 21,322 100.0 % $ 86,608 100.0 % The portion of trading gains and losses for the year related to trading securities still held were as follows: December 31, 2017 2016 Net gains (losses) recognized during the year on trading securities $ (20,096 ) $ 16,096 Less: Net gains (losses) recognized during the year on trading securities sold during the year (11,851 ) 4,221 Net gains (losses) recognized during the reporting period on trading securities still held at the reporting date $ (8,245 ) $ 11,875 (d) Investment Income The components of net investment income consisted of the following: Year Ended December 31, 2017 2016 2015 Interest income Cash and short-term investments $ 1,506 $ 418 $ 543 Fixed maturities 106,002 96,755 69,310 Equity securities 345 1,901 277 Investment income 107,853 99,074 70,130 Repurchase agreements interest expense — (485 ) (213 ) Other income 11,084 12,895 8,952 Investment expenses (8,192 ) (11,898 ) (3,529 ) Net Investment Income $ 110,745 $ 99,586 $ 75,340 NGHC $ 101,420 $ 90,870 $ 66,429 Reciprocal Exchanges 9,325 8,716 8,911 Net Investment Income $ 110,745 $ 99,586 $ 75,340 (e) Net Realized Gains (Losses) Purchases and sales of investments are recorded on a trade date basis. Realized gains and losses are determined based on the specific identification method. The tables below indicate impairment write-downs on investments, realized gains and losses on available for sale securities and all gains and losses on trading securities. Year Ended December 31, 2017 2016 2015 Gross Gains Gross Losses Net Gains (Losses) Gross Gains Gross Losses Net Gains (Losses) Gross Gains Gross Losses Net Gains (Losses) Fixed maturities, available-for-sale $ 58,405 $ (3,754 ) $ 54,651 $ 34,577 $ (10,090 ) $ 24,487 $ 8,245 $ (1,702 ) $ 6,543 Equity securities, available-for-sale 8,898 (251 ) 8,647 6,410 (19,137 ) (12,727 ) 5 (1,608 ) (1,603 ) Fixed maturities, trading 4,398 (6,285 ) (1,887 ) 12,571 (713 ) 11,858 — — — Equity securities, trading 3,100 (21,309 ) (18,209 ) 11,587 (7,349 ) 4,238 — — — OTTI — (25 ) (25 ) — (22,102 ) (22,102 ) — (15,247 ) (15,247 ) Foreign exchange and other investments, net 3,814 (228 ) 3,586 2,150 — 2,150 — (788 ) (788 ) Net realized gain (loss) on investments $ 78,615 $ (31,852 ) $ 46,763 $ 67,295 $ (59,391 ) $ 7,904 $ 8,250 $ (19,345 ) $ (11,095 ) NGHC $ 71,834 $ (31,194 ) $ 40,640 $ 66,765 $ (59,376 ) $ 7,389 $ 7,005 $ (18,446 ) $ (11,441 ) Reciprocal Exchanges 6,781 (658 ) 6,123 530 (15 ) 515 1,245 (899 ) 346 Net realized gain (loss) on investments $ 78,615 $ (31,852 ) $ 46,763 $ 67,295 $ (59,391 ) $ 7,904 $ 8,250 $ (19,345 ) $ (11,095 ) (f) Credit Quality of Investments The tables below summarize the credit quality of the Company’s fixed maturities and preferred securities, as rated by Standard & Poor’s. NGHC Reciprocal Exchanges December 31, 2017 Cost or Fair Value Percentage of Cost or Fair Value Percentage of U.S. Treasury $ 30,244 $ 31,026 1.1 % $ 5,992 $ 5,967 2.0 % AAA 255,132 259,506 9.1 % 29,540 28,961 9.5 % AA, AA+, AA- 1,399,287 1,382,191 48.7 % 133,250 133,316 43.7 % A, A+, A- 531,185 534,298 18.8 % 135,682 136,657 44.8 % BBB, BBB+, BBB- 574,456 581,406 20.5 % — — — % BB+ and lower 47,542 48,759 1.8 % 34 33 — % Total $ 2,837,846 $ 2,837,186 100.0 % $ 304,498 $ 304,934 100.0 % NGHC Reciprocal Exchanges December 31, 2016 Cost or Fair Value Percentage of Cost or Fair Value Percentage of U.S. Treasury $ 39,471 $ 39,918 1.4 % $ 5,934 $ 5,930 1.9 % AAA 251,549 246,040 8.8 % 7,526 7,436 2.4 % AA, AA+, AA- 820,762 815,294 29.2 % 33,096 33,728 11.0 % A, A+, A- 740,280 747,765 26.7 % 87,734 88,761 29.0 % BBB, BBB+, BBB- 693,039 705,319 25.2 % 148,968 151,644 49.5 % BB+ and lower 228,222 241,357 8.7 % 17,759 18,846 6.2 % Total $ 2,773,323 $ 2,795,693 100.0 % $ 301,017 $ 306,345 100.0 % The tables below summarize the investment quality of the Company’s corporate bond holdings and industry concentrations. December 31, 2017 AAA AA+, A+,A,A- BBB+, BB+ or Fair % of Corporate Bonds: Financial Institutions 2.9 % 7.8 % 31.7 % 11.9 % — % $ 575,746 54.3 % Industrials 0.7 % 3.0 % 16.9 % 21.8 % 0.5 % 454,764 42.9 % Utilities/Other — % — % 1.3 % 1.5 % — % 30,388 2.8 % Total 3.6 % 10.8 % 49.9 % 35.2 % 0.5 % $ 1,060,898 100.0 % NGHC 2.9 % 3.4 % 37.1 % 35.2 % 0.5 % $ 839,615 79.1 % Reciprocal Exchanges 0.7 % 7.4 % 12.8 % — % — % 221,283 20.9 % Total 3.6 % 10.8 % 49.9 % 35.2 % 0.5 % $ 1,060,898 100.0 % December 31, 2016 AAA AA+, A+,A,A- BBB+, BB+ or Fair % of Corporate Bonds: Financial Institutions 0.1 % 1.7 % 21.7 % 11.8 % 3.0 % $ 631,595 38.3 % Industrials — % 3.4 % 17.7 % 27.6 % 6.3 % 906,950 55.0 % Utilities/Other 0.8 % 0.2 % 1.3 % 3.6 % 0.8 % 111,034 6.7 % Total 0.9 % 5.3 % 40.7 % 43.0 % 10.1 % $ 1,649,579 100.0 % NGHC 0.9 % 4.8 % 35.6 % 34.4 % 9.2 % $ 1,400,239 84.9 % Reciprocal Exchanges — % 0.5 % 5.1 % 8.6 % 0.9 % 249,340 15.1 % Total 0.9 % 5.3 % 40.7 % 43.0 % 10.1 % $ 1,649,579 100.0 % (g) Cash and Cash Equivalents, Restricted Cash and Restricted Investments The Company, in order to conduct business in certain states, is required to maintain letters of credit or assets on deposit to support state mandated regulatory requirements and certain third-party agreements. The Company also utilizes trust accounts to collateralize business with its reinsurance counterparties. These assets held are primarily in the form of cash or certain high grade securities. The Company’s cash, cash equivalents, and restricted cash are as follows: December 31, 2017 2016 Cash and cash equivalents $ 292,282 $ 220,299 Restricted cash and cash equivalents 65,202 65,601 Cash, cash equivalents and restricted cash $ 357,484 $ 285,900 The fair values of the Company’s restricted investments are as follows: December 31, 2017 2016 State deposits, at fair value $ 76,996 $ 73,731 Restricted investments to trusts, at fair value 110,314 366,306 Total $ 187,310 $ 440,037 (h) Other Investments The table below summarizes the composition of other investments: December 31, 2017 2016 Equity method investments (Related parties - $221,375 and $248,688) $ 256,321 $ 287,747 Note receivable - related party. See Note 16. “Related Party Transactions” 126,173 125,000 Short-term investments (Exchanges - $22,279 and $0) 38,266 15,674 Long-term Certificates of Deposit (CDs), at cost 20,339 21,178 Investments, at fair value 10,782 9,427 Investments, at cost or amortized cost 7,668 11,851 Total $ 459,549 $ 470,877 Equity method investments represents limited liability companies and limited partnership investments in real estate. Short-term investments consist of money market funds rated by Standard & Poor’s as AAA. Investments at fair value represent the Company’s right to receive the excess servicing spread related to servicing rights, for which the Company has elected the fair value option with changes in fair value recorded in earnings. Investments at cost or amortized cost represent limited partnerships, loans and trusts. The Company believes its exposure to risk associated with these investments is generally limited to the investment carrying amounts. The Company’s cost-method investments are assessed for impairment quarterly. No impairment losses were recorded during the years ended December 31, 2017 and 2016 . Equity Method Investments - Related Parties The significant shareholder of the Company has an ownership interest in AmTrust Financial Services, Inc. (“AmTrust”) and ACP Re Ltd. (“ACP Re”). LSC Entities The Company has a 50% ownership interest in two entities (collectively, the “LSC Entities”) formed for the purpose of acquiring life settlement contracts, with AmTrust owning the remaining 50% . The LSC Entities used the contributed capital to pay premiums and purchase policies. A life settlement contract is a contract between the owner of a life insurance policy and a third party who obtains the ownership and beneficiary rights of the underlying life insurance policy. The LSC Entities account for these life settlement contracts using the fair value method. The Company determined the LSC Entities to be VIEs, for which the Company is not a primary beneficiary. In determining whether it is the primary beneficiary of a VIE, the Company considered qualitative and quantitative factors, including, but not limited to, activities that most significantly impact the VIE’s economic performance and which party controls such activities. The Company does not have the ability to direct the activities of the LSC Entities that most significantly impact its economic performance. The Company’s maximum exposure to a loss as a result of its involvement with the unconsolidated VIE is limited to its recorded investment plus additional capital commitments. The Company uses the equity method of accounting to account for its investments in the LSC Entities. The following table presents the Company’s fifty percent investment activity in the LSC Entities: Year Ended December 31, 2017 2016 2015 Balance at beginning of year $ 185,992 $ 153,661 $ 146,089 Contributions 21,040 11,500 565 Distributions (45,127 ) — (1,923 ) Equity in earnings (losses) (1,222 ) 20,831 8,930 Change in equity method investments (25,309 ) 32,331 7,572 Balance at end of year $ 160,683 $ 185,992 $ 153,661 In the third quarter of 2017 , the LSC Entities sold 114 life settlement contracts to an unaffiliated third party for consideration of $100,000 , payable $90,000 on the closing date and $5,000 on the next two anniversaries of the close date. On December 28, 2017 , the LSC Entities contributed 136 life settlement contracts to a limited partnership managed and operated by an unrelated third party. The consideration for the transaction included $217,831 cash (including an advance of $39,724 on future payments from the limited partnership) and the right to receive certain contingent earn-out payments. As of December 31, 2017 , the LSC Entities have a 30% non-controlling equity interest in the limited partnership and the carrying value of their investment in the limited partnership was $68,085 . As of December 31, 2017 , the LSC Entities directly held six life settlement contracts. During the year ended December 31, 2017 , the Company received distributions from the LSC Entities of $45,127 . In January 2018, the Company received a distribution of $105,035 from the LSC Entities. Limited Liability Companies and Limited Partnerships The following entities are considered by the Company to be VIEs, for which the Company is not the primary beneficiary. The Company accounts for these entities using the equity method of accounting. The Company believes its exposure to risk associated with these investments is generally limited to the investment carrying amounts. 800 Superior, LLC The Company owns 800 Superior, LLC, a limited liability company that owns an office building in Cleveland, Ohio, with AmTrust. AmTrust has been appointed managing member of 800 Superior, LLC. The Company and AmTrust each have a 50% ownership interest in 800 Superior, LLC. Additionally, the Company entered into an office lease with 800 Superior, LLC. The Company paid 800 Superior, LLC $2,812 , $2,733 and $2,655 in rent for the years ended December 31, 2017 , 2016 and 2015 , respectively. The Company’s equity interest in 800 Superior, LLC as of December 31, 2017 and 2016 was $1,405 and $1,479 , respectively. For the years ended December 31, 2017 , 2016 and 2015 , the Company recorded equity in earnings (losses) from 800 Superior, LLC of $(74) , $(241) , and $(420) , respectively. East Ninth & Superior, LLC The Company owns East Ninth & Superior, LLC and 800 Superior NMTC Investment Fund II, LLC with AmTrust (collectively “East Ninth & Superior”). The Company and AmTrust each have a 50% ownership interest in East Ninth and Superior, LLC and a 24.5% ownership interest in 800 Superior NMTC Investment Fund II, LLC. The Company’s equity interest in East Ninth & Superior as of December 31, 2017 and 2016 was $4,251 and $4,189 , respectively. For the years ended December 31, 2017 , 2016 and 2015 , the Company recorded equity in earnings (losses) from East Ninth & Superior of $62 , $50 , and $60 , respectively. North Dearborn Building Company, L.P. The Company invested in North Dearborn Building Company, L.P. (“North Dearborn”), a limited partnership that owns an office building in Chicago, Illinois. AmTrust is also a limited partner in North Dearborn, and the general partner is NA Advisors GP LLC (“NA Advisors”), a related party, owned by Karfunkel family members which is managed by an unrelated third party. The Company and AmTrust each received a 45% limited partnership interest in North Dearborn for their respective $9,714 investments, while NA Advisors invested approximately $2,200 and holds a 10% general partnership interest and a 10% profit interest, which NA Advisors pays to the unrelated third-party manager. North Dearborn appointed NA Advisors as the general manager to oversee the day-to-day operations of the office building. The Company’s equity interest in North Dearborn as of December 31, 2017 and 2016 was $7,582 and $8,394 , respectively. For the years ended December 31, 2017 , 2016 and 2015 , the Company recorded equity in earnings (losses) from North Dearborn of $(812) , $(1,168) and $(1,345) respectively. The Company made contributions or received (distributions) of $0 , $1,800 and $(607) for the years ended December 31, 2017 , 2016 and 2015 , respectively. 4455 LBJ Freeway, LLC The Company formed 4455 LBJ Freeway, LLC, a limited liability company that owns an office building in Dallas, Texas, with AmTrust. AmTrust has been appointed managing member of 4455 LBJ Freeway, LLC. The Company and AmTrust each have a 50% ownership interest in 4455 LBJ Freeway, LLC. Additionally, the Company entered into a lease agreement with 4455 LBJ Freeway, LLC. The Company paid 4455 LBJ Freeway, LLC $2,303 and $1,385 in rent for the years ended December 31, 2017 and 2016 , respectively. The Company’s equity interest in 4455 LBJ Freeway, LLC as of December 31, 2017 and 2016 was $740 and $900 , respectively. For the years ended December 31, 2017 , 2016 and 2015 , the Company recorded equity in earnings (losses) from 4455 LBJ Freeway, LLC of $(160) , $499 and $28 , respectively, and received (returns of capital) or made contributions of $0 , $(10,158) and $10,531 , respectively. Illinois Center Building, L.P. The Company invested in Illinois Center Building, L.P. (“Illinois Center”), a limited partnership that owns an office building in Chicago, Illinois. AmTrust and ACP Re are also limited partners in Illinois Center and the general partner is NA Advisors. The Company and AmTrust each received a 37.5% limited partnership interest in Illinois Center for their respective $53,715 investments, while ACP Re invested $21,486 for its 15.0% limited partnership interest. NA Advisors invested $14,324 and holds a 10.0% general partnership interest and a 10.0% profit interest, which NA Advisors pays to the unrelated third-party manager. Illinois Center appointed NA Advisors as the general manager to oversee the day-to-day operations of the office building. The Company’s equity interest in Illinois Center as of December 31, 2017 and 2016 was $46,715 and $47,735 , respectively. For the years ended December 31, 2017 , 2016 and 2015 , the Company recorded equity in earnings (losses) from Illinois Center of $(6,645) , $(4,047) and $(3,808) , respectively. The Company made contributions of $5,625 and $3,750 , and received distributions of $0 and $(1,875) for the years ended December 31, 2017 and 2016 , respectively.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company carries certain financial instruments at fair value. Assets and liabilities recorded at fair value in the Consolidated Balance Sheets are measured and classified in accordance with a fair value hierarchy consisting of three “levels” based on the observability of valuation inputs: Level 1 - Inputs are quoted prices in active markets for identical assets or liabilities as of the measurement date. Additionally, the entity must have the ability to access the active market and the quoted prices cannot be adjusted by the entity. Level 2 - Inputs are other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices in active markets for similar assets or liabilities; quoted prices in inactive markets for identical or similar assets or liabilities; or inputs that are observable or can be corroborated by observable market data by correlation or other means for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs are supported by little or no market activity. The unobservable inputs represent management’s best assumptions of how market participants would price the assets or liabilities. Generally, Level 3 assets and liabilities are valued using pricing models, discounted cash flow methodologies, or similar techniques that require significant judgment or estimation. The following describes the valuation techniques used by the Company to determine the fair value measurements on a recurring basis of financial instruments held as of December 31, 2017 and 2016 . The Company utilizes a pricing service (“pricing service”) to estimate fair value measurements for all its fixed maturities and equity securities. Level 1 measurements: • U.S. Treasury and federal agencies. The fair values of U.S. government securities are based on quoted market prices in active markets. The Company believes the market for U.S. government securities is an actively traded market given the high level of daily trading volume. • Common stock. The pricing service utilizes market quotations for equity securities that have quoted market prices in active markets and their respective quoted prices are provided at fair value. Level 2 measurements: • States and political subdivision bonds, and foreign government. The primary inputs to the valuation include quoted prices for identical or similar assets in markets that are not active. • Corporate bonds. Comprised of bonds issued by corporations, public and privately placed. The fair values of short-term corporate bonds are priced using the spread above the London Interbank Offering Rate (“LIBOR”) yield curve, and the fair value of long-term corporate bonds are priced using the spread above the risk-free yield curve. The spreads are sourced from broker dealers, trade prices and the new issue market. Where pricing is unavailable from pricing services, the Company obtains non-binding quotes from broker-dealers. The primary inputs to the valuation include quoted prices for identical or similar assets in markets that are not active. • Residential and commercial mortgage-backed securities, asset-backed securities and structured securities. The primary inputs to the valuation include quoted prices for identical or similar assets in markets that are not active, contractual cash flows, benchmark yields, prepayment speeds, collateral performance and credit spreads. • Preferred stock. The pricing service also provides fair value estimates for certain equity securities whose fair value is based on observable market information rather than market quotes. Level 3 measurements: • States and political subdivision bonds. The Company holds certain municipal bonds that finance economic development, infrastructure and environmental projects which do not have an active market. These bonds are valued based on non-binding broker quotes where the inputs have not been corroborated to be market observable. • Foreign government. The Company holds certain foreign government bonds that are valued based on non-binding broker quotes where the inputs have not been corroborated to be market observable. • Corporate bonds. The Company holds certain structured notes and term loans that do not have an active market. These bonds are valued based on non-binding broker quotes where the inputs have not been corroborated to be market observable. • Residential and commercial mortgage-backed securities, and structured securities. The Company holds certain mortgage and structured securities valued based on non-binding broker quotes received from brokers who are familiar with the investments and where the inputs have not been corroborated to be market observable. • Common stock and preferred stock. From time to time, the Company also holds certain equity securities that are issued by privately-held entities or direct equity investments that do not have an active market. The Company estimates the fair value of these securities primarily based on inputs such as third-party broker quotes, issuers’ book value, market multiples, and other inputs. These bonds are valued based on non-binding broker quotes where the inputs have not been corroborated to be market observable. • Other investments, at fair value. Comprised of the Company’s short-term investments and the Company’s right to receive the Excess Servicing Spread (“ESS”) related to servicing rights. The Company uses a discounted cash flow approach to estimate their fair value. The key inputs used in the estimation of ESS include prepayment speed and discount rate. Changes in the fair value of the ESS are recorded in earnings. Assets measured at fair value on a recurring basis are as follows: December 31, 2017 Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Assets Available-for-sale securities: Fixed maturities: U.S. Treasury $ 36,993 $ — $ — $ 36,993 Federal agencies 20,689 — — 20,689 States and political subdivision bonds — 415,000 4,081 419,081 Foreign government — 58,254 — 58,254 Corporate bonds — 1,036,344 24,545 1,060,889 Residential mortgage-backed securities — 1,004,739 — 1,004,739 Commercial mortgage-backed securities — 144,043 — 144,043 Asset-backed securities — 414 — 414 Structured securities — 394,787 — 394,787 Total fixed maturities 57,682 3,053,581 28,626 3,139,889 Equity securities: Common stock 26,806 — — 26,806 Preferred stock — 1,952 270 2,222 Total equity securities 26,806 1,952 270 29,028 Total available-for-sale securities 84,488 3,055,533 28,896 3,168,917 Trading securities: Fixed maturities - Corporate bonds — 9 — 9 Equity securities - Common stock 16,261 — 5,052 21,313 Total trading securities 16,261 9 5,052 21,322 Other investments 38,266 — 10,782 49,048 Total assets $ 139,015 $ 3,055,542 $ 44,730 $ 3,239,287 NGHC $ 110,769 $ 2,756,575 $ 44,730 $ 2,912,074 Reciprocal Exchanges 28,246 298,967 — 327,213 Total assets $ 139,015 $ 3,055,542 $ 44,730 $ 3,239,287 December 31, 2016 Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Assets Available-for-sale securities: Fixed maturities: U.S. Treasury $ 45,848 $ — $ — $ 45,848 Federal agencies 713 — — 713 States and political subdivision bonds — 447,579 4,732 452,311 Foreign government — 54,889 1,910 56,799 Corporate bonds — 1,577,290 33,612 1,610,902 Residential mortgage-backed securities — 441,897 7,423 449,320 Commercial mortgage-backed securities — 102,494 4,849 107,343 Structured securities — 329,508 9,055 338,563 Total fixed maturities 46,561 2,953,657 61,581 3,061,799 Equity securities: Common stock 3,921 — 6,297 10,218 Preferred stock — 1,562 — 1,562 Total equity securities 3,921 1,562 6,297 11,780 Total available-for-sale securities 50,482 2,955,219 67,878 3,073,579 Trading securities: Fixed maturities - Corporate bonds — 36,245 2,432 38,677 Equity securities - Common stock 47,931 — — 47,931 Total trading securities 47,931 36,245 2,432 86,608 Other investments 15,674 — 9,427 25,101 Total assets $ 114,087 $ 2,991,464 $ 79,737 $ 3,185,288 NGHC $ 108,157 $ 2,691,049 $ 79,737 $ 2,878,943 Reciprocal Exchanges 5,930 300,415 — 306,345 Total assets $ 114,087 $ 2,991,464 $ 79,737 $ 3,185,288 The following tables provide a summary of changes in fair value of the Company’s Level 3 financial assets: Balance as of January 1, 2017 Net income/loss Other comprehensive Purchases Sales Net transfers Balance as of December 31, 2017 States and political subdivision bonds $ 4,732 $ — $ (649 ) $ — $ — $ (2 ) $ 4,081 Foreign government 1,910 — — — — (1,910 ) — Corporate bonds 36,044 — 13 — (9,725 ) (1,787 ) 24,545 Residential mortgage-backed securities 7,423 — — — (1 ) (7,422 ) — Commercial mortgage-backed securities 4,849 — — — — (4,849 ) — Structured securities 9,055 — — — (2,001 ) (7,054 ) — Common stock 6,297 — 2,632 4,119 (7,997 ) 1 5,052 Preferred stock — — (5 ) — — 275 270 Other investments 9,427 84 — 3,986 (2,715 ) — 10,782 Total assets $ 79,737 $ 84 $ 1,991 $ 8,105 $ (22,439 ) $ (22,748 ) $ 44,730 Balance as of January 1, 2016 Net income/loss Other comprehensive Purchases Sales Net transfers Balance as of December 31, 2016 States and political subdivision bonds $ — $ — $ — $ 4,732 $ — $ — $ 4,732 Foreign government — — — — — 1,910 1,910 Corporate bonds — — — 33,612 — 2,432 36,044 Residential mortgage-backed securities — — — 7,423 — — 7,423 Commercial mortgage-backed securities — — — — — 4,849 4,849 Structured securities — — — 6,304 — 2,751 9,055 Common stock — — — — — 6,297 6,297 Other investments — — — 9,427 — — 9,427 Total assets $ — $ — $ — $ 61,498 $ — $ 18,239 $ 79,737 During the year ended December 31, 2017 , there were no transfers between Level 1 and Level 2 or vice versa. During the year ended December 31, 2017 , the Company transferred $23,024 out of Level 3 into Level 2, due to changes in broker quotes where the inputs include quoted prices for identical or similar assets in markets that are active or not active resulting in the securities being classified as Level 2; and $276 out of Level 2 into Level 3, due to changes in broker quotes where the inputs had not been corroborated to be market observable resulting in the securities being classified as Level 3. During the year ended December 31, 2016 , there were no transfers between Level 1 and Level 2 or vice versa. During the year ended December 31, 2016, the Company transferred $18,239 out of Level 2 into Level 3 due to changes in broker quotes where the inputs had not been corroborated to be market observable resulting in the securities being classified as Level 3. The Company’s policy is to recognize transfers between levels as of the end of each reporting period, consistent with the date of determination of fair value. At December 31, 2017 and 2016 , the carrying values of the Company’s short-term investments, cash and cash equivalents, premiums and other receivables, and accounts payable approximate its fair value given their short-term nature and are classified as Level 1. Other than Goodwill, the Company does not measure any assets or liabilities at fair value on a nonrecurring basis at December 31, 2017 and 2016 . Goodwill is classified as Level 3 in the fair value hierarchy. See Note 10 , “ Goodwill and Intangible Assets, Net ” for additional information on how the Company tested goodwill for impairment. Fair value information about financial instruments not measured at fair value Debt - The amount reported in the accompanying consolidated balance sheets for these financial instruments represents the carrying value of the debt. See Note 15 , “ Debt ” for additional information. The Company’s 7.625% Notes are publicly traded and classified as Level 2. The Company’s 6.75% Notes, the Subordinated Debentures, the Imperial Surplus Notes, the SPCIC Surplus Notes, the Credit Agreement and the Century-National Promissory Note are not publicly traded and are classified as Level 3. As of December 31, 2017 and 2016 , the fair values of the Company’s 6.75% Notes, the Credit Agreement and the Century-National Promissory Note were determined using analytical procedures on similar publicly traded corporate bonds and loans, and were valued using the discounted cash flow method of the income approach. The cash flows were discounted at a market yield, calculated using the risk-free rate plus a credit spread. As of December 31, 2017 and 2016 , the fair values of the Company’s Subordinated Debentures, Imperial Surplus Notes and SPCIC Surplus Notes were valued using the Black-Derman-Toy interest rate lattice model. The following table presents the carrying amount and fair value estimates of debt not carried at fair value: December 31, 2017 December 31, 2016 Carrying amount Fair value Carrying amount Fair value 7.625% Notes $ 96,756 $ 101,640 $ 96,669 $ 100,160 6.75% Notes 345,786 366,131 345,135 360,865 Subordinated Debentures 72,168 72,101 72,168 72,168 Imperial Surplus Notes 5,000 4,984 5,000 4,986 SPCIC Surplus Notes 4,000 3,996 4,000 4,000 Credit Agreement 190,000 195,420 50,000 53,925 Century-National Promissory Note — — 178,894 178,778 Other — — 135 135 Total $ 713,710 $ 744,272 $ 752,001 $ 775,017

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Acquisitions	Acquisitions Direct General On November 1, 2016 , the Company completed the acquisition of Elara Holdings, Inc., the parent company of Direct General Corporation, a Tennessee based property and casualty insurance company (“Direct General”). The purchase price was an aggregate cash payment of $160,012 . Direct General net assets purchased of approximately $166,941 exceeded the cash paid by the Company of approximately $160,012 , and, as a result, the Company recorded a $6,929 bargain purchase gain in earnings (of which $198 was reversed in 2017 and $7,127 was recorded in 2016). This acquisition added a direct distribution channel to the Company's core nonstandard auto business and expanded the Company's presence in this product line in the Southeast. The following table summarizes the estimated fair value of assets acquired and liabilities assumed at the acquisition date: November 1, 2016 Assets: Cash and invested assets $ 300,253 Premiums receivable 232,035 Reinsurance recoverable 356 Income tax receivable 295 Deferred tax asset 30,872 Premises and equipment 27,530 Intangible assets 59,355 Other assets 28,327 Total assets 679,023 Liabilities: Unpaid loss and loss adjustment expense reserves 162,863 Unearned premiums 220,433 Reinsurance payable 1,618 Accounts payable and accrued expenses 34,330 Debt 90,447 Other liabilities 2,391 Total liabilities 512,082 Net assets purchased 166,941 Purchase price 160,012 Bargain purchase gain recorded in earnings $ 6,929 The intangible assets related to the acquisition of Direct General were assigned to the P&C segment. The intangible assets acquired consisted of state licenses of $13,000 and trademarks of $30,000 , with indefinite lives, agent relationships of $5,200 , value in policies in force of $6,815 , loss reserve discount of $3,600 and non-compete agreements of $740 , with weighted average amortization lives of 2 , 1 , 9 and 15 years , respectively. As a result of the acquisition of Direct General, the Company recorded $444,697 and $60,130 of gross premium written for the years ended December 31, 2017 and 2016 , respectively, and $105,862 and $17,520 of service and fee income for the years ended December 31, 2017 and 2016 , respectively. Standard Property and Casualty Insurance Company On October 6, 2016 , in a special meeting of the members of Standard Mutual Insurance Company, an Illinois based property and casualty insurance underwriter (“SMIC”), the members approved, among other matters, the conversion of SMIC from a mutual company to a stock company named Standard Property and Casualty Insurance Company (“SPCIC”). The transaction was “sponsored” by the Company. The Company offered the right to subscribe for shares of its common stock at a discount to SMIC members, directors and officers. The Company received subscriptions of approximately $4,942 . The Company sold the shares at a purchase price of $18.1237 per share, which represented an 18.4507% discount to the volume-weighted average trading price of a share of its common stock, as reported on the Nasdaq Global Select Market, for the 10-trading day period ending October 5, 2016 , which was $22.2242 . On October 7, 2016 , the Company completed the acquisition and delivered 272,609 shares of its common stock, which represented the number of shares sold in the offering, and recorded approximately $6,058 in shareholders’ equity. SPCIC net assets purchased of approximately $22,123 exceeded the subscriptions received by the Company of approximately $4,942 , and, as a result, the Company recorded a $17,181 bargain purchase gain in earnings in 2016. This acquisition expanded the Company's homeowners and package products in Illinois and Indiana. Century-National On June 1, 2016 , the Company closed the acquisition of all of the issued and outstanding shares of capital stock of Century-National Insurance Company, a California domiciled property and casualty insurance company (“Century-National”), and Western General Agency, Inc., a California corporation, from Kramer-Wilson Company, Inc. (“Western General”). The purchase price for the transaction was approximately $316,594 . The purchase price includes an upfront cash payment of approximately $143,800 with the remaining balance of $172,794 in the form of a promissory note, payable over a period of two years . See Note 15 , “ Debt - Century-National Promissory Note” for additional information. Century-National net assets purchased of approximately $304,694 was less than the cash paid by the Company of approximately $316,594 , and, as a result, the Company recorded goodwill of $11,900 . Under the terms of the purchase agreement, the Company will re-estimate Century National’s closing statutory reserves as of the 2nd anniversary of the closing date of the acquisition. If the closing date recorded statutory reserves exceed the re-estimated statutory reserves, the Company will pay the seller the excess. If the re-estimated statutory reserves exceed the closing date recorded statutory reserves, the seller will pay the Company the excess. This acquisition expands the Company's standard and preferred product offering in both the homeowners and personal auto lines. The following table summarizes the estimated fair value of assets acquired and liabilities assumed at the acquisition date: June 1, 2016 Assets: Cash and invested assets $ 413,343 Accrued interest 3,531 Premiums and other receivables 68,410 Reinsurance recoverable 12,904 Prepaid reinsurance premiums 12,723 Premises and equipment 5,216 Intangible assets 53,008 Deferred tax asset 12,100 Other assets 1,426 Total assets 582,661 Liabilities: Unpaid loss and loss adjustment expense reserves 132,912 Accounts payable and accrued expenses 17,900 Unearned premiums 113,608 Reinsurance payable 6,308 Other Liabilities 7,239 Total liabilities 277,967 Net assets purchased 304,694 Purchase price 316,594 Goodwill recorded $ 11,900 The intangible assets related to the acquisition of Century-National and Western General were assigned to the P&C segment. The intangible assets acquired consisted of $8,000 of state licenses with an indefinite life, agent relationships of $20,000 , value in policies in force of $18,485 , leases of $5,523 and trademarks of $1,000 , with weighted average amortization lives of 15 , 1 , 13 and 5 years , respectively. As a result of the acquisition of Century-National and Western General, the Company recorded $220,620 and $139,965 of gross premium written for the years ended December 31, 2017 and 2016 , respectively, and $8,866 and $4,471 of service and fee income for the years ended December 31, 2017 and 2016 , respectively.

Premiums and Other Receivables,

Premiums and Other Receivables, Net	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Premiums and Other Receivables, Net	Premiums and Other Receivables, Net Premiums and other receivables, net consisted of the following: December 31, 2017 2016 Premiums receivable $ 1,188,170 $ 999,866 Commission receivables 75,777 46,415 Investment receivables 29,971 12,198 Other receivables 48,949 49,514 Allowance for uncollectible amounts (18,546 ) (16,219 ) Total $ 1,324,321 $ 1,091,774 NGHC $ 1,267,529 $ 1,044,576 Reciprocal Exchanges 56,792 47,198 Total $ 1,324,321 $ 1,091,774

Deferred Acquisition Costs

Deferred Acquisition Costs	12 Months Ended
	Dec. 31, 2017
Deferred Policy Acquisition Costs Disclosures [Abstract]
Deferred Policy Acquisition Costs	Deferred Acquisition Costs The following table reflects the activity of policy acquisition costs deferred and amortized: Year Ended December 31, 2017 2016 2015 Balance at beginning of the year $ 220,922 $ 160,531 $ 125,999 Additions 505,356 495,195 368,515 Reductions - Reciprocal Exchanges deconsolidation — (23,803 ) — Amortization (509,889 ) (411,001 ) (333,983 ) Change during the year (4,533 ) 60,391 34,532 Balance at end of the year $ 216,389 $ 220,922 $ 160,531 NGHC $ 195,552 $ 189,879 $ 136,728 Reciprocal Exchanges 20,837 31,043 23,803 Balance at end of the year $ 216,389 $ 220,922 $ 160,531

Premises and Equipment, Net

Premises and Equipment, Net	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Premises and Equipment, Net	Premises and Equipment, Net The composition of premises and equipment consisted of the following: December 31, 2017 2016 Cost Accumulated Depreciation Net Value Cost Accumulated Depreciation Net Value Land $ 3,380 $ — $ 3,380 $ 3,336 $ — $ 3,336 Buildings 24,586 (1,634 ) 22,952 20,362 (842 ) 19,520 Leasehold improvements 26,300 (5,061 ) 21,239 23,453 (2,348 ) 21,105 Other equipment 22,510 (3,986 ) 18,524 11,472 (2,084 ) 9,388 Hardware and software 373,081 (115,127 ) 257,954 141,669 (80,514 ) 61,155 Total $ 449,857 $ (125,808 ) $ 324,049 $ 200,292 $ (85,788 ) $ 114,504 NGHC $ 440,798 $ (121,018 ) $ 319,780 $ 194,419 $ (84,032 ) $ 110,387 Reciprocal Exchanges 9,059 (4,790 ) 4,269 5,873 (1,756 ) 4,117 Total $ 449,857 $ (125,808 ) $ 324,049 $ 200,292 $ (85,788 ) $ 114,504 As of December 31, 2017 and 2016 , assets recorded under capital leases, included in buildings, hardware and software were $49,569 and $30,055 of cost, less accumulated depreciation of $884 and $578 , respectively. Depreciation and amortization expense related to premises and equipment for the years ended December 31, 2017 , 2016 and 2015 was $39,323 , $19,485 and $12,065 , respectively. Hardware and software primarily increased due to the Company’s purchase of its policy management system in the amount of $190,208 . See Note 16 , “ Related Party Transactions ” for additional information.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Goodwill and Intangible Assets, Net Goodwill Goodwill is calculated as the excess of purchase price over the net fair value of assets acquired. The Company performs an annual impairment analysis to identify potential goodwill impairment and measures the amount of a goodwill impairment loss to be recognized. This test is performed annually as of October 1, or more frequently, if events or circumstances change in a way that requires the Company to perform the impairment analysis on an interim basis. Goodwill impairment testing requires an evaluation of the estimated fair value of each reporting unit to its carrying value, including goodwill. An impairment charge is recorded if the estimated fair value is less than the carrying amount of the reporting unit. The Company performs an impairment analysis at the reporting unit level using a two-step impairment test. In evaluating goodwill for potential impairment, management compares the fair value of the reporting unit to the carrying value. If the carrying value of the reporting unit exceeds the fair value, the goodwill is considered impaired, and a second test is performed to measure the amount of impairment loss. The Company owns Luxembourg reinsurer subsidiaries which are a component of the P&C segment. Step 1 of the impairment test indicated that the Luxembourg reinsurer subsidiaries’ carrying value exceeded its fair value. The Company performed a Step 2 impairment test and recorded impairment losses. For the years ended December 31, 2017 , 2016 and 2015 , the Company recorded goodwill impairments related to the Luxembourg reinsurance subsidiaries of $4,884 , $3,552 and $17,466 , respectively. There is no goodwill remaining on the Luxembourg reinsurance entities as of December 31, 2017 . The changes in the carrying amounts of goodwill by segments are as follows: Property and Casualty Accident and Health Total Balance as of January 1, 2016 Goodwill $ 85,084 $ 66,716 $ 151,800 Accumulated impairment loss (26,769 ) (12,617 ) (39,386 ) Balance as of January 1, 2016, net $ 58,315 $ 54,099 $ 112,414 Additions 39,106 10,396 49,502 Impairment loss (3,552 ) — (3,552 ) Balance as of December 31, 2016 Goodwill 124,190 77,112 201,302 Accumulated impairment loss (30,321 ) (12,617 ) (42,938 ) Balance as of December 31, 2016, net $ 93,869 $ 64,495 $ 158,364 Additions 11,903 8,770 20,673 Impairment loss (4,884 ) — (4,884 ) Balance as of December 31, 2017 Goodwill 136,093 85,882 221,975 Accumulated impairment loss (35,205 ) (12,617 ) (47,822 ) Balance as of December 31, 2017, net $ 100,888 $ 73,265 $ 174,153 As of December 31, 2017 , there were no other circumstances that indicate that the carrying amount of goodwill may not be recoverable. Intangible Assets Intangible assets consist of definite and indefinite life assets. Definite-lived intangible assets subject to amortization primarily include agent and customer relationships, value in policies in force, renewal rights and trademarks. Indefinite-lived intangible assets include management contracts, state licenses and trademarks, subject to annual impairment testing. The composition of goodwill and intangible assets consisted of the following: December 31, 2017 Gross Balance Accumulated Amortization Net Value Useful Life Agent/Customer relationships $ 178,151 $ (54,536 ) $ 123,615 2 - 15 years Renewal rights 51,377 (27,005 ) 24,372 3 - 7 years Proprietary technology 14,007 (3,663 ) 10,344 3 - 10 years Leases 5,523 (668 ) 4,855 13 years Trademarks 3,835 (864 ) 2,971 5 - 11 years Loss reserve discount 6,942 (4,840 ) 2,102 6 - 10 years Non-compete agreements 840 (82 ) 758 15 years Affinity partners 800 (579 ) 221 11 years Management contracts 118,600 — 118,600 indefinite life State licenses 86,232 — 86,232 indefinite life Trademarks 30,000 — 30,000 indefinite life Goodwill 174,153 — 174,153 indefinite life Total $ 670,460 $ (92,237 ) $ 578,223 NGHC $ 666,460 $ (91,922 ) $ 574,538 Reciprocal Exchanges 4,000 (315 ) 3,685 Total $ 670,460 $ (92,237 ) $ 578,223 December 31, 2016 Gross Accumulated Net Value Useful Life Agent/Customer relationships $ 190,446 $ (35,618 ) $ 154,828 2 - 15 years Renewal rights 42,716 (13,484 ) 29,232 3 - 7 years Proprietary technology 11,800 (1,893 ) 9,907 3 - 10 years Leases 5,523 (246 ) 5,277 13 years Trademarks 6,300 (783 ) 5,517 5 - 11 years Loss reserve discount 16,999 (12,670 ) 4,329 6 - 10 years Non-compete agreements 740 (8 ) 732 15 years Affinity partners 800 (508 ) 292 11 years Value in policies in force 59,198 (36,555 ) 22,643 1 year Management contracts 118,600 — 118,600 indefinite life State licenses 86,363 — 86,363 indefinite life Trademarks 30,000 — 30,000 indefinite life Goodwill 158,364 — 158,364 indefinite life Total $ 727,849 $ (101,765 ) $ 626,084 NGHC $ 695,211 $ (80,152 ) $ 615,059 Reciprocal Exchanges 32,638 (21,613 ) 11,025 Total $ 727,849 $ (101,765 ) $ 626,084 Intangible assets are subject to annual impairment testing or on an interim basis whenever events or changes in circumstances indicate that the carrying value of a reporting unit may not be recoverable. Definite-lived intangible assets are amortized under the straight-line method, except for loss reserve discounts, which the Company amortizes using an accelerated method, which approximates underlying claim payments. The Company also uses the accelerated method of amortization for affinity partners and agents’ relationships based on the estimated attrition of those relationships. For the years ended December 31, 2017 , 2016 and 2015 , the Company amortized $57,354 , $70,387 , and $20,389 , respectively, related to its intangible assets with a definite life subject to amortization, which included amortization relating to intangibles owned by the Reciprocal Exchanges of $6,882 , $21,613 and $4,380 , respectively. Included in the Company’s amortization expense for the years ended December 31, 2017 , 2016 and 2015 , is an impairment charge of $0 , $4,606 and $574 , respectively, related to certain agent and customer relationships. Included also in the Company’s amortization expense for the years ended December 31, 2017 , 2016 and 2015 , is an impairment charge of $131 , $432 and $0 , respectively, related to indefinite-lived state licenses. Loss reserve premium amortization is also included within amortization expense. The estimated aggregate amortization expense for each of the next five years and thereafter is: Year ending NGHC Reciprocal Total 2018 $ 30,216 $ 180 $ 30,396 2019 24,545 180 24,725 2020 19,118 180 19,298 2021 16,653 45 16,698 2022 14,015 — 14,015 Thereafter 64,106 — 64,106 $ 168,653 $ 585 $ 169,238

Unpaid Losses and Loss Adjustme

Unpaid Losses and Loss Adjustment Expense Reserves	12 Months Ended
	Dec. 31, 2017
Insurance [Abstract]
Unpaid Losses and Loss Adjustment Expenses	Unpaid Losses and Loss Adjustment Expense Reserves The unpaid losses and loss adjustment expense (“LAE”) reserves are the result of ongoing analysis of recent loss development trends and emerging historical experience. Original estimates are increased or decreased as additional information becomes known regarding individual claims. In setting its reserves, the Company reviews its loss data to estimate expected loss development. Management believes that its use of sound actuarial methodology applied to its analyses of its historical experience provides a reasonable estimate of future losses. However, actual future losses may differ from the Company’s estimate, and future events beyond the control of management, such as changes in law, judicial interpretations of law and inflation, may favorably or unfavorably impact the ultimate settlement of the Company’s losses and LAE. The anticipated effect of inflation is implicitly considered when estimating liabilities for losses and LAE. In addition to inflation, the average severity of claims is affected by a number of factors that may vary by types and features of policies written. Future average severities are projected from historical trends, adjusted for implemented changes in underwriting standards and policy provisions, and general economic trends. These estimated trends are monitored and revised as necessary based on actual development. The tables below show the rollforward of loss reserves on a gross and net of reinsurance basis, reflecting changes in losses incurred and paid losses: Year Ended December 31, 2017 Property Accident NGHC Reciprocal Total Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year $ 1,936,391 $ 200,400 $ 2,136,791 $ 137,075 $ 2,273,866 Less: Reinsurance recoverables at beginning of the year (827,672 ) (10,933 ) (838,605 ) (42,192 ) (880,797 ) Net balance at beginning of the year 1,108,719 189,467 1,298,186 94,883 1,393,069 Incurred losses and LAE related to: Current year 2,172,506 327,289 2,499,795 118,938 2,618,733 Prior year 15,273 (8,826 ) 6,447 902 7,349 Total incurred 2,187,779 318,463 2,506,242 119,840 2,626,082 Paid losses and LAE related to: Current year (1,364,011 ) (166,669 ) (1,530,680 ) (81,371 ) (1,612,051 ) Prior year (729,431 ) (107,992 ) (837,423 ) (42,407 ) (879,830 ) Total paid (2,093,442 ) (274,661 ) (2,368,103 ) (123,778 ) (2,491,881 ) Effect of foreign exchange rates — 6,544 6,544 — 6,544 Net balance at end of the year 1,203,056 239,813 1,442,869 90,945 1,533,814 Plus reinsurance recoverables at end of the year 1,067,495 9,840 1,077,335 52,408 1,129,743 Gross balance at end of the year $ 2,270,551 $ 249,653 $ 2,520,204 $ 143,353 $ 2,663,557 Year Ended December 31, 2016 Property and Casualty Accident and Health NGHC Reciprocal Exchanges Total Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year $ 1,479,953 $ 150,230 $ 1,630,183 $ 132,392 $ 1,762,575 Less: Reinsurance recoverables at beginning of the year (793,508 ) (583 ) (794,091 ) (39,085 ) (833,176 ) Net balance at beginning of the year 686,445 149,647 836,092 93,307 929,399 Incurred losses and LAE related to: Current year 1,716,729 291,900 2,008,629 70,113 2,078,742 Prior year 5,125 9,310 14,435 (897 ) 13,538 Total incurred 1,721,854 301,210 2,023,064 69,216 2,092,280 Paid losses and LAE related to: Current year (1,070,080 ) (181,957 ) (1,252,037 ) (45,607 ) (1,297,644 ) Prior year (521,912 ) (84,824 ) (606,736 ) (22,417 ) (629,153 ) Total paid (1,591,992 ) (266,781 ) (1,858,773 ) (68,024 ) (1,926,797 ) Acquired outstanding loss and loss adjustment reserve 292,412 9,682 302,094 384 302,478 Effect of foreign exchange rates — (4,291 ) (4,291 ) — (4,291 ) Net balance at end of the year 1,108,719 189,467 1,298,186 94,883 1,393,069 Plus reinsurance recoverables at end of the year 827,672 10,933 838,605 42,192 880,797 Gross balance at end of the year $ 1,936,391 $ 200,400 $ 2,136,791 $ 137,075 $ 2,273,866 Year Ended December 31, 2015 NGHC Reciprocal Exchanges Total Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year $ 1,456,948 $ 111,848 $ 1,568,796 Less: Reinsurance recoverables at beginning of the year (888,215 ) (23,583 ) (911,798 ) Net balance at beginning of the year 568,733 88,265 656,998 Incurred losses and LAE related to: Current year 1,358,326 111,310 1,469,636 Prior year 18,378 (2,694 ) 15,684 Total incurred 1,376,704 108,616 1,485,320 Paid losses and LAE related to: Current year (909,707 ) (45,862 ) (955,569 ) Prior year (366,375 ) (57,712 ) (424,087 ) Total paid (1,276,082 ) (103,574 ) (1,379,656 ) Acquired outstanding loss and loss adjustment reserve 169,257 — 169,257 Effect of foreign exchange rates (2,520 ) — (2,520 ) Net balance at end of the year 836,092 93,307 929,399 Plus reinsurance recoverables at end of the year 794,091 39,085 833,176 Gross balance at end of the year $ 1,630,183 $ 132,392 $ 1,762,575 Gross unpaid losses and loss adjustment expense reserves at December 31, 2017 increased by $389,691 from December 31, 2016 , primarily reflecting increases in organic growth in the P&C segment. Gross unpaid losses and loss adjustment expense reserves at December 31, 2016 increased by $511,291 from December 31, 2015 , primarily reflecting increases due to the Direct General, SPCIC and Century-National acquisitions, and increases in organic growth in the P&C and A&H segments. Prior year loss development, net of reinsurance Prior year development is based upon numerous estimates by line of business and accident year. No additional premiums or return premiums have been accrued as a result of the prior year effects. 2017 . Loss and LAE for the year ended December 31, 2017 included $7,349 unfavorable development on prior accident year loss and LAE reserves ( $6,447 excluding $902 of unfavorable development for the Reciprocal Exchanges), driven by $8,826 of favorable development in the A&H segment that was primarily driven by favorable development in the domestic A&H business, and driven by unfavorable development of $15,273 in the P&C segment primarily driven by higher than expected development in auto liability coverages and $902 of unfavorable development for the Reciprocal Exchanges. 2016 . Loss and LAE for the year ended December 31, 2016 included $13,538 of unfavorable development on prior accident year loss and LAE reserves ( $14,435 excluding $897 of favorable development for the Reciprocal Exchanges), driven by $9,310 of unfavorable development in the A&H segment that was primarily driven by unfavorable development in the domestic stop loss, short-term medical and European A&H policies, and driven by unfavorable development of $5,125 in the P&C segment primarily driven by higher than expected development in private passenger auto bodily injury coverage; while partially offset by $897 of favorable development for the Reciprocal Exchanges. 2015 . Loss and LAE for the year ended December 31, 2015 included $15,684 of unfavorable development on prior accident year loss and LAE reserves ( $18,378 excluding $2,694 of favorable development for the Reciprocal Exchanges), primarily caused by $17,185 of unfavorable development in the A&H segment predominantly with respect to business subject to the Company’s European group life and health reinsurance agreement and $1,193 of unfavorable development in the P&C segment predominantly with respect to higher than expected loss emergence from commercial auto liability combined single limit insurance policies. Short-duration contracts The following is information by segment about incurred and paid claims development as of December 31, 2017 , net of reinsurance, as well as cumulative claim frequency and the total of incurred-but-not-reported liabilities (“IBNR”) plus expected development on reported claims included within the net incurred claims amounts. The information about incurred and paid claims development for the years ended prior to December 31, 2017 , is presented as unaudited supplementary information. Property and Casualty - auto liability, including recreational vehicles and motorcycles: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 596,995 $ 593,187 $ 592,353 $ 593,992 $ 594,348 $ 595,763 $ 595,337 $ 595,157 $ 158 241,625 2011 490,230 485,762 489,010 494,922 493,873 497,109 497,324 231 238,219 2012 511,797 522,296 529,140 527,386 528,090 527,531 537 249,829 2013 544,833 556,262 556,290 563,834 567,410 2,390 249,963 2014 740,531 759,577 760,566 766,640 10,543 269,739 2015 820,213 838,040 849,051 29,932 290,550 2016 932,350 940,849 85,405 298,065 2017 929,211 301,930 251,818 Total (A) $ 5,673,173 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 287,058 $ 474,640 $ 534,107 $ 562,918 $ 579,237 $ 590,417 $ 592,932 $ 594,168 2011 224,676 385,749 442,365 468,059 482,861 489,191 494,145 2012 242,285 413,018 470,515 501,819 518,079 523,703 2013 259,665 440,751 504,569 540,497 559,064 2014 342,710 601,980 694,002 728,256 2015 385,592 679,461 761,150 2016 400,052 737,927 2017 392,084 Total (B) $ 4,790,497 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 2,929 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 885,605 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - auto liability, including recreational vehicles and motorcycles 44.7 % 34.0 % 10.9 % 5.3 % 3.0 % 1.2 % 0.5 % 0.3 % Property and Casualty - auto physical damage, including recreational vehicles, motorcycles and lender placed auto: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 389,966 $ 382,067 $ 381,499 $ 381,748 $ 381,818 $ 381,826 $ 381,795 $ 381,410 $ (15 ) 309,069 2011 315,273 308,729 308,298 308,486 308,760 308,512 308,536 (21 ) 298,009 2012 308,056 298,208 295,984 296,257 296,050 295,970 (30 ) 292,469 2013 335,454 329,049 328,748 328,284 328,262 (20 ) 285,684 2014 496,227 487,302 486,206 486,383 — 311,467 2015 541,008 544,097 544,769 (43 ) 328,830 2016 626,643 622,456 (1,070 ) 336,985 2017 600,813 50,769 335,801 Total (A) $ 3,568,599 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 351,865 $ 382,575 $ 381,955 $ 381,926 $ 381,829 $ 381,811 $ 381,789 $ 381,425 2011 283,501 308,824 308,634 308,608 308,578 308,571 308,557 2012 268,989 298,381 295,978 295,975 296,029 295,995 2013 291,064 328,832 328,456 328,299 328,280 2014 430,998 487,531 486,364 486,309 2015 478,268 544,754 544,707 2016 542,970 622,930 2017 533,907 Total (B) $ 3,502,110 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) (10 ) Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 66,479 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - auto physical damage, including recreational vehicles, motorcycles and lender placed auto 89.2 % 11.0 % (0.2 )% — % — % — % — % (0.1 )% Property and Casualty - homeowners & other property, including lender placed homeowners: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 422,123 $ 414,378 $ 413,664 $ 413,623 $ 412,187 $ 411,689 $ 411,304 $ 410,997 $ (6 ) 86,450 2011 506,352 499,170 498,050 498,184 497,244 495,246 494,825 109 107,792 2012 485,454 480,353 478,880 477,577 476,538 474,649 702 111,908 2013 306,761 300,868 299,561 296,618 296,907 1,054 75,686 2014 318,488 306,471 303,925 304,496 3,124 73,130 2015 357,023 349,559 351,747 7,214 69,210 2016 350,737 341,762 11,298 59,510 2017 402,798 99,963 48,356 Total (A) $ 3,078,181 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 247,802 $ 370,301 $ 393,226 $ 404,490 $ 408,195 $ 409,781 $ 410,875 $ 410,994 2011 314,139 457,480 485,054 489,778 493,408 494,198 494,525 2012 300,271 452,589 466,266 471,084 473,190 473,781 2013 219,937 279,743 289,302 293,101 295,332 2014 198,781 278,255 289,456 297,640 2015 233,264 319,284 336,921 2016 227,650 320,564 2017 258,234 Total (B) $ 2,887,991 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) (72 ) Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 190,118 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - homeowners & other property, including lender placed homeowners 65.0 % 27.7 % 4.2 % 1.8 % 0.9 % 0.2 % 0.1 % — % Accident and Health Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 22,581 $ 23,437 $ 25,380 $ 26,103 $ 27,229 $ 28,664 $ 28,234 $ 28,471 $ 147 22,909 2011 21,225 27,779 28,380 30,144 32,734 31,769 32,526 252 24,499 2012 22,759 30,289 33,627 37,595 36,595 39,159 409 27,442 2013 48,377 59,989 63,936 65,547 69,846 459 55,952 2014 83,292 91,998 94,971 101,866 606 95,369 2015 215,323 230,679 236,655 1,269 270,382 2016 263,276 254,051 6,129 351,081 2017 278,894 125,272 257,637 Total (A) $ 1,041,468 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 12,114 $ 19,098 $ 22,156 $ 24,386 $ 25,682 $ 26,303 $ 26,567 $ 26,994 2011 12,512 22,971 26,048 28,252 29,499 29,958 30,459 2012 14,756 25,030 29,508 31,855 32,958 34,061 2013 28,928 51,466 56,779 59,380 61,036 2014 48,222 80,851 85,886 88,824 2015 141,955 211,434 219,586 2016 149,950 239,113 2017 134,950 Total (B) $ 835,023 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 2,827 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 209,272 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Accident and Health (excluding DE captive subsidiaries) 50.0 % 31.7 % 5.7 % 4.5 % 3.1 % 2.2 % 1.3 % 1.5 % Reciprocal Exchanges - auto liability: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 61,956 $ 59,169 $ 57,079 $ 56,991 $ 57,453 $ 57,268 $ 57,218 $ 57,222 $ 33 5,854 2011 47,666 47,834 47,459 48,841 51,107 50,898 50,998 19 5,089 2012 44,834 47,275 48,044 48,665 50,370 50,767 352 5,015 2013 43,684 44,341 45,479 50,180 51,263 1,798 5,093 2014 38,656 40,850 45,930 48,246 2,105 4,845 2015 33,573 33,409 34,390 4,297 4,353 2016 24,619 24,460 6,266 4,026 2017 26,214 11,262 4,705 Total (A) $ 343,560 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 18,879 $ 32,181 $ 41,020 $ 49,764 $ 53,635 $ 55,155 $ 55,700 $ 56,522 2011 15,857 26,603 35,911 41,931 46,559 49,570 50,481 2012 13,568 29,286 37,241 42,768 46,358 48,990 2013 14,683 29,218 35,105 41,787 47,449 2014 13,925 26,070 32,382 39,328 2015 11,910 19,501 24,614 2016 7,516 13,478 2017 9,111 Total (B) $ 289,973 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 136 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 53,723 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Reciprocal Exchanges - auto liability 30.7 % 25.2 % 14.8 % 13.1 % 8.4 % 4.5 % 1.3 % 1.4 % Reciprocal Exchanges - auto physical damage: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 29,664 $ 24,572 $ 24,652 $ 24,700 $ 24,682 $ 24,665 $ 24,659 $ 24,653 $ (1 ) 12,374 2011 26,936 26,055 26,022 26,060 26,037 26,029 26,023 (4 ) 12,041 2012 25,752 26,459 26,189 25,914 25,842 25,841 (8 ) 11,301 2013 23,375 25,214 25,292 24,709 24,703 (12 ) 11,072 2014 29,240 27,424 25,806 25,588 (202 ) 11,555 2015 21,247 18,592 18,673 (88 ) 10,324 2016 12,270 12,921 (299 ) 8,750 2017 15,301 (495 ) 10,182 Total (A) $ 173,703 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 25,583 $ 24,873 $ 24,725 $ 24,701 $ 24,681 $ 24,665 $ 24,661 $ 24,654 2011 28,274 26,269 26,106 26,056 26,037 26,033 26,027 2012 23,760 26,651 26,172 25,914 25,854 25,850 2013 22,651 25,088 24,549 24,725 24,716 2014 24,528 26,165 25,772 25,427 2015 19,080 18,797 18,750 2016 12,579 13,147 2017 15,438 Total (B) $ 174,009 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) — Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ (306 ) Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Reciprocal Exchanges - auto physical damage 98.9 % 2.9 % (1.2 )% (0.4 )% (0.1 )% — % — % — % Reciprocal Exchanges - homeowners & other property: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 38,125 $ 37,831 $ 37,161 $ 36,347 $ 36,691 $ 35,788 $ 35,723 $ 35,639 $ 22 5,049 2011 38,470 28,869 28,511 28,209 27,954 27,950 28,002 7 6,640 2012 25,289 20,625 21,184 19,971 20,403 20,876 79 8,421 2013 22,638 21,232 20,132 20,309 20,615 151 3,145 2014 27,706 24,846 25,625 26,614 290 4,222 2015 30,081 21,031 21,527 625 5,431 2016 36,838 35,274 1,176 4,714 2017 48,222 6,413 8,162 Total (A) $ 236,769 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 23,881 $ 31,051 $ 32,488 $ 34,587 $ 35,265 $ 35,428 $ 35,388 $ 35,497 2011 21,474 24,997 25,799 26,700 27,661 27,656 27,692 2012 11,087 18,021 19,367 19,847 19,961 20,668 2013 11,277 17,435 18,107 19,104 19,653 2014 15,344 22,834 23,820 25,230 2015 12,979 18,518 19,834 2016 20,978 30,615 2017 33,166 Total (B) $ 212,355 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 641 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 25,055 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Reciprocal Exchanges - homeowners & other property 63.1 % 24.6 % 4.3 % 4.5 % 2.2 % 1.0 % — % 0.3 % The reconciliation of the net incurred and paid claims development tables to the liability for unpaid loss and loss adjustment expense reserves is as follows: December 31, 2017 Net outstanding liabilities: Property and Casualty - Auto Liability $ 885,605 Property and Casualty - Auto Physical Damage 66,479 Property and Casualty - Homeowners and Other Property 190,118 Accident and Health (excluding DE captive subsidiaries) (1) 209,272 Accident and Health - DE captive subsidiaries (1) 58 Reciprocal Exchanges (excluding commercial book) - Auto Liability 53,723 Reciprocal Exchanges (excluding commercial book) - Auto Physical Damage (306 ) Reciprocal Exchanges (excluding commercial book) - Homeowners and Other Property 25,055 Reciprocal Exchanges - commercial book (2) 1,595 Reciprocal Exchanges - Fair Plans (3) 155 Net reserve for claims and allocated claim adjustment expenses $ 1,431,754 Reinsurance recoverable: (4) Property and Casualty - Auto Liability $ 860,302 Property and Casualty - Auto Physical Damage 19,961 Property and Casualty - Homeowners and Other Property 187,234 Accident and Health (excluding DE captive subsidiaries) (1) 9,462 Reciprocal Exchanges (excluding commercial book) - Auto Liability 22,976 Reciprocal Exchanges (excluding commercial book) - Auto Physical Damage (91 ) Reciprocal Exchanges (excluding commercial book) - Homeowners and Other Property 25,904 Reciprocal Exchanges - commercial book (2) 1,165 Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses $ 1,126,913 Insurance lines other than short-duration 25,969 Unallocated claims adjustment expenses (“ULAE”) (5) 78,921 Subtotal $ 104,890 Gross reserve for claims and claim adjustment expenses $ 2,663,557 (1) The development tables above for the Accident and Health segment exclude the Company’s Delaware captive subsidiaries (“DE captive subsidiaries”) due to impracticability of obtaining complete historical information. The DE captive subsidiaries were acquired by the Company in 2012. (2) The development tables above for the Reciprocal Exchanges segment exclude a small commercial book of business in runoff previously underwritten by Mountain Valley Indemnity Company (“MVIC”). (3) The Fair Access to Insurance Requirements (Fair) Plan (“Fair Plan”) is a state-mandated program that provides fair access to insurance for individuals who are having trouble insuring their property due to the fact that insurers consider them high risk. (4) Reinsurance recoverable on unpaid losses for Property and Casualty primarily include $661,562 from MCCA and $118,701 from NCRF. See Note 12 , “ Reinsurance ” for additional information. (5) Unallocated claims adjustment expense includes $2,830 which can be recoverable under the Company’s reinsurance contracts. The reconciliation of the net incurred and paid loss information in the loss reserve rollforward table and development tables with respect to the current accident year is as follows: 2017 - Current Accident Year Incurred 2017 - Current Accident Year Paid Property and Casualty Accident and Health Reciprocal Exchanges Total Property and Casualty Accident and Health Reciprocal Exchanges Total Rollforward table $ 2,172,506 $ 327,289 $ 118,938 $ 2,618,733 $ 1,364,011 $ 166,669 $ 81,371 $ 1,612,051 Development tables 1,932,822 278,894 89,737 2,301,453 1,184,225 134,950 57,715 1,376,890 Variance $ 239,684 $ 48,395 $ 29,201 $ 317,280 $ 179,786 31,719 $ 23,656 $ 235,161 Unallocated claims adjustment expenses $ 239,684 $ 7,921 $ 27,630 $ 275,235 $ 179,786 $ 5,739 $ 22,126 $ 207,651 DE captive subsidiaries — 483 — 483 — 443 — 443 Long-duration contracts — 35,289 — 35,289 — 18,797 — 18,797 Effect of foreign exchange rates — 4,702 — 4,702 — 6,740 — 6,740 MVIC small commercial book — — (540 ) (540 ) — — — — Fair Plan — — — — — — (581 ) (581 ) Change from data valuation to close — — 2,111 2,111 — — 2,111 2,111 Variance $ 239,684 $ 48,395 $ 29,201 $ 317,280 $ 179,786 $ 31,719 $ 23,656 $ 235,161 The reconciliation of the net incurred and paid loss information in the loss reserve rollforward table and development tables with respect to the prior accident year is as follows: 2017 - Prior Accident Year Incurred 2017 - Prior Accident Year Paid Property and Casualty Accident and Health Reciprocal Exchanges Total Property and Casualty Accident and Health Reciprocal Exchanges Total Rollforward table $ 15,273 $ (8,826 ) $ 902 $ 7,349 $ 729,431 $ 107,992 $ 42,407 $ 879,830 Development tables 16,291 11,503 5,885 33,679 685,629 103,940 41,962 831,531 Variance $ (1,018 ) $ (20,329 ) $ (4,983 ) $ (26,330 ) $ 43,802 4,052 $ 445 $ 48,299 Unallocated claims adjustment expenses $ (94 ) $ 9 $ (4,631 ) $ (4,716 ) $ 42,172 $ 1,729 $ 491 $ 44,392 Accident years prior to 2010 (924 ) (1,457 ) 531 (1,850 ) 1,630 618 1,280 3,528 DE captive subsidiaries — (970 ) — (970 ) — 4,937 — 4,937 Long-duration contracts — (4,374 ) — (4,374 ) — 5,550 — 5,550 Effect of foreign exchange rates — (13,537 ) — (13,537 ) — (8,782 ) — (8,782 ) MVIC small commercial book — — 492 492 — — 141 141 Fair Plan — — 340 340 — — 279 279 Change from data valuation to close — — (1,715 ) (1,715 ) — — (1,746 ) (1,746 ) Variance $ (1,018 ) $ (20,329 ) $ (4,983 ) $ (26,330 ) $ 43,802 $ 4,052 $ 445 $ 48,299 The $16,291 of unfavorable prior year development for Property and Casualty on a combined basis for the incurred development tables relates to Loss and Allocated Claims Adjustment Expenses (“ALAE”), which does not include ULAE and other items excluded from the development tables as identified in the reconciliation table and further identified in the prior accident year incurred reconciliation table above. The reserve rollforward table shows prior year development for Loss and LAE, which includes development from ULAE and other items excluded from the development tables as identified in the reconciliation table and further identified in the prior accident year incurred reconciliation table above. Favorable prior year development of $1,018 in total attributable to liabilities excluded from the incurred development tables resulted in total P&C Loss and LAE unfavorable prior year development of $15,273 shown in the reserve rollforward table. The $11,503 of unfavorable prior year development for Accident and Health shown in the incurred development table relates to Loss and ALAE, which does not include ULAE and other items excluded from the development tables as identified in the reconciliation table and further identified in the prior accident year incurred reconciliation table above. The reserve rollforward table shows prior year development for Loss and LAE, which includes prior year development from ULAE and other items excluded from the development tables as identified in the reconciliation table and further identified in the prior accident year incurred reconciliation table above. Favorable prior year development of $20,329 in total attributable to liabilities excluded from the incurred development table resulted in total Accident and Health Loss and LAE favorable prior year development of $8,826 shown in the reserve rollforward table. The $5,885 of unfavorable prior year development for the Reciprocal Exchanges on a combined basis for the incurred development tables relates to Loss and ALAE, which does not include ULAE and other items excluded from the development tables as identified in the reconciliation table and further identified in the prior accident year incurred reconciliation table above. The reserve rollforward table shows prior year development for Loss and LAE, which includes development from ULAE and other items excluded from the development tables as identified in the reconciliation table and further identified in the prior accident year incurred reconciliation table above. Favorable prior year development of $4,983 in total attributable to liabilities excluded from the incurred development tables resulted in total Reciprocal Exchanges Loss and LAE unfavorable prior year development of $902 shown in the reserve rollforward table. Methodology for Estimating Incurred-But-Not-Reported Reserves Loss and loss adjustment expense reserves represent management's estimate of the ultimate liability for claims that have been reported and claims that have been incurred but not yet reported as of the balance sheet date. Because the establishment of loss and loss adjustment expense reserves is a process involving estimates and judgment, currently estimated reserves may change. The Company reflects changes to the reserves in the results of operations for the period during which the estimates are changed. Incurred-but-not-reported reserve estimates are generally calculated by first projecting the ultimate cost of all claims that have occurred and then subtracting reported losses and loss expenses. Reported losses include cumulative paid losses and loss expenses plus case reserves. Therefore, the IBNR also includes provision for expected development on reported claims. The Company’s internal actuarial analysis of the historical data provides the factors the Company uses in its actuarial analysis in estimating its loss and LAE reserves. These factors are implicit measures over time of claims reported, average case incurred amounts, case development, severity and payment patterns. However, these factors cannot be directly used as they do not take into consideration changes in business mix, claims management, regulatory issues, medical trends, and other subjective factors. The Company generally uses a combination of actuarial factors and subjective assumptions in the development of up to seven of the following actuarial methodologies: • Paid Development Method - uses historical, cumulative paid losses by accident year and develops those actual losses to estimated ultimate losses based upon the assumption that each accident year will develop to estimated ultimate cost in a manner that is analogous to prior years. • Paid Generalized Cape Cod Method - combines the Paid Development Method with the expected loss method, where the expected loss ratios are estimated from exposure and claims experience weighted across multiple accident periods. The selected expected loss ratio for a given accident year is derived by giving some weight to all of the accident years in the experience history rather than treating each accident year independently. • Paid Bornhuetter-Ferguson Method - a combination of the Paid Development Method and the Expected Loss Method, the Paid Bornhuetter-Ferguson Method estimates ultimate losses by adding actual paid losses and projected future unpaid losses. The amounts produced are then added to cumulative paid losses to produce the final estimates of ultimate incurred losses. • Incurred Development Method - uses historical, cumulative incurred losses by accident year and develops those actual losses to estimated ultimate losses based upon the assumption that each accident year will develop to estimated ultimate cost in a manner that is analogous to prior years. • Incurred Generalized Cape Cod Method - combines the Incurred Development Method with the expected loss method, where the expected loss ratios are estimated from exposure and claims experience weighted across multiple accident periods. The selected expected loss ratio for a given accident year is derived by giving some weight to all of the accident years in the experience history rather than treating each accident year independently. • Incurred Bornhuetter - Ferguson Method - a combination of the Incurred Development Method and the Expected Loss Method, the Incurred Bornhuetter-Ferguson Method estimates ultimate losses by adding actual incurred losses and projected future unreported losses. The amounts produced are then added to cumulative incurred losses to produce an estimate of ultimate incurred losses. • Expected Loss Method - utilizes an expected ultimate loss ratio based on historical experience adjusted for trends multiplied by earned premium to project ultimate losses. For each method, losses are projected to the ultimate amount to be paid. The Company then analyzes the results and may emphasize or deemphasize some or all of the outcomes to reflect actuarial judgment regarding their reasonableness in relation to supplementary information and operational and industry changes. These outcomes are then aggregated to produce a single selected point estimate that is the basis for the internal actuary’s poin

Reinsurance

Reinsurance	12 Months Ended
	Dec. 31, 2017
Insurance [Abstract]
Reinsurance	Reinsurance The Company’s insurance subsidiaries utilize reinsurance agreements to transfer portions of the underlying risk of the business the Company writes to various affiliated and third-party’s reinsurance companies. Reinsurance does not discharge or diminish the Company’s obligation to pay claims covered by the insurance policies it issues; however, it does permit the Company to recover certain incurred losses from its reinsurers and the Company’s reinsurance recoveries reduce the maximum loss that it may incur as a result of a covered loss event. The Company reinsurers generally carry at least an A.M. Best rating of “A-” (Excellent) or are fully collateralized at the time it enters into the Company’s reinsurance agreements. The Company also enters reinsurance relationships with third-party captives formed by agents as a mechanism for sharing risk and profit. The total amount, cost and limits relating to the reinsurance coverage the Company purchases may vary from year to year based upon a variety of factors, including the availability of quality reinsurance at an acceptable price and the level of risk that the Company chooses to retain for its own account. The Company assumes and cedes insurance risks under various reinsurance agreements, on both a pro rata basis and excess of loss basis. The Company purchases reinsurance to mitigate the volatility of direct and assumed business, which may be caused by the aggregate value or the concentration of written exposures in a particular geographic area or business segment and may arise from catastrophes or other events. The Company pays a premium as consideration for ceding the risk. The following is the effect of reinsurance on unpaid loss and LAE reserves and unearned premiums: December 31, 2017 2016 Assumed Ceded Assumed Ceded Unpaid Loss and LAE reserves $ 134,246 $ 1,129,743 $ 217,522 $ 880,797 Unearned premiums 45,182 517,122 166,339 156,970 The following is a summary of effects of reinsurance on premiums and losses: Year Ended December 31, 2017 2016 2015 Written Earned Written Earned Written Earned Premium: Direct $ 4,637,911 $ 4,233,184 $ 2,964,188 $ 2,718,103 $ 2,235,272 $ 2,053,176 Assumed 118,074 239,230 536,710 687,829 354,772 454,851 Total Gross Premium 4,755,985 4,472,414 3,500,898 3,405,932 2,590,044 2,508,027 Ceded (1,178,390 ) (818,238 ) (428,202 ) (410,761 ) (403,502 ) (377,921 ) Net Premium $ 3,577,595 $ 3,654,176 $ 3,072,696 $ 2,995,171 $ 2,186,542 $ 2,130,106 Year Ended December 31, 2017 2016 2015 Assumed Ceded Assumed Ceded Assumed Ceded Loss and LAE $ 128,418 $ 790,524 $ 409,046 $ 463,603 $ 283,568 $ 254,924 Quota Share Agreements Effective July 1, 2017 , the Company entered into an Auto Quota Share Agreement (the “Auto Quota Share Agreement”) covering the Company’s auto lines of business, under which the Company cedes 15.0% of net liability under auto policies in force as of the effective date and new and renewal policies issued during the two -year term of the agreement to an unaffiliated third-party reinsurance provider. Under the Auto Quota Share Agreement, the Company receives a 31.2% provisional ceding commission on premiums ceded to the reinsurer during the term of the Auto Quota Share Agreement, subject to a sliding scale adjustment to a maximum of 32.8% if the loss ratio for the reinsured business is 63.4% or less and a minimum of 29.6% if the loss ratio is 66.6% or higher. The liability of the reinsurer is capped at $5,000 per risk or $70,000 per event. The cession may be increased, under certain conditions, up to a maximum cession of 20.0% . Effective July 1, 2017 , the Company entered into a Homeowners Quota Share Agreement (the “HO Quota Share Agreement”) covering the Company’s homeowners line of business, under which the Company cedes 29.6% of net liability under homeowners policies, including lender-placed property policies, in force as of the effective date and new and renewal policies issued during the two -year term of the agreement to unaffiliated third-party reinsurance providers. Under the HO Quota Share Agreement, the Company receives a 42.5% ceding commission on premiums ceded to the reinsurers during the term of the HO Quota Share Agreement. The liability of the reinsurers is capped at $5,000 per risk or $70,000 per event. Catastrophe Reinsurance As of May 1, 2017, the Company’s reinsurance property catastrophe excess of loss program went into effect protecting the Company against catastrophic events and other large losses. The property catastrophe program provides a total of $575,000 in coverage in excess of a $70,000 retention, with one reinstatement. Effective July 1, 2017, the casualty program provides $45,000 in coverage in excess of a $5,000 retention. The Company pays a premium as consideration for ceding the risk. As of July 1, 2017, a reinsurance property catastrophe excess of loss program went into effect protecting the Reciprocal Exchanges against accumulations of losses resulting from a catastrophic event. The property catastrophe program provides a total of $375,000 in coverage in excess of a $20,000 retention, with one reinstatement. Industry Pools and Facilities The Company’s reinsurance transactions include premiums written under state-mandated involuntary plans for commercial vehicles and premiums ceded to state-provided reinsurance facilities such as Michigan Catastrophic Claims Association (“MCCA”) and North Carolina Reinsurance Facility (“NCRF” or “the Facility”) (collectively, “State Plans”), for which it retains no loss indemnity risk. Prepaid reinsurance premiums are earned on a pro rata basis over the period of risk, based on a daily earnings convention, which is consistent with premiums written. MCCA is a reinsurance mechanism that covers no-fault first party medical losses of retentions in excess of $545 in the first half of 2017 and $555 until June 30, 2019. Insurers are reimbursed for their covered losses in excess of this threshold. All automobile insurers doing business in Michigan are required to participate in MCCA. Funding for MCCA comes from assessments against automobile insurers based upon their share of insured automobiles in the state. Insurers are allowed to pass along this cost to Michigan automobile policyholders. Reinsurance recoverables from MCCA are as follows: December 31, 2017 2016 Reinsurance recoverable on paid losses $ 7,948 $ 7,969 Reinsurance recoverable on unpaid losses 661,562 663,943 The following is a summary of premiums and losses ceded to MCCA: Year Ended December 31, 2017 2016 2015 Ceded earned premiums $ 9,323 $ 9,404 $ 12,146 Ceded Loss and LAE 14,304 26,510 15,482 NCRF is a mechanism for pooling of insurance risks for insureds who cannot obtain coverage by ordinary methods. Under the Facility law, licensed and writing carriers and agents must accept and insure any eligible applicant for coverages and limits which may be ceded to the Facility. The Facility accepts cession of bodily injury and property damage liability, medical payments, and uninsured and combined uninsured/underinsured motorist’s coverages. Funding for the NCRF comes from collected premiums from automobile insurers based upon the provided coverage of the insured automobiles in the state. Reinsurance recoverables from NCRF are as follows: December 31, 2017 2016 Reinsurance recoverable on paid losses $ 34,698 $ 29,274 Reinsurance recoverable on unpaid losses 118,701 100,470 The following is a summary of premiums and losses ceded to NCRF: Year Ended December 31, 2017 2016 2015 Ceded earned premiums $ 190,809 $ 165,491 $ 158,613 Ceded Loss and LAE 186,051 173,926 144,350 The Company believes that it is unlikely to incur any material loss as a result of non-payment of amounts owed to the Company by MCCA and NCRF because (i) the payment obligations are extended over many years, resulting in relatively small current payment obligations, (ii) both MCCA and NCRF are supported by assessments permitted by statute, and (iii) the Company has not historically incurred losses as a result of non-payment. Because MCCA and NCRF are supported by assessments permitted by statute, and there have been no significant and uncollectible balances from MCCA and NCRF, the Company believes that it has no significant exposure to uncollectible reinsurance balances from these entities. The Company has a concentration of credit risk associated with its reinsurance recoverables and premiums ceded to reinsurers. The following tables present information for each reinsurer by reinsurance recoverable, prepaid reinsurance and funds held balances: Recoverable on December 31, 2017 A.M. Best Rating Unpaid Losses Paid Losses Prepaid Reinsurance Funds Held Net Reinsurer: MCCA NR $ 661,562 $ 7,948 $ 3,948 $ — $ 673,458 NCRF NR 118,701 34,698 78,105 — 231,504 Hannover Ruck SE A+ 97,208 40,725 169,704 (180,222 ) 127,415 Related Parties Various 12,536 4,704 — (47 ) 17,193 Other reinsurers' balances - each less than 5% of total A- or higher 239,736 76,347 265,365 (6,695 ) 574,753 Total $ 1,129,743 $ 164,422 $ 517,122 $ (186,964 ) $ 1,624,323 NGHC $ 1,077,335 $ 122,626 $ 416,142 $ (186,942 ) $ 1,429,161 Reciprocal Exchanges 52,408 41,796 100,980 (22 ) 195,162 Total $ 1,129,743 $ 164,422 $ 517,122 $ (186,964 ) $ 1,624,323 Recoverable on December 31, 2016 A.M. Best Unpaid Paid Prepaid Funds Held Net Reinsurer: MCCA NR $ 663,943 $ 7,969 $ 3,911 $ — $ 675,823 NCRF NR 100,470 29,274 52,726 — 182,470 Related Parties Various 26,782 10,264 — (2 ) 37,044 Other reinsurers' balances - each less than 5% of total A- or higher 89,602 19,932 100,333 (4,984 ) 204,883 Total $ 880,797 $ 67,439 $ 156,970 $ (4,986 ) $ 1,100,220 NGHC $ 838,605 $ 53,659 $ 87,285 $ (4,964 ) $ 974,585 Reciprocal Exchanges 42,192 13,780 69,685 (22 ) 125,635 Total $ 880,797 $ 67,439 $ 156,970 $ (4,986 ) $ 1,100,220 Funds held for reinsurers are recorded within reinsurance payable in the Company’s consolidated balance sheets. Additionally, collateral is available to the Company in the form of letters of credit and trust agreements in the amounts of $93,176 and $55,844 , as of December 31, 2017 and 2016, respectively. See Note 16 , “ Related Party Transactions ” for additional information about reinsurance agreements with related parties.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consisted of the following: December 31, 2017 2016 Accounts payable related to commissions $ 59,052 $ 59,609 Accrued expenses related to employees 47,423 43,468 Information technology payable 30,387 24,417 Payable to carrier 16,988 38,839 Dividends payable 12,143 12,101 Escheats payable 11,528 12,887 Premiums payable 5,789 11,385 Marketing accruals 5,466 4,065 Interest payable 4,186 8,144 Investments payable 2,526 20,936 Other 96,295 72,788 Subtotal $ 291,783 $ 308,639 Related Parties: Information technology payable $ 133,768 $ 11,600 License fee payable — 13,601 Other 6,330 4,070 Subtotal $ 140,098 $ 29,271 Total $ 431,881 $ 337,910 NGHC $ 423,054 $ 331,129 Reciprocal Exchanges 8,827 6,781 Total $ 431,881 $ 337,910

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company files a consolidated Federal income tax return. The Reciprocal Exchanges are not included in the Company’s consolidated tax return as the Company does not have an ownership interest in the Reciprocal Exchanges, and they are not a part of the consolidated tax sharing agreement among the Company and its subsidiaries. Federal income tax expense consisted of the following: Year Ended December 31, 2017 2016 2015 NGHC Reciprocal Exchanges Total NGHC Reciprocal Total NGHC Reciprocal Total Current expense (benefit) Federal $ 13,876 $ 2,840 $ 16,716 $ 61,893 $ 857 $ 62,750 $ 52,238 $ (1,059 ) $ 51,179 Foreign 2,057 — 2,057 5,119 — 5,119 — — — Total current tax expense (benefit) $ 15,933 $ 2,840 $ 18,773 $ 67,012 $ 857 $ 67,869 $ 52,238 $ (1,059 ) $ 51,179 Deferred tax expense (benefit) Federal $ 59,304 $ (8,485 ) $ 50,819 $ (4,195 ) $ (10,648 ) $ (14,843 ) $ (3,019 ) $ (4,890 ) $ (7,909 ) Foreign (8,319 ) — (8,319 ) (19,028 ) — (19,028 ) (27,094 ) — (27,094 ) Total deferred tax expense (benefit) $ 50,985 $ (8,485 ) $ 42,500 $ (23,223 ) $ (10,648 ) $ (33,871 ) $ (30,113 ) $ (4,890 ) $ (35,003 ) Provision (benefit) for income taxes $ 66,918 $ (5,645 ) $ 61,273 $ 43,789 $ (9,791 ) $ 33,998 $ 22,125 $ (5,949 ) $ 16,176 The domestic and foreign components of income before taxes and earnings of equity method investments are as follows: Year Ended December 31, 2017 2016 2015 NGHC Reciprocal Total NGHC Reciprocal Total NGHC Reciprocal Total Domestic $ 230,628 $ (9,282 ) $ 221,346 $ 185,771 $ 10,764 $ 196,535 $ 225,272 $ 7,944 $ 233,216 Foreign (49,070 ) — (49,070 ) 18,236 — 18,236 (69,370 ) — (69,370 ) Income (loss) $ 181,558 $ (9,282 ) $ 172,276 $ 204,007 $ 10,764 $ 214,771 $ 155,902 $ 7,944 $ 163,846 The Tax Cuts and Jobs Act was enacted on December 22, 2017 (the “TCJA”). The TCJA reduces the U.S. federal corporate tax rate from 35% to 21% , requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, creates new taxes on certain foreign sourced earnings, and revises the tax treatment of certain items for property and casualty insurers. As of December 31, 2017 , the Company has not completed the accounting for the tax effects of enactment of the TCJA; however, under the SEC guidance, Staff Accounting Bulletin No. 118 (“SAB 118”), in certain cases, as described below, the Company has made a reasonable estimate of the effects on the existing deferred tax balances. For the items for which the Company was able to determine a reasonable estimate, the Company recognized a provisional expense (benefit) of $25,783 for NGHC and $(5,194) for the Reciprocal Exchanges. These amounts are primarily related to the restatement of deferred taxes from 35% to the newly enacted 2018 rate of 21% , and are included as a component of income tax expense from continuing operations. In all cases, the Company will continue to make and refine calculations as additional analysis is completed. Deferred income taxes are recognized for the future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities. The tax effects of temporary differences that give rise to the net deferred tax liability are presented below based upon the 2018 enacted rate of 21% . The tax effects of temporary differences that give rise to the net deferred tax asset or liability are presented below: December 31, 2017 2016 NGHC Reciprocal Total NGHC Reciprocal Total Deferred tax assets: Accrued expenses $ 8,195 $ 5,249 $ 13,444 $ 36,518 $ 13,216 $ 49,734 Unearned premiums and other revenue 60,298 4,279 64,577 104,955 6,659 111,614 Bad debt 3,887 33 3,920 6,228 366 6,594 Depreciation 3,878 53 3,931 6,083 — 6,083 Contingent commissions 690 — 690 12,547 — 12,547 Loss reserve discount 10,509 953 11,462 11,782 1,396 13,178 Net operating loss carryforwards 13,607 3,905 17,512 22,833 5,655 28,488 Capital loss carryforwards 4,037 190 4,227 2,401 — 2,401 Special estimated tax payments 1,244 — 1,244 2,072 — 2,072 Impairments 783 — 783 16,313 — 16,313 Goodwill — — — 1,701 — 1,701 Foreign translation 2,076 — 2,076 1,249 — 1,249 Stock-based compensation 3,396 — 3,396 4,171 — 4,171 Other 23,847 1,062 24,909 20,488 611 21,099 Gross deferred tax assets 136,447 15,724 152,171 249,341 27,903 277,244 Less: Valuation allowance — (5,410 ) (5,410 ) — (7,135 ) (7,135 ) Total deferred tax assets 136,447 10,314 146,761 249,341 20,768 270,109 Deferred tax liabilities: Deferred acquisition costs 43,311 4,376 47,687 65,943 10,555 76,498 Investments 503 — 503 — 353 353 Intangible assets 46,103 914 47,017 91,336 3,748 95,084 Loss reserve discount earnout 3,649 313 3,962 — — — Goodwill 1,893 — 1,893 — — — Premises and equipment 2,040 — 2,040 4,520 — 4,520 Statutory equalization reserves — — — 8,319 — 8,319 Unrealized capital gains — 91 91 7,438 1,865 9,303 Surplus note interest — 13,003 13,003 — 22,575 22,575 Other 274 — 274 433 767 1,200 Gross deferred tax liabilities 97,773 18,697 116,470 177,989 39,863 217,852 Deferred tax asset $ 38,674 $ — $ 38,674 $ 71,352 $ — $ 71,352 Deferred tax liability $ — $ (8,383 ) $ (8,383 ) $ — $ (19,095 ) $ (19,095 ) Excluding the Reciprocal Exchanges, there were no deferred tax asset valuation allowances at December 31, 2017 and 2016 . In assessing the reliability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Management believes that it is more likely than not that the results of future operations will generate sufficient taxable income to realize the deferred tax assets. For the Reciprocal Exchanges, the Company had a partial valuation allowance against the net deferred tax assets as of December 31, 2017 and 2016 , respectively, and no tax benefit from consolidated pre-tax losses generated for the years ended December 31, 2017 and 2016 , was recognized. For the year ended December 31, 2017 , for the New Jersey Skylands Insurance Association consolidated group (“NJSIA”), negative evidence in the form of a multi-year history of net operating losses for tax purposes plus expected break-even or minimal taxable income in future years supported the determination that the realized net deferred tax asset should be fully reserved. For NJSIA, at December 31, 2017 , in considering the need for the full valuation allowance, the Company concluded that retaining a deferred tax liability of $954 associated with the indefinite long-lived surplus note intangibles was appropriate considering this liability cannot be used to offset the Company’s net deferred tax asset when determining the amount of valuation allowance required. Under the Tax Cut and Jobs Act, undistributed Post-1986 earnings and profits (“E&P”) previously deferred from U.S. income taxes are subject to a one-time transition tax. Based on an initial review, the Company cannot reasonably estimate its one-time transitional tax liability at December 31, 2017 . As provided under SAB 118, the Company will disclose an estimate in a period where it can reasonably calculate its post-1986 foreign E&P previously deferred from U.S. federal taxation and finalize the amount held in cash or other specified assets. No additional income taxes have been provided for any remaining undistributed foreign earnings not subject to the transition tax, or any additional outside basis difference inherent in these entities, as these amounts continue to be indefinitely reinvested in foreign operations. Determining the amount of unrecognized deferred tax liability related to any remaining undistributed foreign earnings not subject to the transition tax and additional outside basis difference in these entities (i.e., basis difference in excess of that subject to the one-time transition tax) is not practicable. Excluding the Reciprocal Exchanges, the Company had net operating carryforwards of $64,795 , $65,237 and $9,453 available for tax purposes for the years ended December 31, 2017 , 2016 and 2015 , respectively. The net operating loss carryforwards expire between December 31, 2029 and December 31, 2036. Total income tax expense is different from the amount determined by multiplying earnings before income taxes by the statutory Federal tax rate of 35% . The reasons for such differences are as follows: Year Ended December 31, 2017 NGHC Reciprocal Exchanges Total Tax Rate Income (loss) before provision for income taxes and earnings of equity method investments $ 181,558 $ (9,282 ) $ 172,276 Tax rate 35 % 35 % 35 % Computed “expected” tax expense $ 63,545 $ (3,249 ) $ 60,296 35.00 % Tax effects resulting from: Tax-exempt interest (2,634 ) (110 ) (2,744 ) (1.59 ) Exempt foreign income (4,940 ) — (4,940 ) (2.87 ) Equity method income (3,078 ) — (3,078 ) (1.79 ) Goodwill impairment 1,709 — 1,709 0.99 Statutory equalization reserves (8,319 ) — (8,319 ) (4.83 ) Change in valuation allowance — 1,255 1,255 0.73 Deferred tax impairment due to 2017 tax reform 25,783 (5,194 ) 20,589 11.95 Other permanent items (5,148 ) 1,653 (3,495 ) (2.03 ) Provision (benefit) for income taxes $ 66,918 $ (5,645 ) $ 61,273 35.56 % Year Ended December 31, 2016 NGHC Reciprocal Exchanges Total Tax Rate Income before provision for income taxes and earnings of equity method investments $ 204,007 $ 10,764 $ 214,771 Tax rate 35 % 35 % 35 % Computed “expected” tax expense $ 71,402 $ 3,767 $ 75,169 35.00 % Tax effects resulting from: Tax-exempt interest (3,212 ) (149 ) (3,361 ) (1.56 ) Exempt foreign income (13,416 ) — (13,416 ) (6.25 ) Equity method income 5,460 — 5,460 2.54 Goodwill impairment 1,023 — 1,023 0.48 Statutory equalization reserves (5,898 ) — (5,898 ) (2.75 ) State tax 4,824 — 4,824 2.25 Change in valuation allowance — (13,403 ) (13,403 ) (6.24 ) Bargain purchase gain (8,508 ) — (8,508 ) (3.96 ) Other permanent items (7,886 ) (6 ) (7,892 ) (3.68 ) Provision (benefit) for income taxes $ 43,789 $ (9,791 ) $ 33,998 15.83 % Year Ended December 31, 2015 NGHC Reciprocal Exchanges Total Tax Rate Income before provision for income taxes and earnings of equity method investments $ 155,902 $ 7,944 $ 163,846 Tax rate 35 % 35 % 35 % Computed “expected” tax expense $ 54,566 $ 2,780 $ 57,346 35.00 % Tax effects resulting from: Tax-exempt interest (1,354 ) (165 ) (1,519 ) (0.93 ) Exempt foreign income (11,393 ) — (11,393 ) (6.95 ) Equity method income 1,206 — 1,206 0.74 Goodwill impairment 6,113 — 6,113 3.73 Statutory equalization reserves (27,094 ) — (27,094 ) (16.54 ) State tax 1,754 — 1,754 1.07 Change in valuation allowance — (4,025 ) (4,025 ) (2.46 ) Other permanent items (1,673 ) (4,539 ) (6,212 ) (3.79 ) Provision (benefit) for income taxes $ 22,125 $ (5,949 ) $ 16,176 9.87 % As permitted by ASC 740, “Income Taxes,” the Company recognizes interest and penalties, if any, related to unrecognized tax benefits in its income tax provision. The Company does not have any unrecognized tax benefits and, therefore, has not recorded any unrecognized tax benefits, or any related interest and penalties, as of December 31, 2017 and 2016 . No interest or penalties have been recorded by the Company for the years ended December 31, 2017 , 2016 and 2015 . The Company does not anticipate any significant changes to its total unrecognized tax benefits in the next 12 months. All tax liabilities are payable to the Internal Revenue Service (“IRS”) and various state and local taxing agencies. The Company’s subsidiaries are currently under audit by the IRS for the year ended December 31, 2014, and open to years thereafter for federal tax purposes. For state and local tax purposes, the Company is open to audit for tax years ended December 31, 2013 forward, depending on jurisdiction.

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt	Debt 7.625% Subordinated Notes due 2055 The Company previously issued $100,000 aggregate principal amount of the Company’s 7.625% subordinated notes due 2055 (the “ 7.625% Notes”) in a public offering. The net proceeds the Company received from the issuance was approximately $96,550 , after deducting the underwriting discount, commissions and expenses. The 7.625% Notes bear interest at a rate equal to 7.625% per year, payable quarterly in arrears on March 15, June 15, September 15 and December 15 of each year. The 7.625% Notes are the Company’s subordinated unsecured obligations and rank (i) senior in right of payment to any future junior subordinated debt, (ii) equal in right of payment with any unsecured, subordinated debt that the Company incurs in the future that ranks equally with the 7.625% Notes, and (iii) subordinate in right of payment to any of the Company’s existing and future senior debt, including amounts outstanding under the Company’s revolving credit facility, the Company’s 6.75% notes and certain of the Company’s other obligations. In addition, the 7.625% Notes are structurally subordinated to all existing and future indebtedness, liabilities and other obligations of the Company’s subsidiaries. The 7.625% Notes mature on September 15, 2055, unless earlier redeemed or purchased by the Company. Interest expense on the 7.625% Notes for the years ended December 31, 2017 , 2016 and 2015 , was $7,454 , $7,625 and $2,967 , respectively. The indenture contains customary covenants, such as reporting of annual and quarterly financial results, and restrictions on certain mergers and consolidations. The indenture also includes covenants relating to the incurrence of debt if the Company’s consolidated leverage ratio would exceed 0.35 to 1.00 , a limitation on liens, a limitation on the disposition of stock of certain of the Company’s subsidiaries and a limitation on transactions with certain of the Company’s affiliates. The Company was in compliance with all of the covenants contained in the indenture as of December 31, 2017 . 6.75% Notes due 2024 The Company previously issued $250,000 aggregate principal amount of the Company’s 6.75% notes due 2024 (the “ 6.75% Notes”) to certain purchasers in a private placement. The net proceeds the Company received from the issuance was approximately $245,000 , after deducting the issuance expenses. The 6.75% Notes bear interest at a rate equal to 6.75% per year, payable semiannually in arrears on May 15 and November 15 of each year. The 6.75% Notes are the Company’s general unsecured obligations and rank equally in right of payment with its other existing and future senior unsecured indebtedness and senior in right of payment to any of its indebtedness that is contractually subordinated to the 6.75% Notes. The 6.75% Notes are also effectively subordinated to any of the Company’s existing and future secured indebtedness to the extent of the value of the collateral securing such indebtedness and are structurally subordinated to the existing and future indebtedness of the Company’s subsidiaries (including trade payables). The 6.75% Notes mature on May 15, 2024, unless earlier redeemed or purchased by the Company. The Company also issued an additional $100,000 aggregate principal amount of the Company’s 6.75% Notes to certain purchasers in a private placement. The additional 6.75% Notes bear interest at a rate equal to 6.75% per year, payable semiannually in arrears on May 15 and November 15 of each year. The additional 6.75% Notes mature on May 15, 2024, unless earlier redeemed or purchased by the Company. The net proceeds the Company received from the issuance was approximately $98,850 , after deducting the estimated issuance expenses payable by the Company. The additional 6.75% Notes were issued under the same indenture as the original 6.75% Notes. Interest expense on the 6.75% Notes, including the additional issuance, for the years ended December 31, 2017 , 2016 and 2015 , was $23,688 , $23,625 and $18,428 , respectively. The indenture contains customary covenants, such as reporting of annual and quarterly financial results, and restrictions on certain mergers and consolidations. The indenture also includes covenants relating to the incurrence of debt if the Company’s consolidated leverage ratio would exceed 0.35 to 1.00 , a limitation on liens, a limitation on the disposition of stock of certain of the Company’s subsidiaries and a limitation on transactions with certain of the Company’s affiliates. The Company was in compliance with all of the covenants contained in the indenture as of December 31, 2017 . Subordinated Debentures The Company’s subsidiary, Direct General Corporation, is the issuer of junior subordinated debentures (the “Subordinated Debentures”) relating to an issuance of trust preferred securities. The Subordinated Debentures require interest-only payments to be made on a quarterly basis, with principal due at maturity. The Subordinated Debentures’ principal amounts of $41,238 and $30,930 mature on 2035 and 2037, respectively, and bear interest at an annual rate equal to LIBOR plus 3.40% and LIBOR plus 4.25% , respectively. The Subordinated Debentures are redeemable by the Company at a redemption price equal to 100% of their principal amount. Interest expense on the Subordinated Debentures for the years ended December 31, 2017 and 2016 was $3,768 and $546 , respectively. Imperial-related Debt The Company’s subsidiary, Imperial Fire and Casualty Insurance Company, is the issuer of $5,000 principal amount of Surplus Notes due 2034 (“Imperial Surplus Notes”). The notes bear interest at an annual rate equal to LIBOR plus 4.05% , payable quarterly. The notes are redeemable by the Company at a redemption price equal to 100% of their principal amount. Interest expense on the Imperial Surplus Notes for the years ended December 31, 2017 , 2016 and 2015 was $265 , $240 and $220 , respectively. SPCIC-related Debt The Company’s subsidiary, Standard Property and Casualty Insurance Company, is the issuer of $4,000 principal amount of Surplus Notes due 2033 (“SPCIC Surplus Notes”). The notes bear interest at an annual rate equal to LIBOR plus 4.15% , payable quarterly. The notes are redeemable by the Company at a redemption price equal to 100% of their principal amount. Interest expense on the SPCIC Surplus Notes for the years ended December 31, 2017 and 2016 was $217 and $51 , respectively. Revolving Credit Agreement On January 25, 2016 , the Company entered into a credit agreement (the “Credit Agreement”), among JPMorgan Chase Bank, N.A., as Administrative Agent, KeyBank National Association as Syndication Agent, and Associated Bank, National Association and First Niagara Bank, N.A., as Co-Documentation Agents, and the various lending institutions party thereto. The credit facility is a $225,000 base revolving credit facility with a letter of credit sublimit of $112,500 and an expansion feature not to exceed $50,000 . As of December 31, 2017 , the Credit Agreement has been expanded to $245,000 . Proceeds of borrowings under the Credit Agreement may be used for working capital, acquisitions and general corporate purposes. The Credit Agreement has a maturity date of January 25, 2020 . The Credit Agreement contains certain restrictive covenants customary for facilities of this type (subject to negotiated exceptions and baskets), including restrictions on indebtedness, liens, acquisitions and investments, restricted payments and dispositions. There are also financial covenants that require the Company to maintain a minimum consolidated net worth, a maximum consolidated leverage ratio, a minimum fixed charge coverage ratio, a minimum risk-based capital and a minimum statutory surplus. The Credit Agreement also provides for customary events of default, with grace periods where customary, including failure to pay principal when due, failure to pay interest or fees within three business days after becoming due, failure to comply with covenants, breaches of representations and warranties, default under certain other indebtedness, certain insolvency or receivership events affecting the Company and its subsidiaries, the occurrence of certain material judgments, or a change in control of the Company. Upon the occurrence and during the continuation of an event of default, the administrative agent, upon the request of the requisite percentage of the lenders, may terminate the obligations of the lenders to make loans and to issue letters of credit under the Credit Agreement, declare the Company’s obligations under the Credit Agreement to become immediately due and payable and/or exercise any and all remedies and other rights under the Credit Agreement. Borrowings under the Credit Agreement bear interest at either the Alternate Base Rate (“ABR”) or LIBOR. ABR borrowings (which are borrowings bearing interest at a rate determined by reference to the ABR) under the Credit Agreement will bear interest at the greatest of (a) the prime rate in effect on such day, (b) the federal funds effective rate on such day plus 0.5 percent or (c) the adjusted LIBOR for a one-month interest period on such day plus 1 percent . Eurodollar borrowings under the Credit Agreement will bear interest at the adjusted LIBOR for the interest period in effect. Fees payable by the Company under the Credit Agreement include a letter of credit participation fee (the margin applicable to Eurodollar borrowings), a letter of credit fronting fee with respect to each letter of credit ( 0.125% ) and a commitment fee on the available commitments of the lenders (a range of 0.20% to 0.30% based on the Company’s consolidated leverage ratio, and which rate was 0.30% as of December 31, 2017 ). As of December 31, 2017 , there was $190,000 outstanding under the Credit Agreement. The weighted average interest rate on the amount outstanding as of December 31, 2017 was 3.77% . Interest payments are due the last day of the interest period in intervals of three months duration, commencing on the date of such borrowing. Interest expense on the Credit Agreement for the years ended December 31, 2017 and 2016 was $4,229 and $945 , respectively. The Company was in compliance with all of the covenants under the Credit Agreement as of December 31, 2017 . Century-National Promissory Note In 2016, in connection with the closing of the Company’s acquisition of all of the issued and outstanding shares of capital stock of Century-National and Western General, the Company issued a promissory note (“Century-National Promissory Note”) in the amount of $172,794 to the seller to fund a portion of the purchase price for the acquisition. The Century-National Promissory Note was unsecured and had a two -year term. Principal on the Century-National Promissory Note was payable in two equal installments of approximately $86,397 on June 1, 2017 and 2018 , respectively. Interest on the outstanding principal balance of the Century-National Promissory Note accrued at an annual rate of 4.4% and was payable in arrears on each of the two payment dates. During 2017, the Company prepaid the Century-National Promissory Note in the amount of $182,099 , including accrued interest of $9,305 . Interest expense on the Century-National Promissory Note for the years ended December 31, 2017 and 2016 was $4,689 and $4,615 , respectively. Maturities of the Company’s debt for the five years subsequent to December 31, 2017 are as follows: December 31, 2018 2019 2020 2021 2022 Thereafter Total 7.625% Notes $ — $ — $ — $ — $ — $ 100,000 $ 100,000 6.75% Notes — — — — — 350,000 350,000 Subordinated Debentures — — — — — 72,168 72,168 Imperial Surplus Notes — — — — — 5,000 5,000 SPCIC Surplus Notes — — — — — 4,000 4,000 Credit Agreement — — 190,000 — — — 190,000 Total principal amount of debt $ — $ — $ 190,000 $ — $ — $ 531,168 $ 721,168 Less: Unamortized debt issuance costs and unamortized discount (7,458 ) Carrying amount of debt $ 713,710

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The significant shareholder of the Company has an ownership interest in AmTrust, Maiden Holdings Ltd. (“Maiden”) and ACP Re. The Company provides and receives services from these related entities as follows: Agreements with AmTrust and Affiliated Entities Asset Management Agreement Pursuant to an Asset Management Agreement among the Company and AmTrust, the Company pays AmTrust a fee for managing the Company’s investment portfolio. AmTrust provides investment management services for a quarterly fee of 0.0375% of the average value of assets under management if the average value of the account for the previous calendar quarter is greater than $1 billion . The agreement may be terminated upon 30 days written notice by either party. The amounts charged for such expenses were $4,716 , $3,436 and $2,384 for the years ended December 31, 2017 , 2016 and 2015 , respectively. As of December 31, 2017 and 2016 , there was a payable to AmTrust related to these services in the amount of $1,208 and $926 , respectively. Master Services Agreement Pursuant to a master services agreement among the Company and AmTrust, AmTrust provided the Company information technology development services in connection with the development and licensing of a policy management system (“the System”). AmTrust received a license fee of 1.25% of gross premium written by the Company and its affiliates written on the system plus the costs for development and support services. The Company was obligated to pay a licensing fee for use of the System until 2023. In addition, AmTrust provides printing and mailing services at a per piece cost for policy and policy related materials, such as invoices, quotes, notices and endorsements, associated with the policies processed on the System. AmTrust also provides the Company services in managing the premium receipts from its lockbox facilities based on actual volume and actual cost. The Company recorded expenses related to this agreement of $41,540 , $51,446 and $36,742 for the years ended December 31, 2017 , 2016 and 2015 , respectively. As of December 31, 2017 and 2016 , there was a payable related to the services received under this agreement in the amount of $3,682 and $27,693 , respectively. On September 13, 2017 , the Company entered into an asset purchase and license agreement (the “Agreement”) with AmTrust, pursuant to which the Company acquired ownership of the System and the related intellectual property, as well as a non-exclusive perpetual license to certain software programs used in connection with the System, for a purchase price of $200,000 , including license fees which would have been payable for use of the System during the third quarter 2017. The purchase price is payable in three equal installments in the amount of $66,667 , with the first payment made upon the execution of the Agreement, the second payment payable upon the 6-month anniversary of the Agreement, and the third payment payable upon the later of the completion of the full separation and transfer of the System to the Company’s operating environment and the 18-month anniversary of the Agreement. In addition, the Company will be required to pay AmTrust costs for the implementation of the System within the Company's technology environment (up to $5,000 ). The Agreement also terminated the existing master services agreement between the Company and AmTrust. AmTrust will continue to provide printing and mailing services, and management of the premium receipts from its lockbox facilities during a transition period pursuant to the Agreement under the same terms as those provided under the master services agreement. Use of the Company Aircraft In 2017, the Company entered into a time share agreement with AmTrust for the use of the Company’s plane. AmTrust utilized the plane during the year ended December 31, 2017 and paid the Company $30 for the time share. Reinsurance Agreement The Company has a reinsurance agreement with a segregated cell company managed by AmTrust, whereby the Company cedes 25% of the business written by certain agents who are members of the Company’s captive agent program along with 25% of any related losses. The Company receives a ceding commission income of 25% of the associated ceded premiums. Each party may terminate the agreement by providing 90 days written notice. The amounts related to this reinsurance treaty are as follows: December 31, 2017 2016 Reinsurance Recoverable $ 1,552 $ 1,083 Commission Receivable 174 139 Reinsurance Payable 670 533 Year Ended December 31, 2017 2016 2015 Ceded Premiums $ 2,524 $ 2,184 $ 1,504 Ceding Commission Income 882 443 470 Ceded Losses and LAE 1,659 1,293 814 NGHC Quota Share Agreement The Company participated in a quota share reinsurance treaty with ACP Re, Maiden and AmTrust, whereby the Company ceded 50% of the total net earned premiums, net of a ceding commission, and net incurred losses and LAE on business with effective dates after March 1, 2010 (“NGHC Quota Share”). In August 2013, the Company terminated the NGHC Quota Share agreement on a run-off basis. The net reinsurance recoverable is $15,688 and $2,938 at December 31, 2017 and 2016, respectively. The net recovery under the agreement was $3,356 , $13,271 and $8,104 during 2017, 2016 and 2015, respectively. The agreement also stipulates that if the Company would be denied full statutory credit for reinsurance ceded pursuant to the credit for reinsurance laws or regulations in any applicable jurisdiction, the reinsurers will secure an amount equal to that obligation through a letter of credit; assets held in trust for the benefit of the Company or cash. ACP Re and Maiden held assets in trust in the amount of $6,530 and $13,834 , respectively, as of December 31, 2017 and $801 and $13,298 , respectively, as of December 31, 2016 . LSC Entities, Limited Liability Companies and Limited Partnerships The Company has ownership interest in LSC Entities, limited liability companies and limited partnerships with related parties. For further discussion see Note 4 , “ Investments - Equity Method Investments - Related Parties” for additional information. Agreements with ACP Re Credit Agreement In 2014, the Company entered into a credit agreement (the “ACP Re Credit Agreement”) by and among AmTrust, as administrative agent, ACP Re, as borrower, ACP Re Holdings, LLC, parent company of ACP Re, as guarantor, and AmTrust and the Company, as lenders, pursuant to which the lenders made a $250,000 loan ( $125,000 made by each Lender) to the borrowers on the terms and conditions contained within the ACP Re Credit Agreement. On July 28, 2016, the parties entered into a restatement agreement (the “Restatement Agreement”) to the ACP Re Credit Agreement. Under the restated terms, the borrower became ACP Re Holdings, LLC, a Delaware limited liability company owned by a related-party trust, the Michael Karfunkel Family 2005 Trust (the “Trust”). The Trust will cause ACP Re Holdings, LLC to maintain assets having a value greater than 115% of the value of the then outstanding loan balance, and if there is a shortfall, the Trust will make a contribution to ACP Re Holdings, LLC of assets having a market value of at least the shortfall (the “Maintenance Covenant”). The amounts borrowed are secured by equity interests, cash and cash equivalents, other investments held by ACP Re Holdings, LLC and proceeds of the foregoing in an amount equal to the requirements of the Maintenance Covenant. The maturity date of the loan changed from September 15, 2021 to September 20, 2036. The interest rate on the outstanding principal balance of $250,000 changed from a fixed annual rate of 7% to a fixed annual rate of 3.7% , provided that up to 1.2% thereof may be paid in kind. Commencing on September 20, 2026, and for each year thereafter, two percent of the then outstanding principal balance of the loan (inclusive of any amounts previously paid in kind) is due and payable. A change of control of greater than 50% and an uncured breach of the Maintenance Covenant are included as events of default. As of December 31, 2017 and 2016 there was a receivable related to the ACP Re Credit Agreement of $126,173 and $125,000 , respectively. The Company recorded interest income of $4,654 , $7,593 and $8,701 for the years ended December 31, 2017 , 2016 and 2015 , respectively, under the ACP Re Credit Agreement. Management evaluates the loan for impairment on a quarterly basis, including the adequacy of the Company’s reserve position based on collateral levels maintained. Management determined no reserve was needed for the carrying value of the loan at December 31, 2017 and 2016 . Other Related Party Transactions Lease Agreements The Company leases office space at 59 Maiden Lane in New York, New York from 59 Maiden Lane Associates LLC, an entity that is wholly-owned by the Karfunkel family. The lease term is through 2022. The Company paid $783 in rent for the year ended December 31, 2017 . The Company leases office space at 30 North LaSalle Street, Chicago, Illinois from 30 North LaSalle Street Partners LLC, an entity that is wholly-owned by the Karfunkel family. The lease term is through 2020. The Company paid $297 in rent for the year ended December 31, 2017 . Use of the Company Aircraft In April 2017, the Company and Barry Karfunkel, President and Chief Executive Officer of the Company, entered into a time sharing agreement for the use of the Company’s plane. During the year ended December 31, 2017 , Mr. Barry Karfunkel reimbursed the Company $93 for his personal use of the company-owned aircraft.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Lease Commitments The Company has various lease agreements for office space, store fronts and equipment. The Company is obligated under leases for office space and store fronts expiring at various dates through 2029. The office space and store fronts lease expense for the years ended December 31, 2017 , 2016 and 2015 was $35,435 , $24,772 and $14,310 , respectively. The Company’s future minimum lease payments as of December 31, 2017 , for each of the next five years and thereafter are as follows: December 31, Operating Leases Capital Leases Total 2018 $ 32,165 $ 8,361 $ 40,526 2019 29,837 8,660 38,497 2020 23,856 8,974 32,830 2021 17,869 4,632 22,501 2022 14,328 620 14,948 Thereafter 45,646 1,300 46,946 Total $ 163,701 $ 32,547 $ 196,248 Litigation The Company’s insurance subsidiaries are named as defendants in various legal actions arising principally from claims made under insurance policies and contracts. Those actions are considered by the Company in estimating the loss and LAE reserves. The Company’s management believes the resolution of those actions will not have a material adverse effect on the Company’s financial position or results of operations. Employment Agreements The Company has entered into employment agreements with certain individuals. The employment agreements provide for bonuses, executive benefits and severance payments under certain circumstances. Amounts payable under these agreements for the next three years are as follows: December 31, 2018 $ 5,795 2019 1,436 2020 29 Total $ 7,260

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Preferred Stock In 2016 , the Company completed a public offering of 8,000,000 of its depositary shares, each representing a 1/40th interest in a share of its 7.50% Non-Cumulative Preferred Stock, Series C, $0.01 par value per share (the “Series C Preferred Stock”), with a liquidation preference of $1,000 per share (equivalent to $25 per depositary share). Each depositary share entitles the holder to a proportional fractional interest in all rights and preferences of the Series C Preferred Stock represented thereby (including any dividend, liquidation, redemption and voting rights). Dividends on the Series C Preferred Stock represented by the depositary shares will be payable on the liquidation preference amount, on a non-cumulative basis, when, as and if declared by the Company’s Board of Directors, at a rate of 7.50% per annum, quarterly in arrears, on January 15, April 15, July 15, and October 15 of each year. Dividends on the Series C Preferred Stock are not cumulative. Accordingly, in the event dividends are not declared on the Series C Preferred Stock for payment on any dividend payment date, then those dividends will not accumulate and will not be payable. If the Company has not declared a dividend before the dividend payment date for any dividend period, the Company will have no obligation to pay dividends for that dividend period, whether or not dividends on the Series C Preferred Stock are declared for any future dividend payment. The Series C Preferred Stock represented by the depositary shares is not redeemable prior to July 15, 2021 . After that date, the Company may redeem at its option, in whole or in part, the Series C Preferred Stock represented by the depositary shares at a redemption price of $1,000 per share (equivalent to $25 per depositary share) plus any declared and unpaid dividends for prior dividend periods and accrued but unpaid dividends (whether or not declared) for the then current dividend period. A total of 8,000,000 depositary shares (equivalent to 200,000 shares of Series C Preferred Stock) were issued. In 2015 , the Company completed a public offering of 6,600,000 of its depositary shares, each representing a 1/40th interest in a share of its 7.50% Non-Cumulative Preferred Stock, Series B, $0.01 par value per share (the “Series B Preferred Stock”), with a liquidation preference of $1,000 per share (equivalent to $25 per depositary share). Each depositary share entitles the holder to a proportional fractional interest in all rights and preferences of the Series B Preferred Stock represented thereby (including any dividend, liquidation, redemption and voting rights). Dividends on the Series B Preferred Stock represented by the depositary shares will be payable on the liquidation preference amount, on a non-cumulative basis, when, as and if declared by the Company’s Board of Directors, at a rate of 7.50% per annum, quarterly in arrears, on January 15, April 15, July 15, and October 15 of each year. Dividends on the Series B Preferred Stock are not cumulative. Accordingly, in the event dividends are not declared on the Series B Preferred Stock for payment on any dividend payment date, then those dividends will not accumulate and will not be payable. If the Company has not declared a dividend before the dividend payment date for any dividend period, the Company will have no obligation to pay dividends for that dividend period, whether or not dividends on the Series B Preferred Stock are declared for any future dividend payment. The Series B Preferred Stock represented by the depositary shares is not redeemable prior to April 15, 2020. After that date, the Company may redeem at its option, in whole or in part, the Series B Preferred Stock represented by the depositary shares at a redemption price of $1,000 per share (equivalent to $25 per depositary share) plus any declared and unpaid dividends for prior dividend periods and accrued but unpaid dividends (whether or not declared) for the then current dividend period. A total of 6,600,000 depositary shares (equivalent to 165,000 shares of Series B Preferred Stock) were issued. In 2014 , the Company completed a public offering of 2,200,000 shares of 7.50% Non-Cumulative Preferred Stock, Series A, $0.01 par value per share (the “Series A Preferred Stock”). Dividends will be payable on the liquidation preference amount of $25 per share, on a non-cumulative basis, when, as and if declared by the Board of Directors, quarterly in arrears on the 15th day of January, April, July and October of each year at an annual rate of 7.50% . Dividends on the Series A Preferred Stock are not cumulative. Accordingly, in the event dividends are not declared on the Series A Preferred Stock for payment on any dividend payment date, then those dividends will not accumulate and will not be payable. If the Company has not declared a dividend before the dividend payment date for any dividend period, the Company will have no obligation to pay dividends for that dividend period, whether or not dividends on the Series A Preferred Stock are declared for any future dividend payment. The Series A Preferred Stock is not redeemable prior to July 15, 2019. After that date, the Company may redeem at its option, in whole or in part, the Series A Preferred Stock at a redemption price of $25 per share, plus any declared and unpaid dividends for prior dividend periods and accrued but unpaid dividends (whether or not declared) for the then current dividend period.

Benefits Plan

Benefits Plan	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [Abstract]
Benefits Plan	Benefits Plan A significant number of the Company’s employees participate in a defined contribution plan. Employer contributions vary based on criteria specific to the plan. Contribution expense was $8,049 , $5,251 and $3,729 for the years ended December 31, 2017 , 2016 and 2015 , respectively.

Statutory Financial Data, Risk-

Statutory Financial Data, Risk-Based Capital and Dividends Restrictions	12 Months Ended
	Dec. 31, 2017
Insurance [Abstract]
Statutory Financial Data, Risk-Based Capital and Dividends Restrictions	Statutory Financial Data, Risk-Based Capital and Dividend Restrictions The Company’s insurance subsidiaries file financial statements in accordance with statutory accounting practices (“SAP”) prescribed or permitted by domestic or foreign insurance regulatory authorities. The differences between statutory financial statements and financial statements prepared in accordance with GAAP vary between domestic and foreign jurisdictions. The principal differences relate to: (1) acquisition costs incurred in connection with acquiring new business which are charged to expense under SAP but under GAAP are deferred and amortized as the related premiums are earned; (2) ceding commission revenues are earned when ceded premiums are written except for ceding commission revenues in excess of anticipated acquisition costs, which are deferred and amortized as ceded premiums are earned. GAAP requires that all ceding commission revenues be earned as the underlying ceded premiums are earned over the term of the reinsurance agreements; (3) certain assets including certain receivables, a portion of the net deferred tax asset, prepaid expenses and furniture and equipment are not admitted; (4) limitation on net deferred tax assets created by the tax effects of temporary differences; (5) unpaid losses and loss expense, and unearned premium reserves are presented gross of reinsurance with a corresponding asset recorded; and (6) fixed maturity portfolios that are carried at fair value and changes in fair value are reflected directly in unassigned surplus, net of related deferred taxes. Risk-Based Capital Insurance companies in the U.S. are subject to certain Risk-Based Capital (“RBC”) requirements as specified by the National Association of Insurance Commissioners (“NAIC”). Under such requirements, the amount of statutory capital and surplus maintained by an insurance company is to be determined on asset risk, underwriting risk and other risk factors. As of December 31, 2017 and 2016 , the statutory capital and surplus of all of the Company’s insurance subsidiaries domiciled in the U.S. exceeded the RBC requirements. National General Re Ltd., the Company’s foreign reinsurance subsidiary, is a Class 3A insurer. As a result, the revised regulations require that the available statutory capital and surplus be equal to or exceed the value of both its Minimum Margin of Solvency (“MMS”) and the Enhanced Capital Requirement (“ECR”). The capital and solvency return will be filed with the Bermuda monetary authority on April 30, 2018 and the ECR based on the economic balance sheet will not be available until this filing is completed. The capital and surplus requirement is based on the statutory capital MMS prior to the ECR and the 25% of ECR criteria being calculated. The required MMS on this basis was $316,548 and $168,913 as of December 31, 2017 and 2016 , respectively. Statutory Financial Data The following table presents the statutory capital and surplus for the Company’s property and casualty, and life insurance companies in accordance with SAP: December 31, Statutory capital and surplus 2017 2016 Property and Casualty Insurance Companies: Domestic $ 1,329,301 $ 1,243,299 Foreign 686,784 710,946 Total $ 2,016,085 $ 1,954,245 Life Insurance Companies: Domestic $ 36,326 $ 27,163 Foreign 60,650 65,106 Total $ 96,976 $ 92,269 The following table presents the statutory net income (loss) for the Company’s property and casualty, and life insurance companies in accordance with SAP: Year Ended December 31, Statutory net income (loss) 2017 2016 2015 Property and Casualty Insurance Companies: Domestic $ 190,590 $ 67,831 $ (5,757 ) Foreign (133,757 ) 6,470 154,122 Total (1) $ 56,833 $ 74,301 $ 148,365 Life Insurance Companies: Domestic $ 10,148 $ 6,259 $ 893 Foreign (19,456 ) 3,414 8,271 Total (1) $ (9,308 ) $ 9,673 $ 9,164 (1) In 2016 the Company acquired seven domestic property and casualty insurance companies and one domestic life insurance company, the 2015 information is not presented for these companies. Reciprocal Exchanges The Reciprocal Exchanges prepare their statutory basis financial statements in accordance with SAP . For the years ended December 31, 2017 , 2016 and 2015 , the Reciprocal Exchanges had combined SAP net income (loss) of $(1,904) , $23,884 and $23,346 , respectively. As of December 31, 2017 and 2016 , the Reciprocal Exchanges had combined statutory capital and surplus of $125,222 and $149,288 , respectively. The Reciprocal Exchanges are required to maintain minimum capital and surplus in accordance with regulatory requirements. As of December 31, 2017 and 2016 , the capital and surplus levels of the Reciprocal Exchanges exceeded such required levels. The Reciprocal Exchanges are not owned by the Company, but managed through management agreements. Accordingly, the Reciprocal Exchanges’ net assets are not available to the Company. Dividend Restrictions The Company’s insurance subsidiaries are subject to statutory and regulatory restrictions, applicable to insurance companies, imposed by the states of domicile, which limit the amount of cash dividends or distributions that they may pay unless special permission is received from the state of domicile. This limit was approximately $387,620 and $397,125 as of December 31, 2017 and 2016 , respectively. During the years ended December 31, 2017 , 2016 and 2015 , there were $339,398 , $29,500 and $23,751 of dividends and return of capital paid by the Company’s insurance subsidiaries to their parent company or the Company, respectively.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	Share-Based Compensation The Company currently has two equity incentive plans (the “Plans”). The Plans authorize up to an aggregate of 7,435,000 shares of Company stock for awards of options to purchase shares of the Company’s common stock, stock appreciation rights, restricted stock, restricted stock units (“RSU”), unrestricted stock and other performance awards. The aggregate number of shares of common stock for which awards may be issued may not exceed 7,435,000 shares, subject to the authority of the Company’s Board of Directors to adjust this amount in the event of a consolidation, reorganization, stock dividend, recapitalization or similar transaction affecting the Company’s common stock. As of December 31, 2017 , 966,561 shares of Company’s common stock remained available for grants under the Plans. The Company recognizes compensation expense for its share-based payments based on the fair value of the awards. The Company grants stock options at exercise prices equal to the fair market value of the Company’s stock on the dates the options are granted. The options have a maximum term of ten years from the date of grant and vest primarily in equal annual installments over a range of one to five years following the date of grant for employee options. If a participant’s employment relationship ends, the participant’s vested awards will remain exercisable for the shorter of a period of 30 days or the period ending on the latest date on which such award could have been exercisable. The fair value of each option grant is separately estimated for each grant date. The fair value of each option is amortized into compensation expense on a straight-line basis between the grant date for the award and each vesting date. The Company has estimated the fair value of all stock option awards as of the date of the grant by applying the Black-Scholes-Merton multiple-option pricing valuation model. The application of this valuation model involves assumptions that are judgmental and highly sensitive in the determination of compensation expense. The Company grants RSUs with a grant date value equal to the closing stock price of the Company’s stock on the dates the units are granted and the RSUs generally vest over a period of three or four years. RSUs are net share settled. Under net settlement procedures, upon each settlement date, RSUs were withheld to cover the required withholding tax, which is based on the value of the RSU on the settlement date as determined by the closing price of the Company’s common stock on the trading day immediately preceding the applicable settlement date. The remaining amounts are delivered to the recipient as shares of the Company’s common stock. The amount remitted to the tax authorities for the employees’ tax obligation to the tax authorities is reflected as a financing activity in the consolidated statements of cash flows. These shares withheld by the Company as a result of the net settlement of RSUs are no longer considered outstanding on a diluted basis, thereby reducing the Company’s diluted shares used to calculate earnings per share. These shares are available for future issuance under the Plans. A summary of the Company’s stock option awards is shown below: Shares Subject to Options Outstanding December 31, 2017 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (1) Outstanding at beginning of year 3,583,670 $ 9.29 Exercised (133,085 ) 9.46 Outstanding at end of year 3,450,585 $ 9.37 5.0 $ 35,450 Exercisable at end of year 3,406,835 $ 9.26 4.9 $ 35,361 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying stock option awards and the closing price of the Company’s common stock of $19.64 , as reported on the Nasdaq Global Select Market on December 31, 2017 . No options were granted, forfeited or expired during the year ended December 31, 2017 . The total intrinsic value of the options exercised during the years ended December 31, 2017 , 2016 and 2015 was $1,782 , $6,533 and $7,973 , respectively. The total fair value of stock options vested for the years ended December 31, 2017 , 2016 and 2015 was $501 , $1,847 and $2,647 , respectively. A summary of the Company’s RSUs is shown below: RSUs December 31, 2017 Number of RSUs Weighted-Average Non-vested at beginning of year 567,972 $ 16.64 Granted 514,021 24.06 Vested (214,724 ) 17.05 Forfeited (21,810 ) 18.23 Non-vested at end of year 845,459 $ 21.83 The weighted-average grant-date fair value of RSUs granted for the years ended December 31, 2017 , 2016 and 2015 was $24.06 , $20.11 and $20.34 , respectively. The total fair value of the RSUs vested for the years ended December 31, 2017 , 2016 and 2015 was $3,661 , $1,714 and $437 , respectively. Compensation expense, included in general and administrative, for all share-based compensation plans was $8,324 , $8,221 and $5,937 for the years ended December 31, 2017 , 2016 and 2015 , respectively. As of December 31, 2017 , the Company had approximately $12,277 of unrecognized share-based compensation expense, of which $12,061 was related to RSUs and $216 to stock options. This unrecognized compensation expense is expected to be recognized over a weighted-average period of approximately 1.5 years.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The following is a summary of the elements used in calculating basic and diluted earnings per common share: Year Ended December 31, 2017 2016 2015 Numerator: Net income attributable to NGHC $ 105,845 $ 175,706 $ 137,088 Less: Dividends on preferred stock (31,500 ) (24,333 ) (14,025 ) Net income attributable to NGHC common stockholders $ 74,345 $ 151,373 $ 123,063 Denominator: Weighted average number of common shares outstanding – basic 106,588,402 105,951,752 98,241,904 Potentially dilutive securities: Employee stock options 1,947,546 1,891,083 2,119,358 RSUs 216,314 435,483 362,674 Weighted average number of common shares outstanding – diluted 108,752,262 108,278,318 100,723,936 Basic earnings per share attributable to NGHC common stockholders $ 0.70 $ 1.43 $ 1.25 Diluted earnings per share attributable to NGHC common stockholders $ 0.68 $ 1.40 $ 1.22 Certain options and RSUs were excluded from the earnings per share calculation because the impact would have been anti-dilutive. These excluded options and RSUs were not material for the years ended December 31, 2017 , 2016 and 2015 .

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Information	Segment Information The Company currently operates two business segments, Property and Casualty and Accident and Health. The “Corporate and Other” column represents the activities of the holding company, as well as income from the Company’s investment portfolio. The Company evaluates segment performance based on segment profit separately from the results of the Company’s investment portfolio. Other operating expenses allocated to the segments are called General and Administrative expenses which are allocated on an actual basis except salaries and benefits where management’s judgment is applied. In determining total assets by segment, the Company identifies those assets that are attributable to a particular segment such as deferred acquisition cost, reinsurance recoverable, goodwill, intangible assets and prepaid reinsurance while the remaining assets are allocated to Corporate and Other. The Property and Casualty segment, which includes the Reciprocal Exchanges and the Management Companies, reports the management fees earned by the Company from the Reciprocal Exchanges for underwriting, investment management and other services as service and fee income for the Company. The effects of these transactions between the Company and the Reciprocal Exchanges are eliminated in consolidation to derive consolidated net income. The following tables summarize the results of operations of the Company’s operating segments: Year Ended December 31, 2017 Property and Casualty Accident and Health Corporate and Other Total Underwriting revenue: Gross premium written $ 4,174,583 $ 581,402 $ — $ 4,755,985 Ceded premiums (1,132,284 ) (46,106 ) — (1,178,390 ) Net premium written 3,042,299 535,296 — 3,577,595 Change in unearned premium 78,594 (2,013 ) — 76,581 Net earned premium 3,120,893 533,283 — 3,654,176 Ceding commission income 115,443 1,013 — 116,456 Service and fee income 348,313 154,614 — 502,927 Total underwriting revenues 3,584,649 688,910 — 4,273,559 Underwriting expenses: Loss and loss adjustment expense 2,307,619 318,463 — 2,626,082 Acquisition costs and other underwriting expenses 517,550 154,879 — 672,429 General and administrative expenses 741,499 171,497 — 912,996 Total underwriting expenses 3,566,668 644,839 — 4,211,507 Underwriting income 17,981 44,071 — 62,052 Net investment income — — 110,745 110,745 Net gains on investments — — 46,763 46,763 Other income (expense) — — (198 ) (198 ) Losses of equity method investments — — (8,795 ) (8,795 ) Interest expense — — (47,086 ) (47,086 ) Provision for income taxes — — (61,273 ) (61,273 ) Net loss attributable to non-controlling interest — — 3,637 3,637 Net income attributable to NGHC $ 17,981 $ 44,071 $ 43,793 $ 105,845 Year Ended December 31, 2016 Property and Casualty Accident and Health Corporate and Other Total Underwriting revenue: Gross premium written $ 3,036,888 $ 464,010 $ — $ 3,500,898 Ceded premiums (382,860 ) (45,342 ) — (428,202 ) Net premium written 2,654,028 418,668 — 3,072,696 Change in unearned premium (73,284 ) (4,241 ) — (77,525 ) Net earned premium 2,580,744 414,427 — 2,995,171 Ceding commission income 44,269 1,331 — 45,600 Service and fee income 241,881 138,936 — 380,817 Total underwriting revenues 2,866,894 554,694 — 3,421,588 Underwriting expenses: Loss and loss adjustment expense 1,791,070 301,210 — 2,092,280 Acquisition costs and other underwriting expenses 394,277 102,730 — 497,007 General and administrative expenses 580,815 128,333 — 709,148 Total underwriting expenses 2,766,162 532,273 — 3,298,435 Underwriting income 100,732 22,421 — 123,153 Net investment income — — 99,586 99,586 Net gains on investments — — 7,904 7,904 Other income — — 24,308 24,308 Earnings of equity method investments — — 15,601 15,601 Interest expense — — (40,180 ) (40,180 ) Provision for income taxes — — (33,998 ) (33,998 ) Net (income) attributable to non-controlling interest — — (20,668 ) (20,668 ) Net income attributable to NGHC $ 100,732 $ 22,421 $ 52,553 $ 175,706 Year Ended December 31, 2015 Property and Casualty Accident and Health Corporate and Other Total Underwriting revenue: Gross premium written $ 2,338,122 $ 251,922 $ — $ 2,590,044 Ceded premiums (367,533 ) (35,969 ) — (403,502 ) Net premium written 1,970,589 215,953 — 2,186,542 Change in unearned premium (51,784 ) (4,652 ) — (56,436 ) Net earned premium 1,918,805 211,301 — 2,130,106 Ceding commission income 42,699 1,091 — 43,790 Service and fee income 174,738 98,810 — 273,548 Total underwriting revenues 2,136,242 311,202 — 2,447,444 Underwriting expenses: Loss and loss adjustment expense 1,313,690 171,630 — 1,485,320 Acquisition costs and other underwriting expenses 340,663 65,999 — 406,662 General and administrative expenses 344,865 82,111 — 426,976 Total underwriting expenses 1,999,218 319,740 — 2,318,958 Underwriting income (loss) 137,024 (8,538 ) — 128,486 Net investment income — — 75,340 75,340 Net loss on investments — — (11,095 ) (11,095 ) Earnings of equity method investments — — 3,443 3,443 Interest expense — — (28,885 ) (28,885 ) Provision for income taxes — — (16,176 ) (16,176 ) Net (income) attributable to non-controlling interest — — (14,025 ) (14,025 ) Net income (loss) attributable to NGHC $ 137,024 $ (8,538 ) $ 8,602 $ 137,088 The following tables summarize the financial position of the Company’s operating segments: December 31, 2017 Property and Casualty Accident and Health Corporate and Other Total Premiums and other receivables, net $ 1,177,350 $ 117,000 $ 29,971 $ 1,324,321 Deferred acquisition costs 198,283 18,106 — 216,389 Reinsurance recoverable 1,284,325 9,840 — 1,294,165 Prepaid reinsurance premiums 517,122 — — 517,122 Intangible assets, net and Goodwill 464,153 114,070 — 578,223 Prepaid and other assets 21,141 35,608 99,081 155,830 Corporate and other assets — — 4,353,693 4,353,693 Total assets $ 3,662,374 $ 294,624 $ 4,482,745 $ 8,439,743 December 31, 2016 Property and Casualty Accident and Health Corporate and Other Total Premiums and other receivables, net $ 930,189 $ 149,387 $ 12,198 $ 1,091,774 Deferred acquisition costs 207,597 13,325 — 220,922 Reinsurance recoverable 937,303 10,933 — 948,236 Prepaid reinsurance premiums 156,970 — — 156,970 Intangible assets, net and Goodwill 524,981 101,103 — 626,084 Prepaid and other assets 28,077 25,854 79,874 133,805 Corporate and other assets — — 4,060,237 4,060,237 Total assets $ 2,785,117 $ 300,602 $ 4,152,309 $ 7,238,028 The following tables show an analysis of the Company’s premiums by geographical location: Year Ended December 31, 2017 2016 2015 NGHC Reciprocal Total NGHC Reciprocal Total NGHC Reciprocal Total Gross premium written - North America $ 4,252,691 $ 383,773 $ 4,636,464 $ 3,156,393 $ 241,540 $ 3,397,933 $ 2,218,140 $ 283,582 $ 2,501,722 Gross premium written - Europe 119,521 — 119,521 102,965 — 102,965 88,322 — 88,322 Total $ 4,372,212 $ 383,773 $ 4,755,985 $ 3,259,358 $ 241,540 $ 3,500,898 $ 2,306,462 $ 283,582 $ 2,590,044 Net premium written - North America $ 3,282,425 $ 175,649 $ 3,458,074 $ 2,849,183 $ 120,548 $ 2,969,731 $ 1,972,129 $ 126,091 $ 2,098,220 Net premium written - Europe 119,521 — 119,521 102,965 — 102,965 88,322 — 88,322 Total $ 3,401,946 $ 175,649 $ 3,577,595 $ 2,952,148 $ 120,548 $ 3,072,696 $ 2,060,451 $ 126,091 $ 2,186,542 Net earned premium - North America $ 3,367,695 $ 169,871 $ 3,537,566 $ 2,787,244 $ 110,395 $ 2,897,639 $ 1,911,777 $ 134,709 $ 2,046,486 Net earned premium - Europe 116,610 — 116,610 97,532 — 97,532 83,620 — 83,620 Total $ 3,484,305 $ 169,871 $ 3,654,176 $ 2,884,776 $ 110,395 $ 2,995,171 $ 1,995,397 $ 134,709 $ 2,130,106 The following tables show an analysis of the Company’s premiums by product type: Year Ended December 31, Gross Premium Written 2017 2016 2015 Property and Casualty Personal Auto $ 2,334,838 $ 1,548,365 $ 1,240,224 Homeowners 558,827 410,565 327,299 RV/Packaged 187,475 165,919 154,929 Small Business Auto 316,958 257,075 187,686 Lender-placed insurance 345,354 376,058 126,570 Other 47,358 37,366 17,832 Property and Casualty $ 3,790,810 $ 2,795,348 $ 2,054,540 Accident and Health 581,402 464,010 251,922 NGHC Total $ 4,372,212 $ 3,259,358 $ 2,306,462 Reciprocal Exchanges Personal Auto $ 132,844 $ 73,680 $ 88,494 Homeowners 247,460 161,510 187,424 Other 3,469 6,350 7,664 Reciprocal Exchanges Total $ 383,773 $ 241,540 $ 283,582 Total $ 4,755,985 $ 3,500,898 $ 2,590,044 Year Ended December 31, Net Premium Written 2017 2016 2015 Property and Casualty Personal Auto $ 1,824,932 $ 1,380,125 $ 1,070,852 Homeowners 275,013 369,810 309,775 RV/Packaged 185,993 165,025 153,501 Small Business Auto 246,072 234,101 170,720 Lender-placed insurance 313,124 363,896 125,693 Other 21,516 20,523 13,957 Property and Casualty $ 2,866,650 $ 2,533,480 $ 1,844,498 Accident and Health 535,296 418,668 215,953 NGHC Total $ 3,401,946 $ 2,952,148 $ 2,060,451 Reciprocal Exchanges Personal Auto $ 68,292 $ 44,661 $ 50,686 Homeowners 105,536 71,367 67,796 Other 1,821 4,520 7,609 Reciprocal Exchanges Total $ 175,649 $ 120,548 $ 126,091 Total $ 3,577,595 $ 3,072,696 $ 2,186,542 Year Ended December 31, Net Earned Premium 2017 2016 2015 Property and Casualty Personal Auto $ 1,828,304 $ 1,292,563 $ 1,054,529 Homeowners 349,709 353,228 286,920 RV/Packaged 175,888 158,256 150,290 Small Business Auto 251,576 217,919 154,565 Lender-placed insurance 321,995 422,645 123,274 Other 23,550 25,738 14,518 Property and Casualty $ 2,951,022 $ 2,470,349 $ 1,784,096 Accident and Health 533,283 414,427 211,301 NGHC Total $ 3,484,305 $ 2,884,776 $ 1,995,397 Reciprocal Exchanges Personal Auto $ 66,565 $ 42,225 $ 74,477 Homeowners 101,648 61,748 54,565 Other 1,658 6,422 5,667 Reciprocal Exchanges Total $ 169,871 $ 110,395 $ 134,709 Total $ 3,654,176 $ 2,995,171 $ 2,130,106

Selected Quarterly Financial Da

Selected Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Data (Unaudited)	Selected Quarterly Financial Data (Unaudited) The following tables summarize the Company’s quarterly financial data: 2017 March 31, June 30, September 30, December 31, (As adjusted) (As adjusted) (As adjusted) Total revenues $ 1,099,200 $ 1,149,608 $ 1,107,780 $ 1,074,281 Total expenses 1,060,267 1,123,033 1,028,352 1,046,941 Provision for income taxes 10,789 11,487 18,475 20,522 Earnings (losses) of equity method investments 2,654 (1,915 ) (1,997 ) (7,537 ) Net income (loss) 30,798 13,173 58,956 (719 ) Net income (loss) attributable to NGHC 36,923 13,332 57,645 (2,055 ) Net income (loss) attributable to NGHC common stockholders 29,048 5,457 49,770 (9,930 ) Basic earnings (loss) per common share $ 0.27 $ 0.05 $ 0.47 $ (0.09 ) Diluted earnings (loss) per common share $ 0.27 $ 0.05 $ 0.46 $ (0.09 ) 2016 March 31, June 30, September 30, December 31, (As adjusted) (As adjusted) (As adjusted) (As adjusted) Total revenues $ 775,883 $ 846,110 $ 896,702 $ 1,034,691 Total expenses 707,613 781,187 859,681 990,134 Provision (benefit) for income taxes 17,218 13,686 7,975 (4,881 ) Earnings of equity method investments 4,182 4,856 553 6,010 Net income 55,234 56,093 29,599 55,448 Net income attributable to NGHC 55,222 46,865 26,590 47,029 Net income attributable to NGHC common stockholders 51,097 42,740 18,382 39,154 Basic earnings per common share $ 0.48 $ 0.40 $ 0.17 $ 0.37 Diluted earnings per common share $ 0.47 $ 0.40 $ 0.17 $ 0.36 Due to changes in number of shares outstanding from quarter to quarter, the total earnings per share of the four quarters may not necessarily equal the earnings per share for the year.

Schedule I - Summary of Investm

Schedule I - Summary of Investments Other than Investments in Related Parties	12 Months Ended
	Dec. 31, 2017
Summary of Investments, Other than Investments in Related Parties [Abstract]
Schedule I - Summary of Investments, Other than Investments in Related Parties	Schedule I NATIONAL GENERAL HOLDINGS CORP. SUMMARY OF INVESTMENTS OTHER THAN INVESTMENTS IN RELATED PARTIES (In Thousands) December 31, 2017 Cost (1) Value Amount at which shown in the Balance Sheet Fixed Maturities: Bonds: U.S. government and government agencies and authorities $ 56,947 $ 57,682 $ 57,682 States, municipalities and political subdivisions 418,557 419,081 419,081 Foreign governments 55,575 58,254 58,254 Public utilities 30,075 30,388 30,388 All other corporate bonds (2) 2,579,071 2,574,493 2,574,493 Certificates of deposit 20,339 20,339 20,339 Total Fixed Maturities 3,160,564 3,160,237 3,160,237 Equity Securities: Common stock: Industrial, miscellaneous and all other 56,133 48,119 48,119 Nonredeemable preferred stocks 2,119 2,222 2,222 Total Equity Securities 58,252 50,341 50,341 Other Investments (3) 53,396 53,396 53,396 Other Short-term Investments (3) 38,266 38,266 38,266 Total Investments (other than investments in related parties) $ 3,310,478 $ 3,302,240 $ 3,302,240 (1) Original cost of equity securities and, as to fixed maturities, original cost reduced by repayments and adjusted for amortization of premiums or accrual of discounts. (2) Includes structured securities, residential and commercial mortgage-backed securities. (3) Approximates market value.

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule II - Condensed Financial Information of Registrant	Schedule II NATIONAL GENERAL HOLDINGS CORP. CONDENSED FINANCIAL INFORMATION OF REGISTRANT BALANCE SHEETS — PARENT COMPANY ONLY (In Thousands, Except Shares and Par Value per Share) December 31, 2017 2016 (As adjusted) ASSETS Investments: Fixed maturities, available-for-sale, at fair value (amortized cost - $27,695 and $36,132) $ 27,538 $ 36,717 Other investments 4,250 4,189 Equity investment in subsidiaries 2,471,989 2,520,335 Total investments 2,503,777 2,561,241 Cash and cash equivalents 4,029 23,609 Accrued investment income 228 234 Software, net 186,716 — Prepaid and other assets 41,034 36,397 Total assets $ 2,735,784 $ 2,621,481 LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities: Accounts payable and accrued expenses $ 149,817 $ 33,425 Debt 632,542 670,698 Total liabilities $ 782,359 $ 704,123 Stockholders' equity: Total stockholders' equity $ 1,953,425 $ 1,917,358 Total liabilities and stockholders' equity $ 2,735,784 $ 2,621,481 See accompanying notes to condensed financial statements. Schedule II NATIONAL GENERAL HOLDINGS CORP. CONDENSED FINANCIAL INFORMATION OF REGISTRANT STATEMENTS OF INCOME AND COMPREHENSIVE INCOME — PARENT COMPANY ONLY (In Thousands) Year Ended December 31, 2017 2016 2015 (As adjusted) (As adjusted) Revenues: Service and fee income $ 9,256 $ — $ — Investment income 3,004 8,777 3,813 Net realized gain (loss) on investments 4,032 793 (534 ) Equity in undistributed net income of subsidiaries and partially-owned companies 112,730 239,307 155,232 Total revenues 129,022 248,877 158,511 Expenses: Interest expense 40,954 38,817 24,065 Other (income) expense, net 7,236 (4,246 ) 321 Total expenses 48,190 34,571 24,386 Income before provision (benefit) for income taxes 80,832 214,306 134,125 Provision (benefit) for income taxes (21,376 ) 17,932 (16,988 ) Net income 102,208 196,374 151,113 Less: Net (income) loss attributable to non-controlling interest 3,637 (20,668 ) (14,025 ) Net income attributable to NGHC 105,845 175,706 137,088 Dividends on preferred stock (31,500 ) (24,333 ) (14,025 ) Net income attributable to NGHC common stockholders $ 74,345 $ 151,373 $ 123,063 Other comprehensive income (loss), net of tax: Changes in: Foreign currency translation adjustment, net of tax $ (5,490 ) $ 1,460 $ 1,026 Net gain (loss) on investments (17,218 ) 30,883 (44,596 ) Other comprehensive income (loss), net of tax (22,708 ) 32,343 (43,570 ) Comprehensive income 79,500 228,717 107,543 Less: Comprehensive (income) loss attributable to non-controlling interest 6,758 (22,122 ) (10,061 ) Comprehensive income attributable to NGHC $ 86,258 $ 206,595 $ 97,482 See accompanying notes to condensed financial statements. Schedule II NATIONAL GENERAL HOLDINGS CORP. CONDENSED FINANCIAL INFORMATION OF REGISTRANT STATEMENTS OF CASH FLOWS — PARENT COMPANY ONLY (In Thousands) Year Ended December 31, 2017 2016 2015 (As adjusted) (As adjusted) Cash flows from operating activities: Net income $ 102,208 $ 196,374 $ 151,113 Reconciliation of net income to net cash provided by (used in) operating activities: Depreciation and amortization 4,799 — — Net amortization of premium (discount) on fixed maturities 842 1,008 (296 ) Stock-compensation expense 8,324 8,221 5,937 Other net realized (gain) loss on investments (4,032 ) (793 ) 534 Equity in undistributed net income of subsidiaries and partially-owned companies (112,730 ) (250,947 ) (208,124 ) Foreign currency translation adjustment — — (139 ) Changes in assets and liabilities: Accrued interest 6 624 (111 ) Other assets (13,007 ) (23,966 ) (10,367 ) Other liabilities (6,057 ) 14,098 (31,417 ) Net cash used in operating activities (19,647 ) (55,381 ) (92,870 ) Cash flows from investing activities: Purchases of fixed maturities (235,837 ) (478,502 ) (569,632 ) Proceeds from sale of fixed maturities 250,102 672,323 355,576 Investment in subsidiaries 126,051 (297,164 ) (275,598 ) Purchase of other investments — — (4,139 ) Purchases of premises and equipment (58,181 ) — — Acquisition of subsidiaries, net of cash (210 ) — — Net cash provided by (used in) investing activities 81,925 (103,343 ) (493,793 ) Cash flows from financing activities: Securities sold under agreements to repurchase, net — (52,484 ) 52,484 Proceeds from debt 140,000 50,000 195,400 Repayments of debt and return of capital (172,794 ) (150 ) — Issuances of common and preferred stock, net of fees — 198,460 370,194 Dividends paid to common and preferred shareholders (48,550 ) (34,356 ) (18,650 ) Proceeds from exercise of stock options 1,259 5,140 2,595 Taxes paid related to net share settlement of equity awards (1,773 ) (919 ) — Net cash (used in) provided by financing activities (81,858 ) 165,691 602,023 Net (decrease) increase in cash and cash equivalents (19,580 ) 6,967 15,360 Cash and cash equivalents, beginning of the year 23,609 16,642 1,282 Cash and cash equivalents, end of the year $ 4,029 $ 23,609 $ 16,642 See accompanying notes to condensed financial statements. Schedule II NATIONAL GENERAL HOLDINGS CORP. CONDENSED FINANCIAL INFORMATION OF REGISTRANT NOTES — PARENT COMPANY ONLY 1. Basis of Presentation In the parent-company-only financial statements, the Company’s investment in subsidiaries is stated at cost plus equity in undistributed earnings of subsidiaries since the date of acquisition. The Company’s share of net income of its unconsolidated subsidiaries is included in consolidated income using the equity method. The parent-company-only financial statements should be read in conjunction with the Company’s consolidated financial statements. 2. Dividends For information relating to cash dividends paid to the registrant or the Company by its consolidated subsidiaries and investees accounted for by the equity method, see Note 20 , “ Statutory Financial Data, Risk-Based Capital and Dividend Restrictions ” in the notes to the Company’s consolidated financial statements.

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2017
Supplementary Insurance Information [Abstract]
Schedule III - Supplementary Insurance Information	Schedule III NATIONAL GENERAL HOLDINGS CORP. SUPPLEMENTARY INSURANCE INFORMATION (In Thousands) As of December 31, Year Ended December 31, Segment Deferred Unpaid Unearned Net Earned Premium Net Loss and Deferred Other Net 2017 Property and casualty $ 198,283 $ 2,413,904 $ 1,886,359 $ 3,120,893 $ — $ 2,307,619 $ 487,740 $ 29,810 $ 3,042,299 Accident and health 18,106 249,653 37,226 533,283 — 318,463 22,149 132,730 535,296 Corporate and other — — — — 110,745 — — — — Total $ 216,389 $ 2,663,557 $ 1,923,585 $ 3,654,176 $ 110,745 $ 2,626,082 $ 509,889 $ 162,540 $ 3,577,595 2016 (As adjusted) (As adjusted) (As adjusted) (As adjusted) (As adjusted) Property and casualty $ 207,597 $ 2,073,466 $ 1,613,213 $ 2,580,744 $ — $ 1,791,070 $ 365,802 $ 28,475 $ 2,654,028 Accident and health 13,325 200,400 22,412 414,427 — 301,210 45,199 57,531 418,668 Corporate and other — — — — 99,586 — — — — Total $ 220,922 $ 2,273,866 $ 1,635,625 $ 2,995,171 $ 99,586 $ 2,092,280 $ 411,001 $ 86,006 $ 3,072,696 2015 (As adjusted) (As adjusted) (As adjusted) (As adjusted) (As adjusted) (As adjusted) Property and casualty $ 153,767 $ 1,612,346 $ 1,172,220 $ 1,918,805 $ — $ 1,313,690 $ 302,126 $ 38,537 $ 1,970,589 Accident and health 6,764 150,229 19,983 211,301 — 171,630 31,857 34,142 215,953 Corporate and other — — — — 75,340 — — — — Total $ 160,531 $ 1,762,575 $ 1,192,203 $ 2,130,106 $ 75,340 $ 1,485,320 $ 333,983 $ 72,679 $ 2,186,542

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Dec. 31, 2017
Supplemental Schedule of Reinsurance Premiums for Insurance Companies [Abstract]
Schedule IV - Reinsurance	Schedule IV NATIONAL GENERAL HOLDINGS CORP. REINSURANCE (In Thousands) Year Ended December 31, Gross Amount Ceded to Other Companies Assumed from Other Companies Net Amount Percent of Amount Assumed to Net 2017 Earned Premiums $ 4,233,184 $ (818,238 ) $ 239,230 $ 3,654,176 6.5 % 2016 (As adjusted) (As adjusted) (As adjusted) Earned Premiums $ 2,718,103 $ (410,761 ) $ 687,829 $ 2,995,171 23.0 % 2015 (As adjusted) (As adjusted) (As adjusted) Earned Premiums $ 2,053,176 $ (377,921 ) $ 454,851 $ 2,130,106 21.4 %

Schedule V - Valuation and Qual

Schedule V - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
Valuation and Qualifying Accounts [Abstract]
Schedule V - Valuation and Qualifying Accounts	Schedule V NATIONAL GENERAL HOLDINGS CORP. VALUATION AND QUALIFYING ACCOUNTS (In Thousands) Additions Year Ended December 31, Balance at beginning of the year Charge (Benefit) to costs and expenses Charge to other accounts Additions (Deductions) Balance at end of the year 2017 Allowance for uncollectible accounts $ 16,219 $ 63,819 $ — $ (61,492 ) $ 18,546 Valuation allowance for deferred taxes 7,135 1,625 — (3,350 ) 5,410 2016 Allowance for uncollectible accounts $ 13,433 $ 35,356 $ — $ (32,570 ) $ 16,219 Valuation allowance for deferred taxes 17,295 (10,910 ) — 750 7,135 2015 Allowance for uncollectible accounts $ 9,728 $ 23,810 $ — $ (20,105 ) $ 13,433 Valuation allowance for deferred taxes 21,518 (4,223 ) — — 17,295

Schedule VI - Supplemental Info

Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations	12 Months Ended
	Dec. 31, 2017
Supplemental Information for Property, Casualty Insurance Underwriters [Abstract]
Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations	Schedule VI NATIONAL GENERAL HOLDINGS CORP. SUPPLEMENTAL INFORMATION CONCERNING PROPERTY-CASUALTY INSURANCE OPERATIONS (In Thousands) Losses and Loss Adjustment Paid Losses and Loss Adjustment Expenses Year Ended December 31, Current Year Prior Years 2017 $ 2,618,733 $ 7,349 $ 2,491,881 (As adjusted) (As adjusted) 2016 $ 2,078,742 $ 13,538 $ 1,926,797 (As adjusted) (As adjusted) 2015 $ 1,469,636 $ 15,684 $ 1,379,656

Significant Accounting Polici40

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Reporting	Basis of Reporting The consolidated financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and accounts have been eliminated in the consolidated financial statements. The consolidated financial statements as of December 31, 2017 and 2016 , and for the years ended December 31, 2017 , 2016 and 2015 , also include the accounts and operations of Adirondack Insurance Exchange, a New York reciprocal insurer, and New Jersey Skylands Insurance Association, a New Jersey reciprocal insurer (together with their subsidiaries, the “Reciprocal Exchanges” or “Exchanges”), following the Company’s acquisition on September 15, 2014 of two management companies that are the attorneys-in-fact for the Reciprocal Exchanges. For the year ended December 31, 2016, the consolidated financial statements exclude the accounts and operations of the Reciprocal Exchanges, from January 1, 2016 to March 31, 2016, as these entities did not meet the criteria for consolidation under GAAP: “ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis,” during that period but met the criteria on March 31, 2016. The Company adopted “ASU 2015-02” using a modified retrospective approach by recording a cumulative effect adjustment as of January 1, 2016, as a result, periods prior to the adoption were not impacted by the deconsolidation of the Reciprocal Exchanges. The Company does not own the Reciprocal Exchanges but is paid a fee to manage their business operations through its wholly-owned management companies. The results of the Reciprocal Exchanges and the management companies are included in the Company’s Property and Casualty segment (“P&C segment”).
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s principal estimates include unpaid losses and loss adjustment expense reserves; deferred acquisition costs; reinsurance recoverables, including the provision for uncollectible amounts; recording of impairment losses for other-than-temporary declines in fair value; determining the fair value of investments; determining the fair value of share-based awards for stock compensation; the valuation of intangibles and the determination of goodwill and goodwill impairment; and income taxes. In developing the estimates and assumptions, management uses all available evidence. Because of uncertainties associated with estimating the amounts, timing and likelihood of possible outcomes, actual results could differ from estimates.
Premiums and Other Receivables	Premiums and Other Receivables The Company recognizes earned premiums on a pro rata basis over the terms of the policies, generally periods of six or twelve months.
Premiums Receivable	Unearned premiums represent the portion of premiums written applicable to the unexpired terms of the policies.
Premiums Receivable, Allowance for Doubtful Accounts	Net premiums receivable represent premiums written and not yet collected, net of an allowance for uncollectible premiums. The Company regularly evaluates premiums and other receivables and adjusts its allowance for uncollectible amounts as appropriate. Receivables specifically identified as uncollectible are charged to expense in the period the determination is made.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investment securities with original maturities of 90 days or less to be cash equivalents. Certain securities with original maturities of 90 days or less that are held as a portion of longer-term investment portfolios are classified as short-term investments.
Restricted Cash and Cash Equivalents	Restricted Cash and Cash Equivalents Restricted cash and cash equivalents balances relate primarily to deposits in certain states in order to conduct business and certain third-party agreements. The Company also utilizes trust accounts to collateralize business with its reinsurance counterparties. Amounts described as restricted cash and restricted cash equivalents are included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows.
Deferred Acquisition Costs	Deferred Acquisition Costs Deferred acquisition costs include commissions, premium taxes, payments to affinity partners, promotional fees, and other direct sales costs that are directly related to successful contract acquisition of insurance policies. These costs, net of ceding allowances, are deferred and amortized to the extent recoverable, over the policy period in which the related premiums are earned. The Company considers anticipated investment income in determining the recoverability of these costs. Management believes that these costs are recoverable in the near term.
Ceding Commission Revenue	Ceding Commission Revenue Commissions on reinsurance premiums ceded are earned in a manner consistent with the recognition of the costs to acquire the underlying policies, generally on a pro-rata basis over the terms of the policies reinsured. The portion of ceding commission which represents reimbursement of acquisition costs related to the underlying policies is recorded as an offset to acquisition costs and other underwriting expenses. Commission in excess of acquisition costs is recorded as ceding commission income over the terms of the policies. Certain reinsurance agreements contain provisions whereby the ceding commission rates vary based on the loss experience of the policies covered by the agreements. The Company records ceding commission revenue based on its current estimate of losses on the reinsured policies subject to variable commission rates. The Company records adjustments to the ceding commission revenue in the period that changes in the estimated losses are determined.
Loss and Loss Adjustment Expenses	Loss and Loss Adjustment Expenses Loss and loss adjustment expenses (“LAE”) represent the estimated ultimate net costs of all reported and unreported losses incurred through the period end. The reserves for unpaid losses and LAE represent the accumulation of estimates for both reported losses and those incurred but not reported relating to direct insurance and assumed reinsurance agreements. Estimates for salvage and subrogation recoverables are recognized at the time losses are incurred and netted against the provision for losses. Insurance liabilities are based on estimates, and the ultimate liability may vary from such estimates. These estimates are regularly reviewed and adjustments, which can potentially be significant, are included in the current period
Business Combinations	Business Combinations The Company accounts for business combinations under the acquisition method of accounting, which requires the Company to record assets acquired, liabilities assumed and any non-controlling interest in the acquiree at their respective fair values as of the acquisition date. The Company accounts for the insurance and reinsurance contracts under the acquisition method as new contracts, which requires the Company to record assets and liabilities at fair value. The Company adjusts the fair value loss and LAE reserves by recording the acquired loss reserves based on the Company’s existing accounting policies and then discounting them based on expected reserve payout patterns using a current risk-free rate of interest. This risk-free interest rate is then adjusted based on different cash flow scenarios that use different payout and ultimate reserve assumptions deemed to be reasonably possible based upon the inherent uncertainties present in determining the amount and timing of payment of such reserves. The difference between the acquired loss and LAE reserves and the Company’s best estimate of the fair value of such reserves at the acquisition date is recorded as either an intangible asset or another liability, as applicable and is amortized proportionately to the reduction in the related loss reserves (i.e., over the estimated payout period of the acquired loss and LAE reserves). The Company assigns fair values to intangible assets acquired based on valuation techniques including the income and market approaches. The Company records contingent consideration at fair value based on the terms of the purchase agreement with subsequent changes in fair value recorded through earnings. The determination of fair value may require management to make significant estimates and assumptions. The purchase price is the fair value of the total consideration conveyed to the seller and the Company records the excess of the purchase price over the fair value of the acquired net assets, where applicable, as goodwill. The Company expenses costs associated with the acquisition of a business in the period incurred.
Goodwill and Intangible Assets	Goodwill and Intangible Assets The Company accounts for goodwill and intangible assets in accordance with Financial Accounting Standards Board (“FASB”), Accounting Standards of Codification (“ASC”) 350, “Intangibles - Goodwill and Other.” A purchase price paid that is in excess of net assets (“goodwill”) arising from a business combination is recorded as an asset and is not amortized. Intangible assets with a finite life are amortized over the estimated useful life of the asset. Intangible assets with an indefinite useful life are not amortized. Goodwill and intangible assets are tested for impairment on an annual basis or more frequently if changes in circumstances indicate that the carrying amount may not be recoverable. If the goodwill or intangible asset is impaired, it is written down to its realizable value with a corresponding expense reflected in general and administrative expenses in the consolidated statements of income.
Investments	Investments The Company accounts for its investments in accordance with ASC 320, “Investments - Debt and Equity Securities,” which requires that equity securities that have readily determinable fair values and all investments in debt securities to be segregated into categories based upon the Company’s intention for those securities. In accordance with ASC 320, the Company has classified certain fixed maturities and equity securities as available for sale and trading, with the exception of the Company’s equity and cost method investments. The Company may sell its available-for-sale securities in response to changes in interest rates, risk/reward characteristics, liquidity needs or other factors. Available-for-sale securities are reported at their estimated fair values based on quoted market prices or a recognized pricing service, with unrealized gains and losses, net of tax effects, reported as a separate component of comprehensive income in stockholders’ equity. The Company also classified certain fixed maturities and equity securities as trading securities, for which gains and losses are reported in earnings. Purchases and sales of investments are recorded on a trade date basis. Realized gains and losses are determined based on the specific identification method. Net investment income is recognized when earned and includes interest and dividend income together with amortization of market premiums and discounts using the effective yield method and is net of investment management fees and other expenses. For mortgage-backed securities and any other holdings for which there is a prepayment risk, prepayment assumptions are evaluated and revised as necessary. Any adjustments required due to the change in effective yields and maturities are recognized on a prospective basis through yield adjustments. Quarterly, the Company’s Investment Committee (“Committee”) evaluates each security that has an unrealized loss as of the end of the subject reporting period for other-than-temporary-impairment (“OTTI”). The Company generally considers an investment to be impaired when it has been in a significant unrealized loss position for over 12 months. In addition, the Committee uses a set of quantitative and qualitative criteria to review the Company's investment portfolio to evaluate the necessity of recording impairment losses for other-than-temporary declines in the fair value of the Company’s investments. The criteria the Committee primarily considers include: • the current fair value compared to amortized cost; • the length of time the security’s fair value has been below its amortized cost; • specific credit issues related to the issuer such as changes in credit rating or non-payment of scheduled interest payments; • whether management intends to sell the security and, if not, whether it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis; • the financial condition and near-term prospects of the issuer of the security, including any specific events that may affect its operations or earnings; • the occurrence of a discrete credit event resulting in the issuer defaulting on a material outstanding obligation or the issuer seeking protection under bankruptcy laws; and • other items, including management, media exposure, sponsors, marketing and advertising agreements, debt restructurings, regulatory changes, acquisitions and dispositions, pending litigation, distribution agreements and general industry trends. Impairment of investment securities results in a charge to operations when a market decline below cost is deemed to be other-than-temporary. The Company immediately writes down investments that it considers to be impaired based on the above criteria collectively. Based on guidance in ASC 320-10-35, in the event of the decline in fair value of a debt security, a holder of that security that does not intend to sell the debt security and for whom it is more likely than not that such holder will be required to sell the debt security before recovery of its amortized cost basis is required to separate the decline in fair value into (a) the amount representing the credit loss and (b) the amount related to other factors. The amount of total decline in fair value related to the credit loss shall be recognized in earnings as an OTTI with the amount related to other factors recognized in accumulated other comprehensive income or loss, net of tax. OTTI credit losses result in a permanent reduction of the cost basis of the underlying investment. The determination of OTTI is a subjective process, and different judgments and assumptions could affect the timing of the loss realization. As of December 31, 2017 and 2016 , the Company had the following major types of investments: (i) Short-term investments - Short-term investments are carried at amortized cost, which approximates fair value, and includes investments with maturities between 91 days and less than one year at the date of acquisition. Short-term investments consisted of money market funds with original maturities of 90 days or less. (ii) Fixed maturities and equity securities, available-for-sale - Fixed maturities and equity securities (common stock, mutual funds and non-redeemable preferred stock) are classified as available-for-sale and carried at fair value. Gains or losses on available-for-sale securities are reported as a component of accumulated other comprehensive income. (iii) Fixed maturities and equity securities, trading - Fixed maturities and equity securities classified as trading are carried at estimated fair market value. Gains and losses are reported in the net gain or loss on investments in earnings. (iv) Mortgage and structured securities - For mortgage and structured securities, the Company recognizes income using the retrospective adjustment method based on prepayments and the estimated economic lives of the securities. The effective yield reflects actual payments to date plus anticipated future payments. These investments are recorded as fixed maturities, available-for-sale in the consolidated balance sheets. (v) Limited partnerships - The Company uses the equity method of accounting for investments in limited partnerships in which its ownership interest enables the Company to influence the operating or financial decisions of the investee company, but the Company’s interest in the limited partnership does not require consolidation. The Company’s proportionate share of equity in net income of these limited partnerships is reported in net investment income, or earnings of equity method investments, as applicable.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s estimates of fair value for financial assets and financial liabilities are based on the framework established in ASC 820, “Fair Value Measurements and Disclosures.” The framework is based on the inputs used in valuation and gives the highest priority to quoted prices in active markets and requires that observable inputs be used in the valuations when available. The disclosure of fair value estimates in the ASC 820 hierarchy is based on whether the significant inputs into the valuation are observable. In determining the level of the hierarchy in which the estimate is disclosed, the highest priority is given to unadjusted quoted prices in active markets and the lowest priority to unobservable inputs that reflect the Company’s significant market assumptions. Additionally, valuation of fixed-maturity investments is more subjective when markets are less liquid due to lack of market-based inputs, which may increase the potential that the estimated fair value of an investment is not reflective of the price at which an actual transaction could occur. Fair values of other financial instruments which are short-term in nature approximate their carrying values. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 clarifies that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. Additionally, ASC 820 requires an entity to consider all aspects of nonperformance risk, including the entity’s own credit standing, when measuring the fair value of a liability. ASC 820 establishes a three-level hierarchy to be used when measuring and disclosing fair value. An instrument’s categorization within the fair value hierarchy is based on the lowest level of significant input to its valuation. Following is a description of the three hierarchy levels: Level 1 - Inputs are quoted prices in active markets for identical assets or liabilities as of the measurement date. Additionally, the entity must have the ability to access the active market and the quoted prices cannot be adjusted by the entity. Level 2 - Inputs are other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices in active markets for similar assets or liabilities; quoted prices in inactive markets for identical or similar assets or liabilities; or inputs that are observable or can be corroborated by observable market data by correlation or other means for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs are supported by little or no market activity. The unobservable inputs represent management’s best assumptions of how market participants would price the assets or liabilities. Generally, Level 3 assets and liabilities are valued using pricing models, discounted cash flow methodologies, or similar techniques that require significant judgment or estimation.
Investments in Unconsolidated Subsidiaries	Equity Method Investments The Company uses the equity method of accounting for investments in subsidiaries in which its ownership interest enables the Company to influence operating or financial decisions of the subsidiary, but the Company’s interest does not require consolidation. In applying the equity method, the Company records its investment at cost, and subsequently increases or decreases the carrying amount of the investment by its proportionate share of the net earnings or losses and other comprehensive income of the investee. Any dividends or distributions received are recorded as a decrease in the carrying value of the investment. The Company’s proportionate share of net income is reported in net investment income or earnings of equity method investments, as applicable.
Stock Compensation Expense	Stock Compensation Expense The Company recognizes shared-based employee compensation expense under the fair value recognition and measurement provisions under GAAP. Those provisions require all shared-based payments to employees, including stock options and restricted stock units (“RSUs”), to be measured based on the grant date fair value of the awards, with the resulting expense generally recognized on a straight-line basis in the Company’s consolidated statements of income over the period during which the employee is required to perform service in exchange for the award. The majority of the Company’s awards are earned generally over a service period of three or four years.
Advertising Costs	Advertising Costs The Company expenses the cost of advertising as incurred. Advertising expense is included as a component of acquisition costs and other underwriting expenses in the Company’s consolidated statements of income.
Earnings Per Share	Earnings Per Share Basic earnings per share are computed based on the weighted-average number of common shares outstanding. Dilutive earnings per share are computed using the weighted-average number of shares of common stock outstanding during the period adjusted for the dilutive impact of share options and restricted stock units using the treasury stock method.
Impairment of Long-lived Assets	Impairment of Long-lived Assets The carrying value of long-lived assets is evaluated for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable from the estimated undiscounted future cash flows expected to result from its use and eventual disposition. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment is measured as the amount by which the carrying amount of the assets exceeds the fair value as estimated by discounted cash flows.
Income Taxes	Income Taxes The Company joins its subsidiaries in the filing of a consolidated Federal income tax return and is party to Federal income tax allocation agreements. Under the tax allocation agreements, the Company pays to or receives from its subsidiaries the amount, if any, by which the group’s Federal income tax liability was affected by virtue of inclusion of the subsidiary in the consolidated Federal return. The Reciprocal Exchanges are not party to the tax allocation agreements and file separate tax returns. Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax laws and regulations. The deferred tax asset and liability primarily consists of book versus tax differences for earned premiums, loss and LAE reserve discounting, deferred acquisition costs, earned but unbilled premiums, and unrealized holding gains and losses on fixed maturities. Changes in deferred income tax assets and liabilities that are associated with components of other comprehensive income, primarily unrealized investment gains and losses, are recorded directly to other comprehensive income. Otherwise, changes in deferred income tax assets and liabilities are included as a component of income tax expense. In assessing the recoverability of deferred tax assets, management considers whether it is more likely than not that the Company will generate future taxable income during the periods in which those temporary differences become deductible. The Company considers the scheduled reversal of deferred tax liabilities, tax planning strategies and projected future taxable income in making this assessment. If necessary, the Company establishes a valuation allowance to reduce the deferred tax assets to the amounts more likely than not to be realized. The Company recognizes tax benefits only tax positions that are more likely than not to be sustained upon examination by taxing authorities. The Company’s policy is to prospectively classify accrued interest and penalties related to any unrecognized tax benefits in its income tax provision. The Company files its tax returns as prescribed by the tax laws of the jurisdictions in which it operates.
Reinsurance	Reinsurance The Company cedes insurance risk under various reinsurance agreements. The Company seeks to reduce the loss that may arise from catastrophes or other events that cause unfavorable underwriting results by reinsuring certain levels of risk with other insurance enterprises. The Company remains liable with respect to any insurance ceded if the assuming companies are unable to meet their obligations under these reinsurance agreements. Reinsurance premiums, losses and LAE ceded to other companies are accounted for on a basis consistent with those used in accounting for the original policies issued and the terms of the reinsurance contracts. Earned premiums and losses and LAE incurred ceded to other companies have been recorded as a reduction of premium revenue and losses and LAE. Commissions allowed by reinsurers on business ceded have been recorded as ceding commission revenue. Reinsurance recoverables are reported based on the portion of reserves and paid losses and LAE that are ceded to other companies. Assessing whether or not a reinsurance contract meets the condition for risk transfer requires judgment. The determination of risk transfer is critical to reporting premiums and losses, and is based, in part, on the use of actuarial and pricing models and assumptions. If the Company determines that a reinsurance contract does not transfer sufficient risk, it accounts for the contract under deposit accounting.
Premises and Equipment	Premises and Equipment Premises and equipment are recorded at cost. Maintenance and repairs are charged to operations as incurred. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, as follows: Buildings and improvements 30 years Leasehold improvements Remaining lease term Other equipment 3 to 20 years Hardware and software 3 to 10 years The Company capitalizes costs of computer software developed or obtained for internal use that is specifically identifiable, has determinable lives and relates to future use.
Non-controlling Interest	Non-controlling Interest and Variable Interest Entities The ownership interest in consolidated subsidiaries of non-controlling interests is reflected as non-controlling interest. The Company’s consolidation principles include entities in which the Company is deemed a primary beneficiary. Non-controlling interest income or loss represents such non-controlling interests in the earnings of that entity. The Company consolidates the Reciprocal Exchanges as it has determined that these are Variable Interest Entities (“VIE”) and that the Company is the primary beneficiary. The Company manages the business operations of the Reciprocal Exchanges and has the ability to direct their activities. The Reciprocal Exchanges are insurance carriers organized as unincorporated associations. Each policyholder insured by the Reciprocal Exchanges shares risk with the other policyholders. In the event of dissolution, policyholders would share any residual unassigned surplus in the same proportion as the amount of insurance purchased but are not subject to assessment for any deficit in unassigned surplus of the Reciprocal Exchanges. The Company receives management fee income for the services provided to the Reciprocal Exchanges. The assets of the Reciprocal Exchanges can be used only to settle the obligations of the Reciprocal Exchanges and general creditors to their liabilities have no recourse to the Company as primary beneficiary. The Company has no ownership interest in the Reciprocal Exchanges.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk are primarily cash and cash equivalents, investments and premiums and other receivables. Investments are diversified through many industries and geographic regions through the use of an investment manager who employs different investment strategies. The Company limits the amount of credit exposure with any one financial institution and believes that no significant concentration of credit risk exists with respect to cash and investments. At December 31, 2017 and 2016 , the outstanding premiums and other receivables balance was generally diversified due to the Company’s diversified customer base. To reduce credit risk, the Company performs ongoing evaluations for uncollectible amounts. The Company also has receivables from its reinsurers, see Note 12 , “ Reinsurance ” for additional information about concentration of credit risk. Failure of reinsurers to honor their obligations could result in losses to the Company. The Company periodically evaluates the financial condition of its reinsurers to minimize its exposure to significant losses from reinsurer insolvencies. It is the policy of management to review all outstanding receivables at period end as well as the bad debt write-offs experienced in the past and establish an allowance for uncollectible accounts, if deemed necessary.
Foreign Currency Transactions	Foreign Currency Transactions For operations where the functional currency is a foreign currency, the functional currency assets and liabilities are translated into U.S. dollars at year-end exchange rates and the related translation adjustments are recorded as a separate component of accumulated other comprehensive income in shareholders’ equity. The functional currency of the Company and many of its subsidiaries is the U.S. dollar. For these companies, the Company remeasures monetary assets and liabilities denominated in foreign currencies at year-end exchange rates, with the resulting foreign exchange gains and losses recognized in the consolidated statements of income. Revenues and expenses in foreign currencies are converted at average exchange rates during the year. Monetary assets and liabilities include investments, cash and cash equivalents, reinsurance balances receivable, reserve for loss and LAE and accrued expenses and other liabilities. Accounts that are classified as non-monetary, such as deferred commission and other acquisition expenses and unearned premiums, are not revalued.
Service and fee income	Service and Fee Income The Company currently generates policy service and fee income from installment fees, late payment fees, and other finance and processing fees related to policy cancellation, policy reinstatement and insufficient funds check returns. These fees are generally designed to offset expenses incurred in the administration of the Company’s insurance business, and are generated as follows. Installment fees are charged to permit a policyholder to pay premiums in installments rather than in a lump sum. Late payment fees are charged when premiums are remitted after the due date and any applicable grace periods. Policy cancellation fees are charged to policyholders when a policy is terminated by the policyholder prior to the expiration of the policy’s term or renewal term, as applicable. Reinstatement fees are charged to reinstate a policy that has lapsed, generally as a result of non-payment of premiums. Insufficient fund fees are charged when the customer’s payment is returned by the financial institution. All fee income is recognized as follows. An installment fee is recognized at the time each policy installment bill is due. A late payment fee is recognized when the customer’s payment is not received after the listed due date and any applicable grace period. A policy cancellation fee is recognized at the time the customer’s policy is canceled. A policy reinstatement fee is recognized when the customer’s policy is reinstated. An insufficient fund fee is recognized when the customer’s payment is returned by the financial institution. The amounts charged are primarily intended to compensate the Company for the administrative costs associated with processing and administering policies that generate insurance premium; however, the amounts of fees charged are not dependent on the amount or period of insurance coverage provided and do not entail any obligation to return any portion of those funds. The direct and indirect costs associated with generating fee income are not separately tracked. The Company estimates an allowance for doubtful accounts based on a percentage of fee income. The Company also collects service fees in the form of commission and general agent fees by selling policies issued by third-party insurance companies. The Company does not bear insurance underwriting risk with respect to these policies. Commission income and general agent fees are recognized, net of an allowance for estimated policy cancellations, at the date the customer is initially billed or as of the effective date of the insurance policy, whichever is later. The allowance for estimated third-party cancellations is periodically evaluated and adjusted as necessary. The Company will adopt ASU 2014-09, “Revenue from Contracts with Customers” on January 1, 2018, using the modified retrospective method. The Company anticipates the adoption of this new standard will impact its consolidated financial statements, specifically its Accident and Health segment (“A&H segment”). Under ASU 2014-09, the Company expects to recognize Medicare-related and other accident and health commission revenues equal to the estimated life-time value of a policy at the time when the policy is sold, as opposed to its current treatment of recognizing revenue initially billed or as of the effective date of the insurance policy, whichever is later. ASU 2014-09 will require the Company to make significant estimates, including, but not limited to, the estimated consideration to be paid to us over the estimated life of plans approved by carriers. The Company expects to record a cumulative effect of applying the standard as an adjustment increasing the opening balance of retained earnings of approximately $10,088 upon adoption. The Company also collects service fees in the form of group health administrative fees by performing enrollment and claims services for self-funded employer plans. The Company does not bear insurance underwriting risk for these self-funded employer plans. Group health administrative fees are recognized pro-rata over the term of the administrative contract with the employer, which generally covers twelve months.
Recent Accounting Standards	Recent Accounting Standards, Adopted In March 2016, the FASB issued ASU 2016-07, “Investments-Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting” as part of its initiative to reduce complexity in accounting standards. ASU 2016-07 eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. The Company adopted ASU 2016-07 on January 1, 2017. The adoption of this guidance did not have an effect on the Company’s results of operations, financial position or liquidity. In March 2016, the FASB issued ASU 2016-09, “Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting.” The areas for simplification in ASU 2016-09 involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The Company adopted ASU 2016-09 on January 1, 2017. Adoption of the new standard resulted in: (i) prospectively recognizing all excess tax benefits and tax deficiencies as income tax expense or benefit in the statement of income, (ii) retrospectively presenting the excess tax benefits along with other income tax cash flows as an operating activity, (iii) the Company’s election to continue estimating expected forfeitures, and (iv) cash paid by the Company when directly withholding shares for tax-withholding purposes to be classified as a financing activity. The adoption of this guidance did not have a material effect on the Company’s results of operations, financial position or liquidity, other than reclassifying $1,813 excess tax benefits from cash flows from financing activities to cash flows from operating activities in the consolidated statements of cash flows for the year ended December 31, 2016. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 provides guidance on eight specific cash flow classification issues. The Company elected to early adopt ASU 2016-15 on January 1, 2017 resulting in the application of its requirements using a retrospective transition method to each period presented. The adoption of this guidance did not have an effect on the Company’s results of operations, financial position or liquidity; other than the required classifications of the eight specific transactions in the statements of cash flows. In February 2018, the FASB issued ASU 2018-02, “Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income,” that allows a reclassification of the stranded tax effects in accumulated other comprehensive income (“AOCI”) resulting from the Tax Cuts and Jobs Act of 2017 (“TCJA”). Current guidance requires the effect of a change in tax laws or rates on deferred tax balances to be reported in income from continuing operations in the accounting period that includes the period of enactment, even if the related income tax effects were originally charged or credited directly to AOCI. The amount of the reclassification would include the effect of the change in the U.S. federal corporate income tax rate on the gross deferred tax amounts and related valuation allowances, if any, at the date of the enactment of TCJA related to items in AOCI. The updated guidance is effective for reporting periods beginning after December 15, 2018 and is to be applied retrospectively to each period in which the effect of the TCJA related to items remaining in AOCI are recognized or at the beginning of the period of adoption. Early adoption is permitted. The Company adopted the guidance as of December 31, 2017. The adoption of the guidance resulted in a reduction in our deferred tax liability of $1,377 related to AOCI, which resulted in a corresponding decrease in income tax expense. In addition, AOCI was adjusted to reflect the proper tax rates which was reflected through an adjustment to retained earnings. Recent Accounting Standards, Not Yet Adopted In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers,” to remove inconsistencies and weaknesses in revenue requirements, provide a more robust framework for addressing revenue issues, improve comparability of revenue recognition practices, and provide for improved disclosure requirements. In March 2016, the FASB issued ASU 2016-08, “Principal versus Agent Considerations (Reporting Gross versus Net)”, which amends the principal versus agent guidance and clarifies that the analysis must focus on whether the entity has control of the goods or services before they are transferred to the customer. In addition, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing”, ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” and ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers”, each of which provide additional clarification of certain provisions in Topic 606. Finally, the FASB issued ASU 2017-05, “Other Income-Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets”, which clarifies the scope of guidance for recognizing gains and losses from the transfer of nonfinancial assets in contracts with non-customers. While the guidance specifically excludes revenues from insurance contracts, investments and financial instruments from its scope, the guidance will be applicable to the Company’s service and fee income not specifically exempted from the guidance. The Company will adopt ASU 2014-09 effective January 1, 2018 and plans to use the modified retrospective approach. The Company expects to record a cumulative effect of applying the standard as an adjustment increasing the opening balance of retained earnings by approximately $10,088 upon adoption. Furthermore, on a go forward basis the Company expects to record all commission revenue using point in time recognition which is a significant difference for many products in its A&H segment. This will result in the recognition of revenue equal to the estimated life-time value of a policy at the time when the policy is sold, compared to the Company’s current practice of recognizing revenue initially billed or as of the effective date of the insurance policy, whichever is later. The Company does expect significant disclosures for each quarter in the year of adoption. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” to provide users of financial statements with more useful information on the recognition, measurement, presentation, and disclosure of financial instruments. Specifically, under ASU 2016-01, equity investments (other than those accounted for using the equity method of accounting or those subject to consolidation) will be measured at fair value with changes in fair value recognized in earnings. Also, for those financial liabilities for which the fair value option accounting has been elected, ASU 2016-01 requires changes in fair value due to instrument-specific credit risk to be presented separately in other comprehensive income. ASU 2016-01 is effective for fiscal years beginning after December 15, 2017. As of December 31, 2017 and 2016 , the Company had $(36) and $3,136 , respectively, of net unrealized gains (losses), net of tax, for equity securities, available-for-sale, recognized as a component of AOCI. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the early stages of evaluating the impact this guidance will have on its results of operations, financial position or liquidity and disclosures. The Company expects the adoption will have a significant impact on its consolidated financial statements, primarily to the consolidated balance sheets by recognizing a right-of-use asset and corresponding lease liability and related disclosures, due to the addition of operating leases previously accounted for as off-balance sheet transactions. The Company is currently unable to quantify the impact of adopting this guidance. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 will require immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. Companies will now use forward-looking information to better inform their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. Companies will continue to use judgment to determine which loss estimation method is appropriate for their circumstances. The standard is effective for fiscal years beginning after December 15, 2019. All entities may adopt the amendments in ASU 2016-13 earlier as of the fiscal years beginning after December 15, 2018. Based on the financial instruments currently held by the Company, there would not be a material effect on the Company’s consolidated financial condition, results of operations, cash flows and disclosures if the new guidance were able to be adopted in the current accounting period. The impact on the Company’s consolidated financial condition, results of operations, cash flows and disclosures at the date of adoption of the updated guidance will be determined by the financial instruments held by the Company and the economic conditions at that time. In October 2016, the FASB issued ASU 2016-16 “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory,” which requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. ASU 2016-16 eliminates the exception for an intra-entity transfer of an asset other than inventory. The amendments in ASU 2016-16 are effective for annual reporting periods beginning after December 15, 2017. The Company is currently evaluating the impact this guidance will have on its consolidated financial condition, results of operations, cash flows and disclosures. Based on the intra-entity transfers executed by the Company, there would not be a material effect on the Company’s consolidated financial condition, results of operations, cash flows and disclosures if the new guidance were able to be adopted in the current accounting period. The impact on the Company’s consolidated financial condition, results of operations, cash flows and disclosures at the date of adoption of the updated guidance will be determined by the amount of intra-entity transfer activity of the Company at that time. In January 2017, the FASB issued ASU 2017-04 “Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment,” to establish a one-step process for testing the value of the goodwill which an entity carries. ASU 2017-04 requires the goodwill impairment to be measured as the excess of the reporting unit’s carrying amount over its fair value. ASU 2017-04 is effective for public business entities for its annual or any interim goodwill impairment test in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently evaluating the impact this guidance will have on its consolidated financial condition, results of operations, cash flows and disclosures. Based on the goodwill currently held by the Company, there would not be a material effect on the Company’s consolidated financial condition, results of operations, cash flows and disclosures if the new guidance were able to be adopted in the current accounting period. The impact on the Company’s consolidated financial condition, results of operations, cash flows and disclosures at the date of adoption of the updated guidance will be determined by the goodwill held by the Company at that time.

Significant Accounting Polici41

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of Useful Lives and composition of Premises and Equipment	Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, as follows: Buildings and improvements 30 years Leasehold improvements Remaining lease term Other equipment 3 to 20 years Hardware and software 3 to 10 years The composition of premises and equipment consisted of the following: December 31, 2017 2016 Cost Accumulated Depreciation Net Value Cost Accumulated Depreciation Net Value Land $ 3,380 $ — $ 3,380 $ 3,336 $ — $ 3,336 Buildings 24,586 (1,634 ) 22,952 20,362 (842 ) 19,520 Leasehold improvements 26,300 (5,061 ) 21,239 23,453 (2,348 ) 21,105 Other equipment 22,510 (3,986 ) 18,524 11,472 (2,084 ) 9,388 Hardware and software 373,081 (115,127 ) 257,954 141,669 (80,514 ) 61,155 Total $ 449,857 $ (125,808 ) $ 324,049 $ 200,292 $ (85,788 ) $ 114,504 NGHC $ 440,798 $ (121,018 ) $ 319,780 $ 194,419 $ (84,032 ) $ 110,387 Reciprocal Exchanges 9,059 (4,790 ) 4,269 5,873 (1,756 ) 4,117 Total $ 449,857 $ (125,808 ) $ 324,049 $ 200,292 $ (85,788 ) $ 114,504
Schedule of Service and Fee Income	The following table summarizes service and fee income by category: Year Ended December 31, 2017 2016 2015 Commission revenue $ 145,693 $ 110,343 $ 58,807 Finance and processing fees 124,305 88,624 90,072 Installment fees 83,883 43,460 32,404 Group health administrative fees 62,217 69,689 29,622 Late payment fees 27,305 16,737 12,210 Other 59,524 51,964 50,433 Total $ 502,927 $ 380,817 $ 273,548

Revisions of Previously Issue42

Revisions of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The adjustments to the Company’s annual and quarterly previously issued financial statements are as follows: December 31, 2016 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Audited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,755,454 $ — $ 2,755,454 Equity securities, available-for-sale, at fair value 29,578 (17,798 ) 11,780 6 Fixed maturities, trading, at fair value 38,677 — 38,677 Equity securities, trading, at fair value 30,133 17,798 47,931 6 Other investments 513,262 (42,385 ) 470,877 2, 7 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 306,345 — 306,345 Total investments 3,673,449 (42,385 ) 3,631,064 Cash and cash equivalents 220,299 — 220,299 Restricted cash and cash equivalents 65,601 — 65,601 Accrued investment income 28,769 — 28,769 Premiums and other receivables, net 1,090,669 1,105 1,091,774 3 Deferred acquisition costs 220,922 — 220,922 Reinsurance recoverable 948,236 — 948,236 Prepaid reinsurance premiums 156,970 — 156,970 Premises and equipment, net 114,504 — 114,504 Intangible assets, net 467,720 — 467,720 Goodwill 155,290 3,074 158,364 5 Prepaid and other assets 102,552 31,253 133,805 6, 7 Total assets $ 7,244,981 $ (6,953 ) $ 7,238,028 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,265,072 $ 8,794 $ 2,273,866 4 Unearned premiums and other revenue 1,701,286 — 1,701,286 Reinsurance payable 98,810 — 98,810 Accounts payable and accrued expenses 336,991 919 337,910 8 Debt 752,001 — 752,001 Other liabilities 165,317 (8,520 ) 156,797 2, 3, 4, 6, 7 Total liabilities $ 5,319,477 $ 1,193 $ 5,320,670 Stockholders’ equity: Common stock $ 1,064 $ — $ 1,064 Preferred stock 420,000 — 420,000 Additional paid-in capital 914,706 (919 ) 913,787 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (2,320 ) — (2,320 ) Unrealized gains on investments, net of tax 15,030 (1,235 ) 13,795 6 Total accumulated other comprehensive income 12,710 (1,235 ) 11,475 Retained earnings 545,106 (5,992 ) 539,114 2, 3, 4, 5, 6, 7 Total National General Holdings Corp. stockholders’ equity 1,893,586 (8,146 ) 1,885,440 Non-controlling interest 31,918 — 31,918 Total stockholders’ equity $ 1,925,504 $ (8,146 ) $ 1,917,358 Total liabilities and stockholders’ equity $ 7,244,981 $ (6,953 ) $ 7,238,028 Three Months Ended December 31, 2016 Year Ended December 31, 2016 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Audited) Revenues: Net earned premium $ 856,071 $ 1,612 $ 857,683 3 $ 2,993,781 $ 1,390 $ 2,995,171 3 Ceding commission income 21,194 — 21,194 45,600 — 45,600 Service and fee income 98,194 — 98,194 380,817 — 380,817 Net investment income 22,712 — 22,712 99,586 — 99,586 Net gain (loss) on investments: Other-than-temporary impairment loss — — — (22,102 ) — (22,102 ) Other net realized gain on investments 8,700 1,900 10,600 6 28,106 1,900 30,006 6 Total net gain on investments 8,700 1,900 10,600 6,004 1,900 7,904 Other income (expense) 24,308 — 24,308 24,308 — 24,308 Total revenues 1,031,179 3,512 1,034,691 3,550,096 3,290 3,553,386 Expenses: Loss and loss adjustment expense 567,284 45,391 612,675 1, 4 1,958,545 133,735 2,092,280 1, 4 Acquisition costs and other underwriting expenses 134,645 398 135,043 3 497,158 (151 ) 497,007 3 General and administrative expenses 277,630 (46,859 ) 230,771 1, 5 844,114 (134,966 ) 709,148 1, 5 Interest expense 11,645 — 11,645 40,180 — 40,180 Total expenses 991,204 (1,070 ) 990,134 3,339,997 (1,382 ) 3,338,615 Income before provision (benefit) for income taxes and earnings of equity method investments 39,975 4,582 44,557 210,099 4,672 214,771 Provision (benefit) for income taxes 1,177 (6,058 ) (4,881 ) 2, 3, 4, 6, 7 42,616 (8,618 ) 33,998 2, 3, 4, 6, 7 Income before earnings of equity method investments 38,798 10,640 49,438 167,483 13,290 180,773 Earnings of equity method investments (related parties) 8,410 (2,400 ) 6,010 2 25,401 (9,800 ) 15,601 2 Net income 47,208 8,240 55,448 192,884 3,490 196,374 Less: Net (income) attributable to non-controlling interest (8,419 ) — (8,419 ) (20,668 ) — (20,668 ) Net income attributable to NGHC 38,789 8,240 47,029 172,216 3,490 175,706 Dividends on preferred stock (7,875 ) — (7,875 ) (24,333 ) — (24,333 ) Net income attributable to NGHC common stockholders $ 30,914 $ 8,240 $ 39,154 $ 147,883 $ 3,490 $ 151,373 Earnings per common share: Basic $ 0.29 $ 0.37 $ 1.40 $ 1.43 Diluted $ 0.28 $ 0.36 $ 1.37 $ 1.40 Dividends declared per common share $ 0.04 $ 0.04 $ 0.14 $ 0.14 Weighted average common shares outstanding: Basic 106,395,429 106,395,429 105,951,752 105,951,752 Diluted 108,973,892 108,973,892 108,278,318 108,278,318 Impact on opening balances as of January 1, 2016 Consolidated Balance Sheet Data: As reported (a) Adjustments As adjusted Reference (Audited) Total investments $ 2,792,710 $ (7,200 ) $ 2,785,510 2 Total assets $ 5,563,392 $ (7,200 ) $ 5,556,192 Unpaid loss and loss adjustment expense reserves $ 1,755,624 $ 6,951 $ 1,762,575 4 Unearned premiums and other revenue $ 1,257,894 $ (296 ) $ 1,257,598 3 Accounts payable and accrued expenses $ 284,902 $ 732 $ 285,634 3 Other liabilities $ 115,139 $ (5,105 ) $ 110,034 2, 3, 4 Total liabilities $ 4,026,752 $ 2,282 $ 4,029,034 Retained earnings $ 412,044 $ (9,482 ) $ 402,562 2, 3, 4 Total National General Holdings Corp. Stockholders' Equity $ 1,513,800 $ (9,482 ) $ 1,504,318 Total stockholders’ equity $ 1,536,640 $ (9,482 ) $ 1,527,158 Total liabilities and stockholders’ equity $ 5,563,392 $ (7,200 ) $ 5,556,192 Three Months Ended December 31, 2015 Year Ended December 31, 2015 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Audited) Revenues: Net earned premium $ 678,568 $ 74 $ 678,642 3 $ 2,129,810 $ 296 $ 2,130,106 3 Ceding commission income 16,590 — 16,590 43,790 — 43,790 Service and fee income 100,213 — 100,213 273,548 — 273,548 Net investment income 22,385 — 22,385 75,340 — 75,340 Net gain (loss) on investments: Other-than-temporary impairment loss (6,755 ) — (6,755 ) (15,247 ) — (15,247 ) Other net realized gain (loss) on investments (995 ) — (995 ) 4,152 — 4,152 Net gain (loss) on investments (7,750 ) — (7,750 ) (11,095 ) — (11,095 ) Total revenues 810,006 74 810,080 2,511,393 296 2,511,689 Expenses: Loss and loss adjustment expense 485,867 28,566 514,433 1, 4 1,381,641 103,679 1,485,320 1, 4 Acquisition costs and other underwriting expenses 110,799 183 110,982 3 405,930 732 406,662 3 General and administrative expenses 186,921 (28,489 ) 158,432 1 530,347 (103,371 ) 426,976 1 Interest expense 1,776 — 1,776 28,885 — 28,885 Total expenses 785,363 260 785,623 2,346,803 1,040 2,347,843 Income before provision (benefit) for income taxes and earnings (losses) of equity method investments 24,643 (186 ) 24,457 164,590 (744 ) 163,846 Provision (benefit) for income taxes (5,936 ) (1,290 ) (7,226 ) 2, 3, 4 18,956 (2,780 ) 16,176 2, 3, 4 Income before earnings (losses) of equity method investments 30,579 1,104 31,683 145,634 2,036 147,670 Earnings (losses) of equity method investments (related parties) 1,743 (3,500 ) (1,757 ) 2 10,643 (7,200 ) 3,443 2 Net income 32,322 (2,396 ) 29,926 156,277 (5,164 ) 151,113 Less: Net (income) attributable to non-controlling interest (14,478 ) — (14,478 ) (14,025 ) — (14,025 ) Net income attributable to NGHC 17,844 (2,396 ) 15,448 142,252 (5,164 ) 137,088 Dividends on preferred stock (4,125 ) — (4,125 ) (14,025 ) — (14,025 ) Net income attributable to NGHC common stockholders $ 13,719 $ (2,396 ) $ 11,323 $ 128,227 $ (5,164 ) $ 123,063 Earnings per common share: Basic $ 0.13 $ 0.11 $ 1.31 $ 1.25 Diluted $ 0.13 $ 0.10 $ 1.27 $ 1.22 Dividends declared per common share $ 0.03 $ 0.03 $ 0.09 $ 0.09 Weighted average common shares outstanding: Basic 105,503,021 105,503,021 98,241,904 98,241,904 Diluted 108,161,786 108,161,786 100,723,936 100,723,936 September 30, 2017 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,928,119 $ — $ 2,928,119 Equity securities, available-for-sale, at fair value 30,318 — 30,318 Fixed maturities, trading, at fair value 33,174 — 33,174 Equity securities, trading, at fair value 39,001 — 39,001 Other investments 460,543 (5,385 ) 455,158 7 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 319,743 — 319,743 Short-term investments 26,886 — 26,886 Total investments 3,837,784 (5,385 ) 3,832,399 Cash and cash equivalents 330,728 — 330,728 Restricted cash and cash equivalents 88,127 — 88,127 Accrued investment income 22,624 — 22,624 Premiums and other receivables, net 1,340,836 — 1,340,836 Deferred acquisition costs 227,720 — 227,720 Reinsurance recoverable 1,139,880 — 1,139,880 Prepaid reinsurance premiums 485,028 — 485,028 Premises and equipment, net 319,636 — 319,636 Intangible assets, net 394,036 — 394,036 Goodwill 190,713 3,074 193,787 5 Prepaid and other assets 96,329 17,903 114,232 7 Total assets $ 8,473,441 $ 15,592 $ 8,489,033 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,566,437 $ — $ 2,566,437 Unearned premiums and other revenue 1,969,296 — 1,969,296 Reinsurance payable 331,454 — 331,454 Accounts payable and accrued expenses 612,338 — 612,338 Debt 754,922 — 754,922 Other liabilities 256,531 12,518 269,049 7 Total liabilities $ 6,490,978 $ 12,518 $ 6,503,496 Stockholders’ equity: Common stock $ 1,067 $ — $ 1,067 Preferred stock 420,000 — 420,000 Additional paid-in capital 919,477 — 919,477 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (5,597 ) — (5,597 ) Unrealized gains on investments, net of tax 14,856 — 14,856 Total accumulated other comprehensive income 9,259 — 9,259 Retained earnings 607,555 3,074 610,629 5 Total National General Holdings Corp. stockholders’ equity 1,957,358 3,074 1,960,432 Non-controlling interest 25,105 — 25,105 Total stockholders’ equity $ 1,982,463 $ 3,074 $ 1,985,537 Total liabilities and stockholders’ equity $ 8,473,441 $ 15,592 $ 8,489,033 Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Unaudited) Revenues: Net earned premium $ 864,301 $ — $ 864,301 $ 2,766,223 $ (1,686 ) $ 2,764,537 3 Ceding commission income 50,102 — 50,102 91,604 — 91,604 Service and fee income 122,526 — 122,526 373,644 — 373,644 Net investment income 27,147 — 27,147 82,983 — 82,983 Net gain (loss) on investments: Other-than-temporary impairment loss — — — (25 ) — (25 ) Other net realized gain (loss) on investments 47,605 — 47,605 45,943 (1,900 ) 44,043 6 Total net gain (loss) on investments 47,605 — 47,605 45,918 (1,900 ) 44,018 Other income (expense) (3,901 ) — (3,901 ) (198 ) — (198 ) Total revenues 1,107,780 — 1,107,780 3,360,174 (3,586 ) 3,356,588 Expenses: Loss and loss adjustment expense 651,218 (12,073 ) 639,145 4 1,977,950 (8,794 ) 1,969,156 4 Acquisition costs and other underwriting expenses 163,585 — 163,585 527,681 (581 ) 527,100 3 General and administrative expenses 214,127 — 214,127 680,806 — 680,806 Interest expense 11,495 — 11,495 34,590 — 34,590 Total expenses 1,040,425 (12,073 ) 1,028,352 3,221,027 (9,375 ) 3,211,652 Income before provision for income taxes and earnings (losses) of equity method investments 67,355 12,073 79,428 139,147 5,789 144,936 Provision for income taxes 7,698 10,777 18,475 2, 4, 7 27,028 13,723 40,751 2, 3, 4, 6, 7 Income before earnings (losses) of equity method investments 59,657 1,296 60,953 112,119 (7,934 ) 104,185 Earnings (losses) of equity method investments (related parties) (4,297 ) 2,300 (1,997 ) 2 (18,258 ) 17,000 (1,258 ) 2 Net income 55,360 3,596 58,956 93,861 9,066 102,927 Less: Net (income) loss attributable to non-controlling interest (1,311 ) — (1,311 ) 4,973 — 4,973 Net income attributable to NGHC 54,049 3,596 57,645 98,834 9,066 107,900 Dividends on preferred stock (7,875 ) — (7,875 ) (23,625 ) — (23,625 ) Net income attributable to NGHC common stockholders $ 46,174 $ 3,596 $ 49,770 $ 75,209 $ 9,066 $ 84,275 Earnings per common share: Basic $ 0.43 $ 0.47 $ 0.71 $ 0.79 Diluted $ 0.43 $ 0.46 $ 0.69 $ 0.78 Dividends declared per common share $ 0.04 $ 0.04 $ 0.12 $ 0.12 Weighted average common shares outstanding: Basic 106,645,601 106,645,601 106,556,662 106,556,662 Diluted 108,520,964 108,520,964 108,690,139 108,690,139 June 30, 2017 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,924,583 $ — $ 2,924,583 Equity securities, available-for-sale, at fair value 7,638 — 7,638 Fixed maturities, trading, at fair value 23,093 — 23,093 Equity securities, trading, at fair value 37,967 — 37,967 Other investments 524,361 (7,685 ) 516,676 2, 7 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 306,614 — 306,614 Short-term investments 82,403 — 82,403 Total investments 3,906,659 (7,685 ) 3,898,974 Cash and cash equivalents 241,838 — 241,838 Restricted cash and cash equivalents 39,058 — 39,058 Accrued investment income 28,306 — 28,306 Premiums and other receivables, net 1,332,694 — 1,332,694 Deferred acquisition costs 254,913 — 254,913 Reinsurance recoverable 969,081 — 969,081 Prepaid reinsurance premiums 182,947 — 182,947 Premises and equipment, net 129,275 — 129,275 Intangible assets, net 410,655 — 410,655 Goodwill 189,587 3,074 192,661 5 Prepaid and other assets 102,119 25,183 127,302 7 Total assets $ 7,787,132 $ 20,572 $ 7,807,704 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,360,156 $ 12,073 $ 2,372,229 4 Unearned premiums and other revenue 1,912,842 — 1,912,842 Reinsurance payable 128,026 — 128,026 Accounts payable and accrued expenses 468,050 1,753 469,803 8 Debt 754,736 — 754,736 Other liabilities 200,354 9,021 209,375 2, 4, 7 Total liabilities $ 5,824,164 $ 22,847 $ 5,847,011 Stockholders’ equity: Common stock $ 1,066 $ — $ 1,066 Preferred stock 420,000 — 420,000 Additional paid-in capital 920,310 (1,753 ) 918,557 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (4,392 ) — (4,392 ) Unrealized gains on investments, net of tax 37,268 — 37,268 Total accumulated other comprehensive income 32,876 — 32,876 Retained earnings 565,649 (522 ) 565,127 2, 4, 5, 7 Total National General Holdings Corp. stockholders’ equity 1,939,901 (2,275 ) 1,937,626 Non-controlling interest 23,067 — 23,067 Total stockholders’ equity $ 1,962,968 $ (2,275 ) $ 1,960,693 Total liabilities and stockholders’ equity $ 7,787,132 $ 20,572 $ 7,807,704 Three Months Ended June 30, 2017 Six Months Ended June 30, 2017 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Unaudited) Revenues: Net earned premium $ 981,751 $ — $ 981,751 $ 1,901,922 $ (1,686 ) $ 1,900,236 3 Ceding commission income 21,508 — 21,508 41,502 — 41,502 Service and fee income 125,176 — 125,176 251,118 — 251,118 Net investment income 29,446 — 29,446 55,836 — 55,836 Net loss on investments (2,175 ) — (2,175 ) (1,687 ) (1,900 ) (3,587 ) 6 Other income (expense) (6,098 ) — (6,098 ) 3,703 — 3,703 Total revenues 1,149,608 — 1,149,608 2,252,394 (3,586 ) 2,248,808 Expenses: Loss and loss adjustment expense 710,407 787 711,194 4 1,326,732 3,279 1,330,011 4 Acquisition costs and other underwriting expenses 188,795 — 188,795 364,096 (581 ) 363,515 3 General and administrative expenses 211,494 — 211,494 466,679 — 466,679 Interest expense 11,550 — 11,550 23,095 — 23,095 Total expenses 1,122,246 787 1,123,033 2,180,602 2,698 2,183,300 Income before provision for income taxes and earnings (losses) of equity method investments 27,362 (787 ) 26,575 71,792 (6,284 ) 65,508 Provision for income taxes 5,812 5,675 11,487 2, 4 19,330 2,946 22,276 2, 3, 4, 6 Income before earnings (losses) of equity method investments 21,550 (6,462 ) 15,088 52,462 (9,230 ) 43,232 Earnings (losses) of equity method investments (related parties) (18,915 ) 17,000 (1,915 ) 2 (13,961 ) 14,700 739 2 Net income 2,635 10,538 13,173 38,501 5,470 43,971 Less: Net (income) loss attributable to non-controlling interest 159 — 159 6,284 — 6,284 Net income attributable to NGHC 2,794 10,538 13,332 44,785 5,470 50,255 Dividends on preferred stock (7,875 ) — (7,875 ) (15,750 ) — (15,750 ) Net income (loss) attributable to NGHC common stockholders $ (5,081 ) $ 10,538 $ 5,457 $ 29,035 $ 5,470 $ 34,505 Earnings (loss) per common share: Basic $ (0.05 ) $ 0.05 $ 0.27 $ 0.32 Diluted $ (0.05 ) $ 0.05 $ 0.27 $ 0.32 Dividends declared per common share $ 0.04 $ 0.04 $ 0.08 $ 0.08 Weighted average common shares outstanding: Basic 106,560,000 106,560,000 106,514,396 106,514,396 Diluted 109,447,812 109,447,812 109,364,273 109,364,273 March 31, 2017 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,804,092 $ — $ 2,804,092 Equity securities, available-for-sale, at fair value 9,963 — 9,963 Fixed maturities, trading, at fair value 54,114 — 54,114 Equity securities, trading, at fair value 57,067 — 57,067 Other investments 598,642 (44,685 ) 553,957 2, 7 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 311,818 — 311,818 Total investments 3,835,696 (44,685 ) 3,791,011 Cash and cash equivalents 209,644 — 209,644 Restricted cash and cash equivalents 45,351 — 45,351 Accrued investment income 29,577 — 29,577 Premiums and other receivables, net 1,394,309 — 1,394,309 Deferred acquisition costs 242,784 — 242,784 Reinsurance recoverable 968,087 — 968,087 Prepaid reinsurance premiums 169,972 — 169,972 Premises and equipment, net 125,809 — 125,809 Intangible assets, net 438,902 — 438,902 Goodwill 173,528 3,074 176,602 5 Prepaid and other assets 123,819 3,914 127,733 7 Total assets $ 7,757,478 $ (37,697 ) $ 7,719,781 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,268,201 $ 11,286 $ 2,279,487 4 Unearned premiums and other revenue 1,897,906 — 1,897,906 Reinsurance payable 134,450 — 134,450 Accounts payable and accrued expenses 477,111 1,753 478,864 8 Debt 745,962 — 745,962 Other liabilities 274,265 (37,923 ) 236,342 2, 4, 7 Total liabilities $ 5,797,895 $ (24,884 ) $ 5,773,011 Stockholders’ equity: Common stock $ 1,065 $ — $ 1,065 Preferred stock 420,000 — 420,000 Additional paid-in capital 917,057 (1,753 ) 915,304 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (3,034 ) — (3,034 ) Unrealized gains on investments, net of tax 22,914 — 22,914 Total accumulated other comprehensive income 19,880 — 19,880 Retained earnings 574,962 (11,060 ) 563,902 2, 4, 5, 7 Total National General Holdings Corp. stockholders’ equity 1,932,964 (12,813 ) 1,920,151 Non-controlling interest 26,619 — 26,619 Total stockholders’ equity $ 1,959,583 $ (12,813 ) $ 1,946,770 Total liabilities and stockholders’ equity $ 7,757,478 $ (37,697 ) $ 7,719,781 Three Months Ended March 31, 2017 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference (Unaudited) Revenues: Net earned premium $ 920,171 $ (1,686 ) $ 918,485 3 Ceding commission income 19,994 — 19,994 Service and fee income 125,942 — 125,942 Net investment income 26,390 — 26,390 Net loss on investments 488 (1,900 ) (1,412 ) 6 Other income (expense) 9,801 — 9,801 Total revenues 1,102,786 (3,586 ) 1,099,200 Expenses: Loss and loss adjustment expense 616,325 2,492 618,817 4 Acquisition costs and other underwriting expenses 175,301 (581 ) 174,720 3 General and administrative expenses 255,185 — 255,185 Interest expense 11,545 — 11,545 Total expenses 1,058,356 1,911 1,060,267 Income before provision for income taxes and earnings of equity method investments 44,430 (5,497 ) 38,933 Provision for income taxes 13,518 (2,729 ) 10,789 2, 3, 4, 6 Income before earnings of equity method investments 30,912 (2,768 ) 28,144 Earnings of equity method investments (related parties) 4,954 (2,300 ) 2,654 2 Net income 35,866 (5,068 ) 30,798 Less: Net (income) loss attributable to non-controlling interest 6,125 — 6,125 Net income attributable to NGHC 41,991 (5,068 ) 36,923 Dividends on preferred stock (7,875 ) — (7,875 ) Net income attributable to NGHC common stockholders $ 34,116 $ (5,068 ) $ 29,048 Earnings per common share: Basic $ 0.32 $ 0.27 Diluted $ 0.31 $ 0.27 Dividends declared per common share $ 0.04 $ 0.04 Weighted average common shares outstanding: Basic 106,467,599 106,467,599 Diluted 109,166,681 109,166,681 September 30, 2016 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,676,115 $ — $ 2,676,115 Equity securities, available-for-sale, at fair value 83,596 — 83,596 Fixed maturities, trading, at fair value 35,429 — 35,429 Equity securities, trading, at fair value 22,286 — 22,286 Other investments 579,099 (14,600 ) 564,499 2 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 295,020 — 295,020 Short-term investments 3,596 — 3,596 Total investments 3,695,141 (14,600 ) 3,680,541 Cash and cash equivalents 202,686 — 202,686 Restricted cash and cash equivalents 13,688 — 13,688 Accrued investment income 27,925 — 27,925 Premiums and other receivables, net 840,460 — 840,460 Deferred acquisition costs 206,087 — 206,087 Reinsurance recoverable 1,001,006 — 1,001,006 Prepaid reinsurance premiums 154,574 — 154,574 Premises and equipment, net 83,732 — 83,732 Intangible assets, net 366,202 — 366,202 Goodwill 211,702 — 211,702 Prepaid and other assets 54,225 — 54,225 Total assets $ 6,857,428 $ (14,600 ) $ 6,842,828 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 2,086,934 $ 7,188 $ 2,094,122 4 Unearned premiums and other revenue 1,533,822 (74 ) 1,533,748 3 Reinsurance payable 107,036 — 107,036 Accounts payable and accrued expenses 317,171 1,102 318,273 3, 8 Debt 675,507 — 675,507 Other liabilities 189,188 (7,665 ) 181,523 2, 3, 4 Total liabilities $ 4,909,658 $ 551 $ 4,910,209 Stockholders’ equity: Common stock $ 1,061 $ — $ 1,061 Preferred stock 420,000 — 420,000 Additional paid-in capital 905,772 (919 ) 904,853 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (2,323 ) — (2,323 ) Unrealized gains on investments, net of tax 69,753 — 69,753 Total accumulated other comprehensive income 67,430 — 67,430 Retained earnings 518,418 (14,232 ) 504,186 2, 3, 4 Total National General Holdings Corp. stockholders’ equity 1,912,681 (15,151 ) 1,897,530 Non-controlling interest 35,089 — 35,089 Total stockholders’ equity $ 1,947,770 $ (15,151 ) $ 1,932,619 Total liabilities and stockholders’ equity $ 6,857,428 $ (14,600 ) $ 6,842,828 Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Unaudited) Revenues: Net earned premium $ 769,850 $ (74 ) $ 769,776 3 $ 2,137,710 $ (222 ) $ 2,137,488 3 Ceding commission income 14,597 — 14,597 24,406 — 24,406 Service and fee income 95,662 — 95,662 282,623 — 282,623 Net investment income 27,676 — 27,676 76,874 — 76,874 Net gain (loss) on investments: Other-than-temporary impairment loss (22,102 ) — (22,102 ) (22,102 ) — (22,102 ) Other net realized gain on investments 11,093 — 11,093 19,406 — 19,406 Total net gain (loss) on investments (11,009 ) — (11,009 ) (2,696 ) — (2,696 ) Total revenues 896,776 (74 ) 896,702 2,518,917 (222 ) 2,518,695 Expenses: Loss and loss adjustment expense 509,853 32,280 542,133 1, 4 1,391,261 88,344 1,479,605 1, 4 Acquisition costs and other underwriting expenses 140,740 (183 ) 140,557 3 362,513 (549 ) 361,964 3 General and administrative expenses 198,737 (32,201 ) 166,536 1 566,484 (88,107 ) 478,377 1 Interest expense 10,455 — 10,455 28,535 — 28,535 Total expenses 859,785 (104 ) 859,681 2,348,793 (312 ) 2,348,481 Income before provision for income taxes and earnings of equity method investments 36,991 30 37,021 170,124 90 170,214 Provision for income taxes 8,805 (830 ) 7,975 2, 3, 4 41,439 (2,560 ) 38,879 2, 3, 4 Income before earnings of equity method investments 28,186 860 29,046 128,685 2,650 131,335 Earnings of equity method investments (related parties) 2,953 (2,400 ) 553 2 16,991 (7,400 ) 9,591 2 Net income 31,139 (1,540 ) 29,599 145,676 (4,750 ) 140,926 Less: Net (income) attributable to non-controlling interest (3,009 ) — (3,009 ) (12,249 ) — (12,249 ) Net income attributable to NGHC 28,130 (1,540 ) 26,590 133,427 (4,750 ) 128,677 Dividends on preferred stock (8,208 ) — (8,208 ) (16,458 ) — (16,458 ) Net income attributable to NGHC common stockholders $ 19,922 $ (1,540 ) $ 18,382 $ 116,969 $ (4,750 ) $ 112,219 Earnings per common share: Basic $ 0.19 $ 0.17 $ 1.11 $ 1.06 Diluted $ 0.18 $ 0.17 $ 1.08 $ 1.04 Dividends declared per common share $ 0.04 $ 0.04 $ 0.10 $ 0.10 Weighted average common shares outstanding: Basic 106,002,337 106,002,337 105,801,817 105,801,817 Diluted 108,423,998 108,423,998 108,053,177 108,053,177 June 30, 2016 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,385,461 $ — $ 2,385,461 Equity securities, available-for-sale, at fair value 110,500 — 110,500 Other investments 482,771 (12,200 ) 470,571 2 Securities pledged 137,448 — 137,448 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 290,569 — 290,569 Total investments 3,406,749 (12,200 ) 3,394,549 Cash and cash equivalents 260,795 — 260,795 Restricted cash and cash equivalents 10,899 — 10,899 Accrued investment income 25,337 — 25,337 Premiums and other receivables, net 823,410 — 823,410 Deferred acquisition costs 174,660 — 174,660 Reinsurance recoverable 923,522 — 923,522 Prepaid reinsurance premiums 146,405 — 146,405 Premises and equipment, net 79,224 — 79,224 Intangible assets, net 383,700 — 383,700 Goodwill 208,971 — 208,971 Prepaid and other assets 69,269 — 69,269 Total assets $ 6,512,941 $ (12,200 ) $ 6,500,741 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 1,966,752 $ 7,109 $ 1,973,861 4 Unearned premiums and other revenue 1,494,359 (148 ) 1,494,211 3 Reinsurance payable 97,211 — 97,211 Accounts payable and accrued expenses 274,031 753 274,784 3, 8 Securities sold under agreements to repurchase, at contract value 119,472 — 119,472 Debt 678,715 — 678,715 Other liabilities 174,835 (6,835 ) 168,000 2, 3, 4 Total liabilities $ 4,805,375 $ 879 $ 4,806,254 Stockholders’ equity: Common stock $ 1,059 $ — $ 1,059 Preferred stock 220,000 — 220,000 Additional paid-in capital 908,276 (387 ) 907,889 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (4,135 ) — (4,135 ) Unrealized gains on investments, net of tax 48,859 — 48,859 Total accumulated other comprehensive income 44,724 — 44,724 Retained earnings 502,741 (12,692 ) 490,049 2, 3, 4 Total National General Holdings Corp. stockholders’ equity 1,676,800 (13,079 ) 1,663,721 Non-controlling interest 30,766 — 30,766 Total stockholders’ equity $ 1,707,566 $ (13,079 ) $ 1,694,487 Total liabilities and stockholders’ equity $ 6,512,941 $ (12,200 ) $ 6,500,741 Three Months Ended June 30, 2016 Six Months Ended June 30, 2016 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference As reported (a) Adjustments As adjusted Reference (Unaudited) (Unaudited) Revenues: Net earned premium $ 712,940 $ (74 ) $ 712,866 3 $ 1,367,860 $ (148 ) $ 1,367,712 3 Ceding commission income 11,704 — 11,704 9,809 — 9,809 Service and fee income 90,017 — 90,017 186,961 — 186,961 Net investment income 27,528 — 27,528 49,198 — 49,198 Net gain on investments 3,995 — 3,995 8,313 — 8,313 Total revenues 846,184 (74 ) 846,110 1,622,141 (148 ) 1,621,993 Expenses: Loss and loss adjustment expense 472,358 30,061 502,419 1, 4 881,408 56,064 937,472 1, 4 Acquisition costs and other underwriting expenses 108,874 (183 ) 108,691 3 221,773 (366 ) 221,407 3 General and administrative expenses 191,120 (29,982 ) 161,138 1 367,747 (55,906 ) 311,841 1 Interest expense 8,939 — 8,939 18,080 — 18,080 Total expenses 781,291 (104 ) 781,187 1,489,008 (208 ) 1,488,800 Income before provision for income taxes and earnings of equity method investments 64,893 30 64,923 133,133 60 133,193 Provision for income taxes 14,551 (865 ) 13,686 2, 3, 4 32,634 (1,730 ) 30,904 2, 3, 4 Income before earnings of equity method investments 50,342 895 51,237 100,499 1,790 102,289 Earnings of equity method investments (related parties) 7,356 (2,500 ) 4,856 2 14,038 (5,000 ) 9,038 2 Net income 57,698 (1,605 ) 56,093 114,537 (3,210 ) 111,327 Less: Net (income) attributable to non-controlling interest (9,228 ) — (9,228 ) (9,240 ) — (9,240 ) Net income attributable to NGHC 48,470 (1,605 ) 46,865 105,297 (3,210 ) 102,087 Dividends on preferred stock (4,125 ) — (4,125 ) (8,250 ) — (8,250 ) Net income attributable to NGHC common stockholders $ 44,345 $ (1,605 ) $ 42,740 $ 97,047 $ (3,210 ) $ 93,837 Earnings per common share: Basic $ 0.42 $ 0.40 $ 0.92 $ 0.89 Diluted $ 0.41 $ 0.40 $ 0.90 $ 0.87 Dividends declared per common share $ 0.03 $ 0.03 $ 0.06 $ 0.06 Weighted average common shares outstanding: Basic 105,803,802 105,803,802 105,700,682 105,700,682 Diluted 108,197,897 108,197,897 107,987,406 107,987,406 March 31, 2016 Consolidated Balance Sheet: As reported (a) Adjustments As adjusted Reference (Unaudited) ASSETS Investments - NGHC Fixed maturities, available-for-sale, at fair value $ 2,016,391 $ — $ 2,016,391 Equity securities, available-for-sale, at fair value 38,038 — 38,038 Other investments 424,535 (9,700 ) 414,835 2 Securities pledged 129,097 — 129,097 Investments - Exchanges Fixed maturities, available-for-sale, at fair value 255,013 — 255,013 Equity securities, available-for-sale, at fair value 588 — 588 Total investments 2,863,662 (9,700 ) 2,853,962 Cash and cash equivalents 263,102 — 263,102 Restricted cash and cash equivalents 11,647 — 11,647 Accrued investment income 23,437 — 23,437 Premiums and other receivables, net 819,539 — 819,539 Deferred acquisition costs 145,155 — 145,155 Reinsurance recoverable 904,764 — 904,764 Prepaid reinsurance premiums 132,157 — 132,157 Premises and equipment, net 69,082 — 69,082 Intangible assets, net 371,104 — 371,104 Goodwill 119,553 — 119,553 Prepaid and other assets 61,039 — 61,039 Total assets $ 5,784,241 $ (9,700 ) $ 5,774,541 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Unpaid loss and loss adjustment expense reserves $ 1,783,533 $ 7,030 $ 1,790,563 4 Unearned premiums and other revenue 1,363,056 (222 ) 1,362,834 3 Reinsurance payable 83,317 — 83,317 Accounts payable and accrued expenses 304,422 842 305,264 3, 8 Securities sold under agreements to repurchase, at contract value 114,196 — 114,196 Debt 446,244 — 446,244 Other liabilities 83,374 (5,970 ) 77,404 2, 3, 4 Total liabilities $ 4,178,142 $ 1,680 $ 4,179,822 Stockholders’ equity: Common stock $ 1,057 $ — $ 1,057 Preferred stock 220,000 — 220,000 Additional paid-in capital 903,933 (293 ) 903,640 8 Accumulated other comprehensive income: Unrealized foreign currency translation adjustment, net of tax (2,914 ) — (2,914 ) Unrealized gains on investments, net of tax 7,448 — 7,448 Total accumulated other comprehensive income 4,534 — 4,534 Retained earnings 461,574 (11,087 ) 450,487 2, 3, 4 Total National General Holdings Corp. stockholders’ equity 1,591,098 (11,380 ) 1,579,718 Non-controlling interest 15,001 — 15,001 Total stockholders’ equity $ 1,606,099 $ (11,380 ) $ 1,594,719 Total liabilities and stockholders’ equity $ 5,784,241 $ (9,700 ) $ 5,774,541 Three Months Ended March 31, 2016 Consolidated Statement of Income: As reported (a) Adjustments As adjusted Reference (Unaudited) Revenues: Net earned premium $ 654,920 $ (74 ) $ 654,846 3 Ceding commission income (loss) (1,895 ) — (1,895 ) Service and fee income 96,944 — 96,944 Net investment income 21,670 —

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Equity Method Investments
Available-for-Sale Securities	The cost or amortized cost, gross unrealized gains and losses, and fair value on available-for-sale securities were as follows: December 31, 2017 Cost or Gross Gross Fair Value Fixed maturities: U.S. Treasury $ 36,236 $ 987 $ (230 ) $ 36,993 Federal agencies 20,711 5 (27 ) 20,689 States and political subdivision bonds 418,557 4,431 (3,907 ) 419,081 Foreign government 55,575 2,736 (57 ) 58,254 Corporate bonds 1,053,777 14,809 (7,697 ) 1,060,889 Residential mortgage-backed securities 1,020,481 211 (15,953 ) 1,004,739 Commercial mortgage-backed securities 143,519 2,340 (1,816 ) 144,043 Asset-backed securities 421 — (7 ) 414 Structured securities 390,514 4,959 (686 ) 394,787 Total fixed maturities 3,139,791 30,478 (30,380 ) 3,139,889 Equity securities: Common stock 26,954 63 (211 ) 26,806 Preferred stock 2,119 133 (30 ) 2,222 Total equity securities 29,073 196 (241 ) 29,028 Total $ 3,168,864 $ 30,674 $ (30,621 ) $ 3,168,917 NGHC $ 2,864,366 $ 27,313 $ (27,696 ) $ 2,863,983 Reciprocal Exchanges 304,498 3,361 (2,925 ) 304,934 Total $ 3,168,864 $ 30,674 $ (30,621 ) $ 3,168,917 December 31, 2016 Cost or Gross Gross Fair Value Fixed maturities: U.S. Treasury $ 45,405 $ 937 $ (494 ) $ 45,848 Federal agencies 739 — (26 ) 713 States and political subdivision bonds 460,089 3,625 (11,403 ) 452,311 Foreign government 60,025 — (3,226 ) 56,799 Corporate bonds 1,580,918 43,322 (13,338 ) 1,610,902 Residential mortgage-backed securities 450,997 4,305 (5,982 ) 449,320 Commercial mortgage-backed securities 107,546 1,521 (1,724 ) 107,343 Structured securities 334,343 4,656 (436 ) 338,563 Total fixed maturities 3,040,062 58,366 (36,629 ) 3,061,799 Equity securities: Common stock 5,376 5,150 (308 ) 10,218 Preferred stock 1,580 17 (35 ) 1,562 Total equity securities 6,956 5,167 (343 ) 11,780 Total $ 3,047,018 $ 63,533 $ (36,972 ) $ 3,073,579 NGHC $ 2,746,001 $ 56,280 $ (35,047 ) $ 2,767,234 Reciprocal Exchanges 301,017 7,253 (1,925 ) 306,345 Total $ 3,047,018 $ 63,533 $ (36,972 ) $ 3,073,579
Investments Classified by Contractual Maturity	The amortized cost and fair value of available-for-sale fixed maturities held as of December 31, 2017 , by contractual maturity, are shown in the table below. Actual maturities may differ from contractual maturities because some borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. NGHC Reciprocal Exchanges Total December 31, 2017 Amortized Fair Amortized Fair Amortized Fair Due in one year or less $ 16,823 $ 16,796 $ 4,470 $ 4,449 $ 21,293 $ 21,245 Due after one year through five years 532,079 534,572 146,398 145,394 678,477 679,966 Due after five years through ten years 825,040 831,272 76,077 77,408 901,117 908,680 Due after ten years 352,722 357,848 21,761 22,954 374,483 380,802 Mortgage-backed securities 1,108,629 1,094,467 55,792 54,729 1,164,421 1,149,196 Total $ 2,835,293 $ 2,834,955 $ 304,498 $ 304,934 $ 3,139,791 $ 3,139,889
Gross Unrealized Losses	The tables below summarize the gross unrealized losses on fixed maturities and equity securities classified as available for sale, by length of time the security has continuously been in an unrealized loss position. Less Than 12 Months 12 Months or More Total December 31, 2017 Fair Unrealized No. of Fair Unrealized No. of Fair Unrealized Fixed maturities: U.S. Treasury $ 21,567 $ (131 ) 62 $ 10,555 $ (99 ) 20 $ 32,122 $ (230 ) Federal agencies 10,069 (11 ) 6 615 (16 ) 4 10,684 (27 ) States and political subdivision bonds 145,396 (1,851 ) 215 86,894 (2,056 ) 125 232,290 (3,907 ) Foreign government — — — 2,443 (57 ) 2 2,443 (57 ) Corporate bonds 402,236 (4,564 ) 341 110,207 (3,133 ) 93 512,443 (7,697 ) Residential mortgage-backed securities 886,032 (13,476 ) 72 89,412 (2,477 ) 9 975,444 (15,953 ) Commercial mortgage-backed securities 50,537 (727 ) 14 27,072 (1,089 ) 27 77,609 (1,816 ) Asset-backed securities — — — 414 (7 ) 2 414 (7 ) Structured securities 73,561 (631 ) 18 3,727 (55 ) 4 77,288 (686 ) Total fixed maturities 1,589,398 (21,391 ) 728 331,339 (8,989 ) 286 1,920,737 (30,380 ) Equity securities: Common stock 26,499 (211 ) 14 — — — 26,499 (211 ) Preferred stock — — — 261 (30 ) 8 261 (30 ) Total equity securities 26,499 (211 ) 14 261 (30 ) 8 26,760 (241 ) Total $ 1,615,897 $ (21,602 ) 742 $ 331,600 $ (9,019 ) 294 $ 1,947,497 $ (30,621 ) NGHC $ 1,434,580 $ (19,465 ) 637 $ 300,993 $ (8,231 ) 276 $ 1,735,573 $ (27,696 ) Reciprocal Exchanges 181,317 (2,137 ) 105 30,607 (788 ) 18 211,924 (2,925 ) Total $ 1,615,897 $ (21,602 ) 742 $ 331,600 $ (9,019 ) 294 $ 1,947,497 $ (30,621 ) Less Than 12 Months 12 Months or More Total December 31, 2016 Fair Unrealized No. of Fair Unrealized No. of Fair Unrealized Fixed maturities: U.S. Treasury $ 37,436 $ (494 ) 24 $ — $ — — $ 37,436 $ (494 ) Federal agencies 419 (26 ) 3 — — — 419 (26 ) States and political subdivision bonds 318,946 (11,236 ) 387 2,956 (167 ) 6 321,902 (11,403 ) Foreign government 48,156 (3,226 ) 6 — — — 48,156 (3,226 ) Corporate bonds 495,443 (12,376 ) 292 33,112 (962 ) 21 528,555 (13,338 ) Residential mortgage-backed securities 262,269 (5,894 ) 212 2,141 (88 ) 4 264,410 (5,982 ) Commercial mortgage-backed securities 51,120 (1,002 ) 27 4,890 (722 ) 3 56,010 (1,724 ) Structured securities 54,361 (243 ) 43 17,908 (193 ) 10 72,269 (436 ) Total fixed maturities 1,268,150 (34,497 ) 994 61,007 (2,132 ) 44 1,329,157 (36,629 ) Equity securities: Common stock 3,198 (308 ) 5 — — — 3,198 (308 ) Preferred stock 1,298 (35 ) 2 — — — 1,298 (35 ) Total equity securities 4,496 (343 ) 7 — — — 4,496 (343 ) Total $ 1,272,646 $ (34,840 ) 1,001 $ 61,007 $ (2,132 ) 44 $ 1,333,653 $ (36,972 ) NGHC $ 1,190,788 $ (33,382 ) 963 $ 51,813 $ (1,665 ) 28 $ 1,242,601 $ (35,047 ) Reciprocal Exchanges 81,858 (1,458 ) 38 9,194 (467 ) 16 91,052 (1,925 ) Total $ 1,272,646 $ (34,840 ) 1,001 $ 61,007 $ (2,132 ) 44 $ 1,333,653 $ (36,972 )
Other than Temporary Impairment, Credit Losses Recognized in Earnings	The Company reviewed its investments at December 31, 2017 and determined that no additional OTTI existed in the gross unrealized holding losses other than certain fixed maturities and equity securities, that were in a loss position, for which the Company had the intention to sell before it can recover its cost basis. The impairments for these securities are equal to the difference between its amortized cost or cost and its fair value, and were as follows: Year Ended December 31, 2017 2016 2015 Fixed maturities - Corporate bonds $ — $ 7,238 $ 12,027 Equity securities - Common stock 25 14,864 3,220 Total OTTI loss recognized in earnings $ 25 $ 22,102 $ 15,247 NGHC $ 25 $ 22,102 $ 15,247 Reciprocal Exchanges — — — Total OTTI loss recognized in earnings $ 25 $ 22,102 $ 15,247
Trading Securities	The fair values on trading securities were as follows: December 31, 2017 Percentage of Fixed Maturities and Equity Securities December 31, 2016 Percentage of Fixed Maturities and Equity Securities Fixed maturities - Corporate bonds $ 9 — % $ 38,677 44.7 % Equity securities - Common stock 21,313 100.0 % 47,931 55.3 % Total $ 21,322 100.0 % $ 86,608 100.0 % NGHC $ 21,322 100.0 % $ 86,608 100.0 % Reciprocal Exchanges — — % — — % Total $ 21,322 100.0 % $ 86,608 100.0 % The portion of trading gains and losses for the year related to trading securities still held were as follows: December 31, 2017 2016 Net gains (losses) recognized during the year on trading securities $ (20,096 ) $ 16,096 Less: Net gains (losses) recognized during the year on trading securities sold during the year (11,851 ) 4,221 Net gains (losses) recognized during the reporting period on trading securities still held at the reporting date $ (8,245 ) $ 11,875
Investment Income	The components of net investment income consisted of the following: Year Ended December 31, 2017 2016 2015 Interest income Cash and short-term investments $ 1,506 $ 418 $ 543 Fixed maturities 106,002 96,755 69,310 Equity securities 345 1,901 277 Investment income 107,853 99,074 70,130 Repurchase agreements interest expense — (485 ) (213 ) Other income 11,084 12,895 8,952 Investment expenses (8,192 ) (11,898 ) (3,529 ) Net Investment Income $ 110,745 $ 99,586 $ 75,340 NGHC $ 101,420 $ 90,870 $ 66,429 Reciprocal Exchanges 9,325 8,716 8,911 Net Investment Income $ 110,745 $ 99,586 $ 75,340
Net Realized and Unrealized Gains and Losses	The tables below indicate impairment write-downs on investments, realized gains and losses on available for sale securities and all gains and losses on trading securities. Year Ended December 31, 2017 2016 2015 Gross Gains Gross Losses Net Gains (Losses) Gross Gains Gross Losses Net Gains (Losses) Gross Gains Gross Losses Net Gains (Losses) Fixed maturities, available-for-sale $ 58,405 $ (3,754 ) $ 54,651 $ 34,577 $ (10,090 ) $ 24,487 $ 8,245 $ (1,702 ) $ 6,543 Equity securities, available-for-sale 8,898 (251 ) 8,647 6,410 (19,137 ) (12,727 ) 5 (1,608 ) (1,603 ) Fixed maturities, trading 4,398 (6,285 ) (1,887 ) 12,571 (713 ) 11,858 — — — Equity securities, trading 3,100 (21,309 ) (18,209 ) 11,587 (7,349 ) 4,238 — — — OTTI — (25 ) (25 ) — (22,102 ) (22,102 ) — (15,247 ) (15,247 ) Foreign exchange and other investments, net 3,814 (228 ) 3,586 2,150 — 2,150 — (788 ) (788 ) Net realized gain (loss) on investments $ 78,615 $ (31,852 ) $ 46,763 $ 67,295 $ (59,391 ) $ 7,904 $ 8,250 $ (19,345 ) $ (11,095 ) NGHC $ 71,834 $ (31,194 ) $ 40,640 $ 66,765 $ (59,376 ) $ 7,389 $ 7,005 $ (18,446 ) $ (11,441 ) Reciprocal Exchanges 6,781 (658 ) 6,123 530 (15 ) 515 1,245 (899 ) 346 Net realized gain (loss) on investments $ 78,615 $ (31,852 ) $ 46,763 $ 67,295 $ (59,391 ) $ 7,904 $ 8,250 $ (19,345 ) $ (11,095 )
Credit Quality of Investments	The tables below summarize the credit quality of the Company’s fixed maturities and preferred securities, as rated by Standard & Poor’s. NGHC Reciprocal Exchanges December 31, 2017 Cost or Fair Value Percentage of Cost or Fair Value Percentage of U.S. Treasury $ 30,244 $ 31,026 1.1 % $ 5,992 $ 5,967 2.0 % AAA 255,132 259,506 9.1 % 29,540 28,961 9.5 % AA, AA+, AA- 1,399,287 1,382,191 48.7 % 133,250 133,316 43.7 % A, A+, A- 531,185 534,298 18.8 % 135,682 136,657 44.8 % BBB, BBB+, BBB- 574,456 581,406 20.5 % — — — % BB+ and lower 47,542 48,759 1.8 % 34 33 — % Total $ 2,837,846 $ 2,837,186 100.0 % $ 304,498 $ 304,934 100.0 % NGHC Reciprocal Exchanges December 31, 2016 Cost or Fair Value Percentage of Cost or Fair Value Percentage of U.S. Treasury $ 39,471 $ 39,918 1.4 % $ 5,934 $ 5,930 1.9 % AAA 251,549 246,040 8.8 % 7,526 7,436 2.4 % AA, AA+, AA- 820,762 815,294 29.2 % 33,096 33,728 11.0 % A, A+, A- 740,280 747,765 26.7 % 87,734 88,761 29.0 % BBB, BBB+, BBB- 693,039 705,319 25.2 % 148,968 151,644 49.5 % BB+ and lower 228,222 241,357 8.7 % 17,759 18,846 6.2 % Total $ 2,773,323 $ 2,795,693 100.0 % $ 301,017 $ 306,345 100.0 % The tables below summarize the investment quality of the Company’s corporate bond holdings and industry concentrations. December 31, 2017 AAA AA+, A+,A,A- BBB+, BB+ or Fair % of Corporate Bonds: Financial Institutions 2.9 % 7.8 % 31.7 % 11.9 % — % $ 575,746 54.3 % Industrials 0.7 % 3.0 % 16.9 % 21.8 % 0.5 % 454,764 42.9 % Utilities/Other — % — % 1.3 % 1.5 % — % 30,388 2.8 % Total 3.6 % 10.8 % 49.9 % 35.2 % 0.5 % $ 1,060,898 100.0 % NGHC 2.9 % 3.4 % 37.1 % 35.2 % 0.5 % $ 839,615 79.1 % Reciprocal Exchanges 0.7 % 7.4 % 12.8 % — % — % 221,283 20.9 % Total 3.6 % 10.8 % 49.9 % 35.2 % 0.5 % $ 1,060,898 100.0 % December 31, 2016 AAA AA+, A+,A,A- BBB+, BB+ or Fair % of Corporate Bonds: Financial Institutions 0.1 % 1.7 % 21.7 % 11.8 % 3.0 % $ 631,595 38.3 % Industrials — % 3.4 % 17.7 % 27.6 % 6.3 % 906,950 55.0 % Utilities/Other 0.8 % 0.2 % 1.3 % 3.6 % 0.8 % 111,034 6.7 % Total 0.9 % 5.3 % 40.7 % 43.0 % 10.1 % $ 1,649,579 100.0 % NGHC 0.9 % 4.8 % 35.6 % 34.4 % 9.2 % $ 1,400,239 84.9 % Reciprocal Exchanges — % 0.5 % 5.1 % 8.6 % 0.9 % 249,340 15.1 % Total 0.9 % 5.3 % 40.7 % 43.0 % 10.1 % $ 1,649,579 100.0 %
Cash and Cash Equivalents, Restricted Cash and Restricted Investments	The Company’s cash, cash equivalents, and restricted cash are as follows: December 31, 2017 2016 Cash and cash equivalents $ 292,282 $ 220,299 Restricted cash and cash equivalents 65,202 65,601 Cash, cash equivalents and restricted cash $ 357,484 $ 285,900 The fair values of the Company’s restricted investments are as follows: December 31, 2017 2016 State deposits, at fair value $ 76,996 $ 73,731 Restricted investments to trusts, at fair value 110,314 366,306 Total $ 187,310 $ 440,037
Other Investments	The table below summarizes the composition of other investments: December 31, 2017 2016 Equity method investments (Related parties - $221,375 and $248,688) $ 256,321 $ 287,747 Note receivable - related party. See Note 16. “Related Party Transactions” 126,173 125,000 Short-term investments (Exchanges - $22,279 and $0) 38,266 15,674 Long-term Certificates of Deposit (CDs), at cost 20,339 21,178 Investments, at fair value 10,782 9,427 Investments, at cost or amortized cost 7,668 11,851 Total $ 459,549 $ 470,877
LSC Entities
Schedule of Equity Method Investments
Equity Method Investments	The following table presents the Company’s fifty percent investment activity in the LSC Entities: Year Ended December 31, 2017 2016 2015 Balance at beginning of year $ 185,992 $ 153,661 $ 146,089 Contributions 21,040 11,500 565 Distributions (45,127 ) — (1,923 ) Equity in earnings (losses) (1,222 ) 20,831 8,930 Change in equity method investments (25,309 ) 32,331 7,572 Balance at end of year $ 160,683 $ 185,992 $ 153,661

Fair Value of Financial Instr44

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value, by Balance Sheet Grouping	Assets measured at fair value on a recurring basis are as follows: December 31, 2017 Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Assets Available-for-sale securities: Fixed maturities: U.S. Treasury $ 36,993 $ — $ — $ 36,993 Federal agencies 20,689 — — 20,689 States and political subdivision bonds — 415,000 4,081 419,081 Foreign government — 58,254 — 58,254 Corporate bonds — 1,036,344 24,545 1,060,889 Residential mortgage-backed securities — 1,004,739 — 1,004,739 Commercial mortgage-backed securities — 144,043 — 144,043 Asset-backed securities — 414 — 414 Structured securities — 394,787 — 394,787 Total fixed maturities 57,682 3,053,581 28,626 3,139,889 Equity securities: Common stock 26,806 — — 26,806 Preferred stock — 1,952 270 2,222 Total equity securities 26,806 1,952 270 29,028 Total available-for-sale securities 84,488 3,055,533 28,896 3,168,917 Trading securities: Fixed maturities - Corporate bonds — 9 — 9 Equity securities - Common stock 16,261 — 5,052 21,313 Total trading securities 16,261 9 5,052 21,322 Other investments 38,266 — 10,782 49,048 Total assets $ 139,015 $ 3,055,542 $ 44,730 $ 3,239,287 NGHC $ 110,769 $ 2,756,575 $ 44,730 $ 2,912,074 Reciprocal Exchanges 28,246 298,967 — 327,213 Total assets $ 139,015 $ 3,055,542 $ 44,730 $ 3,239,287 December 31, 2016 Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Assets Available-for-sale securities: Fixed maturities: U.S. Treasury $ 45,848 $ — $ — $ 45,848 Federal agencies 713 — — 713 States and political subdivision bonds — 447,579 4,732 452,311 Foreign government — 54,889 1,910 56,799 Corporate bonds — 1,577,290 33,612 1,610,902 Residential mortgage-backed securities — 441,897 7,423 449,320 Commercial mortgage-backed securities — 102,494 4,849 107,343 Structured securities — 329,508 9,055 338,563 Total fixed maturities 46,561 2,953,657 61,581 3,061,799 Equity securities: Common stock 3,921 — 6,297 10,218 Preferred stock — 1,562 — 1,562 Total equity securities 3,921 1,562 6,297 11,780 Total available-for-sale securities 50,482 2,955,219 67,878 3,073,579 Trading securities: Fixed maturities - Corporate bonds — 36,245 2,432 38,677 Equity securities - Common stock 47,931 — — 47,931 Total trading securities 47,931 36,245 2,432 86,608 Other investments 15,674 — 9,427 25,101 Total assets $ 114,087 $ 2,991,464 $ 79,737 $ 3,185,288 NGHC $ 108,157 $ 2,691,049 $ 79,737 $ 2,878,943 Reciprocal Exchanges 5,930 300,415 — 306,345 Total assets $ 114,087 $ 2,991,464 $ 79,737 $ 3,185,288
Schedule of Changes in Fair Value of Financial Assets and Liabilities	The following tables provide a summary of changes in fair value of the Company’s Level 3 financial assets: Balance as of January 1, 2017 Net income/loss Other comprehensive Purchases Sales Net transfers Balance as of December 31, 2017 States and political subdivision bonds $ 4,732 $ — $ (649 ) $ — $ — $ (2 ) $ 4,081 Foreign government 1,910 — — — — (1,910 ) — Corporate bonds 36,044 — 13 — (9,725 ) (1,787 ) 24,545 Residential mortgage-backed securities 7,423 — — — (1 ) (7,422 ) — Commercial mortgage-backed securities 4,849 — — — — (4,849 ) — Structured securities 9,055 — — — (2,001 ) (7,054 ) — Common stock 6,297 — 2,632 4,119 (7,997 ) 1 5,052 Preferred stock — — (5 ) — — 275 270 Other investments 9,427 84 — 3,986 (2,715 ) — 10,782 Total assets $ 79,737 $ 84 $ 1,991 $ 8,105 $ (22,439 ) $ (22,748 ) $ 44,730 Balance as of January 1, 2016 Net income/loss Other comprehensive Purchases Sales Net transfers Balance as of December 31, 2016 States and political subdivision bonds $ — $ — $ — $ 4,732 $ — $ — $ 4,732 Foreign government — — — — — 1,910 1,910 Corporate bonds — — — 33,612 — 2,432 36,044 Residential mortgage-backed securities — — — 7,423 — — 7,423 Commercial mortgage-backed securities — — — — — 4,849 4,849 Structured securities — — — 6,304 — 2,751 9,055 Common stock — — — — — 6,297 6,297 Other investments — — — 9,427 — — 9,427 Total assets $ — $ — $ — $ 61,498 $ — $ 18,239 $ 79,737
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	The following table presents the carrying amount and fair value estimates of debt not carried at fair value: December 31, 2017 December 31, 2016 Carrying amount Fair value Carrying amount Fair value 7.625% Notes $ 96,756 $ 101,640 $ 96,669 $ 100,160 6.75% Notes 345,786 366,131 345,135 360,865 Subordinated Debentures 72,168 72,101 72,168 72,168 Imperial Surplus Notes 5,000 4,984 5,000 4,986 SPCIC Surplus Notes 4,000 3,996 4,000 4,000 Credit Agreement 190,000 195,420 50,000 53,925 Century-National Promissory Note — — 178,894 178,778 Other — — 135 135 Total $ 713,710 $ 744,272 $ 752,001 $ 775,017

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2017
Direct General Corporation
Business Acquisition
Schedule of Business Acquisitions, by Acquisition	The following table summarizes the estimated fair value of assets acquired and liabilities assumed at the acquisition date: November 1, 2016 Assets: Cash and invested assets $ 300,253 Premiums receivable 232,035 Reinsurance recoverable 356 Income tax receivable 295 Deferred tax asset 30,872 Premises and equipment 27,530 Intangible assets 59,355 Other assets 28,327 Total assets 679,023 Liabilities: Unpaid loss and loss adjustment expense reserves 162,863 Unearned premiums 220,433 Reinsurance payable 1,618 Accounts payable and accrued expenses 34,330 Debt 90,447 Other liabilities 2,391 Total liabilities 512,082 Net assets purchased 166,941 Purchase price 160,012 Bargain purchase gain recorded in earnings $ 6,929
Century-National Insurance Company
Business Acquisition
Schedule of Business Acquisitions, by Acquisition	The following table summarizes the estimated fair value of assets acquired and liabilities assumed at the acquisition date: June 1, 2016 Assets: Cash and invested assets $ 413,343 Accrued interest 3,531 Premiums and other receivables 68,410 Reinsurance recoverable 12,904 Prepaid reinsurance premiums 12,723 Premises and equipment 5,216 Intangible assets 53,008 Deferred tax asset 12,100 Other assets 1,426 Total assets 582,661 Liabilities: Unpaid loss and loss adjustment expense reserves 132,912 Accounts payable and accrued expenses 17,900 Unearned premiums 113,608 Reinsurance payable 6,308 Other Liabilities 7,239 Total liabilities 277,967 Net assets purchased 304,694 Purchase price 316,594 Goodwill recorded $ 11,900

Premiums and Other Receivable46

Premiums and Other Receivables, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Schedule Of Premiums And Other Receivables, Net	Premiums and other receivables, net consisted of the following: December 31, 2017 2016 Premiums receivable $ 1,188,170 $ 999,866 Commission receivables 75,777 46,415 Investment receivables 29,971 12,198 Other receivables 48,949 49,514 Allowance for uncollectible amounts (18,546 ) (16,219 ) Total $ 1,324,321 $ 1,091,774 NGHC $ 1,267,529 $ 1,044,576 Reciprocal Exchanges 56,792 47,198 Total $ 1,324,321 $ 1,091,774

Deferred Acquisition Costs (Tab

Deferred Acquisition Costs (Tables)	12 Months Ended
	Dec. 31, 2017
Deferred Policy Acquisition Costs Disclosures [Abstract]
Deferred Policy Acquisition Costs	The following table reflects the activity of policy acquisition costs deferred and amortized: Year Ended December 31, 2017 2016 2015 Balance at beginning of the year $ 220,922 $ 160,531 $ 125,999 Additions 505,356 495,195 368,515 Reductions - Reciprocal Exchanges deconsolidation — (23,803 ) — Amortization (509,889 ) (411,001 ) (333,983 ) Change during the year (4,533 ) 60,391 34,532 Balance at end of the year $ 216,389 $ 220,922 $ 160,531 NGHC $ 195,552 $ 189,879 $ 136,728 Reciprocal Exchanges 20,837 31,043 23,803 Balance at end of the year $ 216,389 $ 220,922 $ 160,531

Premises and Equipment, Net (Ta

Premises and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of Useful Lives and composition of Premises and Equipment	Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, as follows: Buildings and improvements 30 years Leasehold improvements Remaining lease term Other equipment 3 to 20 years Hardware and software 3 to 10 years The composition of premises and equipment consisted of the following: December 31, 2017 2016 Cost Accumulated Depreciation Net Value Cost Accumulated Depreciation Net Value Land $ 3,380 $ — $ 3,380 $ 3,336 $ — $ 3,336 Buildings 24,586 (1,634 ) 22,952 20,362 (842 ) 19,520 Leasehold improvements 26,300 (5,061 ) 21,239 23,453 (2,348 ) 21,105 Other equipment 22,510 (3,986 ) 18,524 11,472 (2,084 ) 9,388 Hardware and software 373,081 (115,127 ) 257,954 141,669 (80,514 ) 61,155 Total $ 449,857 $ (125,808 ) $ 324,049 $ 200,292 $ (85,788 ) $ 114,504 NGHC $ 440,798 $ (121,018 ) $ 319,780 $ 194,419 $ (84,032 ) $ 110,387 Reciprocal Exchanges 9,059 (4,790 ) 4,269 5,873 (1,756 ) 4,117 Total $ 449,857 $ (125,808 ) $ 324,049 $ 200,292 $ (85,788 ) $ 114,504

Goodwill and Intangible Asset49

Goodwill and Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amounts of goodwill by segments are as follows: Property and Casualty Accident and Health Total Balance as of January 1, 2016 Goodwill $ 85,084 $ 66,716 $ 151,800 Accumulated impairment loss (26,769 ) (12,617 ) (39,386 ) Balance as of January 1, 2016, net $ 58,315 $ 54,099 $ 112,414 Additions 39,106 10,396 49,502 Impairment loss (3,552 ) — (3,552 ) Balance as of December 31, 2016 Goodwill 124,190 77,112 201,302 Accumulated impairment loss (30,321 ) (12,617 ) (42,938 ) Balance as of December 31, 2016, net $ 93,869 $ 64,495 $ 158,364 Additions 11,903 8,770 20,673 Impairment loss (4,884 ) — (4,884 ) Balance as of December 31, 2017 Goodwill 136,093 85,882 221,975 Accumulated impairment loss (35,205 ) (12,617 ) (47,822 ) Balance as of December 31, 2017, net $ 100,888 $ 73,265 $ 174,153
Schedule of Intangible Assets and Goodwill	The composition of goodwill and intangible assets consisted of the following: December 31, 2017 Gross Balance Accumulated Amortization Net Value Useful Life Agent/Customer relationships $ 178,151 $ (54,536 ) $ 123,615 2 - 15 years Renewal rights 51,377 (27,005 ) 24,372 3 - 7 years Proprietary technology 14,007 (3,663 ) 10,344 3 - 10 years Leases 5,523 (668 ) 4,855 13 years Trademarks 3,835 (864 ) 2,971 5 - 11 years Loss reserve discount 6,942 (4,840 ) 2,102 6 - 10 years Non-compete agreements 840 (82 ) 758 15 years Affinity partners 800 (579 ) 221 11 years Management contracts 118,600 — 118,600 indefinite life State licenses 86,232 — 86,232 indefinite life Trademarks 30,000 — 30,000 indefinite life Goodwill 174,153 — 174,153 indefinite life Total $ 670,460 $ (92,237 ) $ 578,223 NGHC $ 666,460 $ (91,922 ) $ 574,538 Reciprocal Exchanges 4,000 (315 ) 3,685 Total $ 670,460 $ (92,237 ) $ 578,223 December 31, 2016 Gross Accumulated Net Value Useful Life Agent/Customer relationships $ 190,446 $ (35,618 ) $ 154,828 2 - 15 years Renewal rights 42,716 (13,484 ) 29,232 3 - 7 years Proprietary technology 11,800 (1,893 ) 9,907 3 - 10 years Leases 5,523 (246 ) 5,277 13 years Trademarks 6,300 (783 ) 5,517 5 - 11 years Loss reserve discount 16,999 (12,670 ) 4,329 6 - 10 years Non-compete agreements 740 (8 ) 732 15 years Affinity partners 800 (508 ) 292 11 years Value in policies in force 59,198 (36,555 ) 22,643 1 year Management contracts 118,600 — 118,600 indefinite life State licenses 86,363 — 86,363 indefinite life Trademarks 30,000 — 30,000 indefinite life Goodwill 158,364 — 158,364 indefinite life Total $ 727,849 $ (101,765 ) $ 626,084 NGHC $ 695,211 $ (80,152 ) $ 615,059 Reciprocal Exchanges 32,638 (21,613 ) 11,025 Total $ 727,849 $ (101,765 ) $ 626,084
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated aggregate amortization expense for each of the next five years and thereafter is: Year ending NGHC Reciprocal Total 2018 $ 30,216 $ 180 $ 30,396 2019 24,545 180 24,725 2020 19,118 180 19,298 2021 16,653 45 16,698 2022 14,015 — 14,015 Thereafter 64,106 — 64,106 $ 168,653 $ 585 $ 169,238

Unpaid Losses and Loss Adjust50

Unpaid Losses and Loss Adjustment Expense Reserves (Tables)	12 Months Ended
	Dec. 31, 2017
Insurance [Abstract]
Schedule of Liability for Unpaid Claims and Claims Adjustment Expenses	The tables below show the rollforward of loss reserves on a gross and net of reinsurance basis, reflecting changes in losses incurred and paid losses: Year Ended December 31, 2017 Property Accident NGHC Reciprocal Total Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year $ 1,936,391 $ 200,400 $ 2,136,791 $ 137,075 $ 2,273,866 Less: Reinsurance recoverables at beginning of the year (827,672 ) (10,933 ) (838,605 ) (42,192 ) (880,797 ) Net balance at beginning of the year 1,108,719 189,467 1,298,186 94,883 1,393,069 Incurred losses and LAE related to: Current year 2,172,506 327,289 2,499,795 118,938 2,618,733 Prior year 15,273 (8,826 ) 6,447 902 7,349 Total incurred 2,187,779 318,463 2,506,242 119,840 2,626,082 Paid losses and LAE related to: Current year (1,364,011 ) (166,669 ) (1,530,680 ) (81,371 ) (1,612,051 ) Prior year (729,431 ) (107,992 ) (837,423 ) (42,407 ) (879,830 ) Total paid (2,093,442 ) (274,661 ) (2,368,103 ) (123,778 ) (2,491,881 ) Effect of foreign exchange rates — 6,544 6,544 — 6,544 Net balance at end of the year 1,203,056 239,813 1,442,869 90,945 1,533,814 Plus reinsurance recoverables at end of the year 1,067,495 9,840 1,077,335 52,408 1,129,743 Gross balance at end of the year $ 2,270,551 $ 249,653 $ 2,520,204 $ 143,353 $ 2,663,557 Year Ended December 31, 2016 Property and Casualty Accident and Health NGHC Reciprocal Exchanges Total Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year $ 1,479,953 $ 150,230 $ 1,630,183 $ 132,392 $ 1,762,575 Less: Reinsurance recoverables at beginning of the year (793,508 ) (583 ) (794,091 ) (39,085 ) (833,176 ) Net balance at beginning of the year 686,445 149,647 836,092 93,307 929,399 Incurred losses and LAE related to: Current year 1,716,729 291,900 2,008,629 70,113 2,078,742 Prior year 5,125 9,310 14,435 (897 ) 13,538 Total incurred 1,721,854 301,210 2,023,064 69,216 2,092,280 Paid losses and LAE related to: Current year (1,070,080 ) (181,957 ) (1,252,037 ) (45,607 ) (1,297,644 ) Prior year (521,912 ) (84,824 ) (606,736 ) (22,417 ) (629,153 ) Total paid (1,591,992 ) (266,781 ) (1,858,773 ) (68,024 ) (1,926,797 ) Acquired outstanding loss and loss adjustment reserve 292,412 9,682 302,094 384 302,478 Effect of foreign exchange rates — (4,291 ) (4,291 ) — (4,291 ) Net balance at end of the year 1,108,719 189,467 1,298,186 94,883 1,393,069 Plus reinsurance recoverables at end of the year 827,672 10,933 838,605 42,192 880,797 Gross balance at end of the year $ 1,936,391 $ 200,400 $ 2,136,791 $ 137,075 $ 2,273,866 Year Ended December 31, 2015 NGHC Reciprocal Exchanges Total Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year $ 1,456,948 $ 111,848 $ 1,568,796 Less: Reinsurance recoverables at beginning of the year (888,215 ) (23,583 ) (911,798 ) Net balance at beginning of the year 568,733 88,265 656,998 Incurred losses and LAE related to: Current year 1,358,326 111,310 1,469,636 Prior year 18,378 (2,694 ) 15,684 Total incurred 1,376,704 108,616 1,485,320 Paid losses and LAE related to: Current year (909,707 ) (45,862 ) (955,569 ) Prior year (366,375 ) (57,712 ) (424,087 ) Total paid (1,276,082 ) (103,574 ) (1,379,656 ) Acquired outstanding loss and loss adjustment reserve 169,257 — 169,257 Effect of foreign exchange rates (2,520 ) — (2,520 ) Net balance at end of the year 836,092 93,307 929,399 Plus reinsurance recoverables at end of the year 794,091 39,085 833,176 Gross balance at end of the year $ 1,630,183 $ 132,392 $ 1,762,575
Short-duration Insurance Contracts, Claims Development	Reciprocal Exchanges - homeowners & other property: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 38,125 $ 37,831 $ 37,161 $ 36,347 $ 36,691 $ 35,788 $ 35,723 $ 35,639 $ 22 5,049 2011 38,470 28,869 28,511 28,209 27,954 27,950 28,002 7 6,640 2012 25,289 20,625 21,184 19,971 20,403 20,876 79 8,421 2013 22,638 21,232 20,132 20,309 20,615 151 3,145 2014 27,706 24,846 25,625 26,614 290 4,222 2015 30,081 21,031 21,527 625 5,431 2016 36,838 35,274 1,176 4,714 2017 48,222 6,413 8,162 Total (A) $ 236,769 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 23,881 $ 31,051 $ 32,488 $ 34,587 $ 35,265 $ 35,428 $ 35,388 $ 35,497 2011 21,474 24,997 25,799 26,700 27,661 27,656 27,692 2012 11,087 18,021 19,367 19,847 19,961 20,668 2013 11,277 17,435 18,107 19,104 19,653 2014 15,344 22,834 23,820 25,230 2015 12,979 18,518 19,834 2016 20,978 30,615 2017 33,166 Total (B) $ 212,355 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 641 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 25,055 Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 422,123 $ 414,378 $ 413,664 $ 413,623 $ 412,187 $ 411,689 $ 411,304 $ 410,997 $ (6 ) 86,450 2011 506,352 499,170 498,050 498,184 497,244 495,246 494,825 109 107,792 2012 485,454 480,353 478,880 477,577 476,538 474,649 702 111,908 2013 306,761 300,868 299,561 296,618 296,907 1,054 75,686 2014 318,488 306,471 303,925 304,496 3,124 73,130 2015 357,023 349,559 351,747 7,214 69,210 2016 350,737 341,762 11,298 59,510 2017 402,798 99,963 48,356 Total (A) $ 3,078,181 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 247,802 $ 370,301 $ 393,226 $ 404,490 $ 408,195 $ 409,781 $ 410,875 $ 410,994 2011 314,139 457,480 485,054 489,778 493,408 494,198 494,525 2012 300,271 452,589 466,266 471,084 473,190 473,781 2013 219,937 279,743 289,302 293,101 295,332 2014 198,781 278,255 289,456 297,640 2015 233,264 319,284 336,921 2016 227,650 320,564 2017 258,234 Total (B) $ 2,887,991 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) (72 ) Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 190,118 Reciprocal Exchanges - auto physical damage: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 29,664 $ 24,572 $ 24,652 $ 24,700 $ 24,682 $ 24,665 $ 24,659 $ 24,653 $ (1 ) 12,374 2011 26,936 26,055 26,022 26,060 26,037 26,029 26,023 (4 ) 12,041 2012 25,752 26,459 26,189 25,914 25,842 25,841 (8 ) 11,301 2013 23,375 25,214 25,292 24,709 24,703 (12 ) 11,072 2014 29,240 27,424 25,806 25,588 (202 ) 11,555 2015 21,247 18,592 18,673 (88 ) 10,324 2016 12,270 12,921 (299 ) 8,750 2017 15,301 (495 ) 10,182 Total (A) $ 173,703 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 25,583 $ 24,873 $ 24,725 $ 24,701 $ 24,681 $ 24,665 $ 24,661 $ 24,654 2011 28,274 26,269 26,106 26,056 26,037 26,033 26,027 2012 23,760 26,651 26,172 25,914 25,854 25,850 2013 22,651 25,088 24,549 24,725 24,716 2014 24,528 26,165 25,772 25,427 2015 19,080 18,797 18,750 2016 12,579 13,147 2017 15,438 Total (B) $ 174,009 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) — Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ (306 ) The following is information by segment about incurred and paid claims development as of December 31, 2017 , net of reinsurance, as well as cumulative claim frequency and the total of incurred-but-not-reported liabilities (“IBNR”) plus expected development on reported claims included within the net incurred claims amounts. The information about incurred and paid claims development for the years ended prior to December 31, 2017 , is presented as unaudited supplementary information. Property and Casualty - auto liability, including recreational vehicles and motorcycles: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 596,995 $ 593,187 $ 592,353 $ 593,992 $ 594,348 $ 595,763 $ 595,337 $ 595,157 $ 158 241,625 2011 490,230 485,762 489,010 494,922 493,873 497,109 497,324 231 238,219 2012 511,797 522,296 529,140 527,386 528,090 527,531 537 249,829 2013 544,833 556,262 556,290 563,834 567,410 2,390 249,963 2014 740,531 759,577 760,566 766,640 10,543 269,739 2015 820,213 838,040 849,051 29,932 290,550 2016 932,350 940,849 85,405 298,065 2017 929,211 301,930 251,818 Total (A) $ 5,673,173 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 287,058 $ 474,640 $ 534,107 $ 562,918 $ 579,237 $ 590,417 $ 592,932 $ 594,168 2011 224,676 385,749 442,365 468,059 482,861 489,191 494,145 2012 242,285 413,018 470,515 501,819 518,079 523,703 2013 259,665 440,751 504,569 540,497 559,064 2014 342,710 601,980 694,002 728,256 2015 385,592 679,461 761,150 2016 400,052 737,927 2017 392,084 Total (B) $ 4,790,497 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 2,929 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 885,605 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - auto liability, including recreational vehicles and motorcycles 44.7 % 34.0 % 10.9 % 5.3 % 3.0 % 1.2 % 0.5 % 0.3 % Property and Casualty - auto physical damage, including recreational vehicles, motorcycles and lender placed auto: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 389,966 $ 382,067 $ 381,499 $ 381,748 $ 381,818 $ 381,826 $ 381,795 $ 381,410 $ (15 ) 309,069 2011 315,273 308,729 308,298 308,486 308,760 308,512 308,536 (21 ) 298,009 2012 308,056 298,208 295,984 296,257 296,050 295,970 (30 ) 292,469 2013 335,454 329,049 328,748 328,284 328,262 (20 ) 285,684 2014 496,227 487,302 486,206 486,383 — 311,467 2015 541,008 544,097 544,769 (43 ) 328,830 2016 626,643 622,456 (1,070 ) 336,985 2017 600,813 50,769 335,801 Total (A) $ 3,568,599 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 351,865 $ 382,575 $ 381,955 $ 381,926 $ 381,829 $ 381,811 $ 381,789 $ 381,425 2011 283,501 308,824 308,634 308,608 308,578 308,571 308,557 2012 268,989 298,381 295,978 295,975 296,029 295,995 2013 291,064 328,832 328,456 328,299 328,280 2014 430,998 487,531 486,364 486,309 2015 478,268 544,754 544,707 2016 542,970 622,930 2017 533,907 Total (B) $ 3,502,110 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) (10 ) Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 66,479 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - auto physical damage, including recreational vehicles, motorcycles and lender placed auto 89.2 % 11.0 % (0.2 )% — % — % — % — % (0.1 )% Property and Casualty - homeowners & other property, including lender placed homeowners: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 422,123 $ 414,378 $ 413,664 $ 413,623 $ 412,187 $ 411,689 $ 411,304 $ 410,997 $ (6 ) 86,450 2011 506,352 499,170 498,050 498,184 497,244 495,246 494,825 109 107,792 2012 485,454 480,353 478,880 477,577 476,538 474,649 702 111,908 2013 306,761 300,868 299,561 296,618 296,907 1,054 75,686 2014 318,488 306,471 303,925 304,496 3,124 73,130 2015 357,023 349,559 351,747 7,214 69,210 2016 350,737 341,762 11,298 59,510 2017 402,798 99,963 48,356 Total (A) $ 3,078,181 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 247,802 $ 370,301 $ 393,226 $ 404,490 $ 408,195 $ 409,781 $ 410,875 $ 410,994 2011 314,139 457,480 485,054 489,778 493,408 494,198 494,525 2012 300,271 452,589 466,266 471,084 473,190 473,781 2013 219,937 279,743 289,302 293,101 295,332 2014 198,781 278,255 289,456 297,640 2015 233,264 319,284 336,921 2016 227,650 320,564 2017 258,234 Total (B) $ 2,887,991 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) (72 ) Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 190,118 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - homeowners & other property, including lender placed homeowners 65.0 % 27.7 % 4.2 % 1.8 % 0.9 % 0.2 % 0.1 % — % Accident and Health Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 22,581 $ 23,437 $ 25,380 $ 26,103 $ 27,229 $ 28,664 $ 28,234 $ 28,471 $ 147 22,909 2011 21,225 27,779 28,380 30,144 32,734 31,769 32,526 252 24,499 2012 22,759 30,289 33,627 37,595 36,595 39,159 409 27,442 2013 48,377 59,989 63,936 65,547 69,846 459 55,952 2014 83,292 91,998 94,971 101,866 606 95,369 2015 215,323 230,679 236,655 1,269 270,382 2016 263,276 254,051 6,129 351,081 2017 278,894 125,272 257,637 Total (A) $ 1,041,468 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 12,114 $ 19,098 $ 22,156 $ 24,386 $ 25,682 $ 26,303 $ 26,567 $ 26,994 2011 12,512 22,971 26,048 28,252 29,499 29,958 30,459 2012 14,756 25,030 29,508 31,855 32,958 34,061 2013 28,928 51,466 56,779 59,380 61,036 2014 48,222 80,851 85,886 88,824 2015 141,955 211,434 219,586 2016 149,950 239,113 2017 134,950 Total (B) $ 835,023 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 2,827 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 209,272 Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Accident and Health (excluding DE captive subsidiaries) 50.0 % 31.7 % 5.7 % 4.5 % 3.1 % 2.2 % 1.3 % 1.5 % Reciprocal Exchanges - auto liability: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 61,956 $ 59,169 $ 57,079 $ 56,991 $ 57,453 $ 57,268 $ 57,218 $ 57,222 $ 33 5,854 2011 47,666 47,834 47,459 48,841 51,107 50,898 50,998 19 5,089 2012 44,834 47,275 48,044 48,665 50,370 50,767 352 5,015 2013 43,684 44,341 45,479 50,180 51,263 1,798 5,093 2014 38,656 40,850 45,930 48,246 2,105 4,845 2015 33,573 33,409 34,390 4,297 4,353 2016 24,619 24,460 6,266 4,026 2017 26,214 11,262 4,705 Total (A) $ 343,560 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 18,879 $ 32,181 $ 41,020 $ 49,764 $ 53,635 $ 55,155 $ 55,700 $ 56,522 2011 15,857 26,603 35,911 41,931 46,559 49,570 50,481 2012 13,568 29,286 37,241 42,768 46,358 48,990 2013 14,683 29,218 35,105 41,787 47,449 2014 13,925 26,070 32,382 39,328 2015 11,910 19,501 24,614 2016 7,516 13,478 2017 9,111 Total (B) $ 289,973 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 136 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 53,723 Property and Casualty - auto physical damage, including recreational vehicles, motorcycles and lender placed auto: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 389,966 $ 382,067 $ 381,499 $ 381,748 $ 381,818 $ 381,826 $ 381,795 $ 381,410 $ (15 ) 309,069 2011 315,273 308,729 308,298 308,486 308,760 308,512 308,536 (21 ) 298,009 2012 308,056 298,208 295,984 296,257 296,050 295,970 (30 ) 292,469 2013 335,454 329,049 328,748 328,284 328,262 (20 ) 285,684 2014 496,227 487,302 486,206 486,383 — 311,467 2015 541,008 544,097 544,769 (43 ) 328,830 2016 626,643 622,456 (1,070 ) 336,985 2017 600,813 50,769 335,801 Total (A) $ 3,568,599 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 351,865 $ 382,575 $ 381,955 $ 381,926 $ 381,829 $ 381,811 $ 381,789 $ 381,425 2011 283,501 308,824 308,634 308,608 308,578 308,571 308,557 2012 268,989 298,381 295,978 295,975 296,029 295,995 2013 291,064 328,832 328,456 328,299 328,280 2014 430,998 487,531 486,364 486,309 2015 478,268 544,754 544,707 2016 542,970 622,930 2017 533,907 Total (B) $ 3,502,110 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) (10 ) Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 66,479 Accident and Health Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 22,581 $ 23,437 $ 25,380 $ 26,103 $ 27,229 $ 28,664 $ 28,234 $ 28,471 $ 147 22,909 2011 21,225 27,779 28,380 30,144 32,734 31,769 32,526 252 24,499 2012 22,759 30,289 33,627 37,595 36,595 39,159 409 27,442 2013 48,377 59,989 63,936 65,547 69,846 459 55,952 2014 83,292 91,998 94,971 101,866 606 95,369 2015 215,323 230,679 236,655 1,269 270,382 2016 263,276 254,051 6,129 351,081 2017 278,894 125,272 257,637 Total (A) $ 1,041,468 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 12,114 $ 19,098 $ 22,156 $ 24,386 $ 25,682 $ 26,303 $ 26,567 $ 26,994 2011 12,512 22,971 26,048 28,252 29,499 29,958 30,459 2012 14,756 25,030 29,508 31,855 32,958 34,061 2013 28,928 51,466 56,779 59,380 61,036 2014 48,222 80,851 85,886 88,824 2015 141,955 211,434 219,586 2016 149,950 239,113 2017 134,950 Total (B) $ 835,023 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 2,827 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 209,272 Property and Casualty - auto liability, including recreational vehicles and motorcycles: Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, December 31, 2017 Accident 2010 2011 2012 2013 2014 2015 2016 2017 Total of IBNR Plus Expected Development on Reported Claims Cumulative Number of Reported Claims (unaudited) 2010 $ 596,995 $ 593,187 $ 592,353 $ 593,992 $ 594,348 $ 595,763 $ 595,337 $ 595,157 $ 158 241,625 2011 490,230 485,762 489,010 494,922 493,873 497,109 497,324 231 238,219 2012 511,797 522,296 529,140 527,386 528,090 527,531 537 249,829 2013 544,833 556,262 556,290 563,834 567,410 2,390 249,963 2014 740,531 759,577 760,566 766,640 10,543 269,739 2015 820,213 838,040 849,051 29,932 290,550 2016 932,350 940,849 85,405 298,065 2017 929,211 301,930 251,818 Total (A) $ 5,673,173 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Year Ended December 31, Accident 2010 2011 2012 2013 2014 2015 2016 2017 (unaudited) 2010 $ 287,058 $ 474,640 $ 534,107 $ 562,918 $ 579,237 $ 590,417 $ 592,932 $ 594,168 2011 224,676 385,749 442,365 468,059 482,861 489,191 494,145 2012 242,285 413,018 470,515 501,819 518,079 523,703 2013 259,665 440,751 504,569 540,497 559,064 2014 342,710 601,980 694,002 728,256 2015 385,592 679,461 761,150 2016 400,052 737,927 2017 392,084 Total (B) $ 4,790,497 Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance (C) 2,929 Unpaid loss and allocated loss adjustment expense reserves, net of reinsurance (A) - (B) + (C) $ 885,605
Short-duration Insurance Contracts, Schedule of Historical Claims Duration	Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Reciprocal Exchanges - homeowners & other property 63.1 % 24.6 % 4.3 % 4.5 % 2.2 % 1.0 % — % 0.3 % Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Reciprocal Exchanges - auto physical damage 98.9 % 2.9 % (1.2 )% (0.4 )% (0.1 )% — % — % — % Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - homeowners & other property, including lender placed homeowners 65.0 % 27.7 % 4.2 % 1.8 % 0.9 % 0.2 % 0.1 % — % Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - auto physical damage, including recreational vehicles, motorcycles and lender placed auto 89.2 % 11.0 % (0.2 )% — % — % — % — % (0.1 )% Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Property and Casualty - auto liability, including recreational vehicles and motorcycles 44.7 % 34.0 % 10.9 % 5.3 % 3.0 % 1.2 % 0.5 % 0.3 % Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Accident and Health (excluding DE captive subsidiaries) 50.0 % 31.7 % 5.7 % 4.5 % 3.1 % 2.2 % 1.3 % 1.5 % Average Annual Percentage Payout of Accident Year Incurred Claims by Age, Net of Reinsurance Years 1 2 3 4 5 6 7 8 (unaudited) Reciprocal Exchanges - auto liability 30.7 % 25.2 % 14.8 % 13.1 % 8.4 % 4.5 % 1.3 % 1.4 %
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability	The reconciliation of the net incurred and paid claims development tables to the liability for unpaid loss and loss adjustment expense reserves is as follows: December 31, 2017 Net outstanding liabilities: Property and Casualty - Auto Liability $ 885,605 Property and Casualty - Auto Physical Damage 66,479 Property and Casualty - Homeowners and Other Property 190,118 Accident and Health (excluding DE captive subsidiaries) (1) 209,272 Accident and Health - DE captive subsidiaries (1) 58 Reciprocal Exchanges (excluding commercial book) - Auto Liability 53,723 Reciprocal Exchanges (excluding commercial book) - Auto Physical Damage (306 ) Reciprocal Exchanges (excluding commercial book) - Homeowners and Other Property 25,055 Reciprocal Exchanges - commercial book (2) 1,595 Reciprocal Exchanges - Fair Plans (3) 155 Net reserve for claims and allocated claim adjustment expenses $ 1,431,754 Reinsurance recoverable: (4) Property and Casualty - Auto Liability $ 860,302 Property and Casualty - Auto Physical Damage 19,961 Property and Casualty - Homeowners and Other Property 187,234 Accident and Health (excluding DE captive subsidiaries) (1) 9,462 Reciprocal Exchanges (excluding commercial book) - Auto Liability 22,976 Reciprocal Exchanges (excluding commercial book) - Auto Physical Damage (91 ) Reciprocal Exchanges (excluding commercial book) - Homeowners and Other Property 25,904 Reciprocal Exchanges - commercial book (2) 1,165 Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses $ 1,126,913 Insurance lines other than short-duration 25,969 Unallocated claims adjustment expenses (“ULAE”) (5) 78,921 Subtotal $ 104,890 Gross reserve for claims and claim adjustment expenses $ 2,663,557 (1) The development tables above for the Accident and Health segment exclude the Company’s Delaware captive subsidiaries (“DE captive subsidiaries”) due to impracticability of obtaining complete historical information. The DE captive subsidiaries were acquired by the Company in 2012. (2) The development tables above for the Reciprocal Exchanges segment exclude a small commercial book of business in runoff previously underwritten by Mountain Valley Indemnity Company (“MVIC”). (3) The Fair Access to Insurance Requirements (Fair) Plan (“Fair Plan”) is a state-mandated program that provides fair access to insurance for individuals who are having trouble insuring their property due to the fact that insurers consider them high risk. (4) Reinsurance recoverable on unpaid losses for Property and Casualty primarily include $661,562 from MCCA and $118,701 from NCRF. See Note 12 , “ Reinsurance ” for additional information. (5) Unallocated claims adjustment expense includes $2,830 which can be recoverable under the Company’s reinsurance contracts. The reconciliation of the net incurred and paid loss information in the loss reserve rollforward table and development tables with respect to the current accident year is as follows: 2017 - Current Accident Year Incurred 2017 - Current Accident Year Paid Property and Casualty Accident and Health Reciprocal Exchanges Total Property and Casualty Accident and Health Reciprocal Exchanges Total Rollforward table $ 2,172,506 $ 327,289 $ 118,938 $ 2,618,733 $ 1,364,011 $ 166,669 $ 81,371 $ 1,612,051 Development tables 1,932,822 278,894 89,737 2,301,453 1,184,225 134,950 57,715 1,376,890 Variance $ 239,684 $ 48,395 $ 29,201 $ 317,280 $ 179,786 31,719 $ 23,656 $ 235,161 Unallocated claims adjustment expenses $ 239,684 $ 7,921 $ 27,630 $ 275,235 $ 179,786 $ 5,739 $ 22,126 $ 207,651 DE captive subsidiaries — 483 — 483 — 443 — 443 Long-duration contracts — 35,289 — 35,289 — 18,797 — 18,797 Effect of foreign exchange rates — 4,702 — 4,702 — 6,740 — 6,740 MVIC small commercial book — — (540 ) (540 ) — — — — Fair Plan — — — — — — (581 ) (581 ) Change from data valuation to close — — 2,111 2,111 — — 2,111 2,111 Variance $ 239,684 $ 48,395 $ 29,201 $ 317,280 $ 179,786 $ 31,719 $ 23,656 $ 235,161 The reconciliation of the net incurred and paid loss information in the loss reserve rollforward table and development tables with respect to the prior accident year is as follows: 2017 - Prior Accident Year Incurred 2017 - Prior Accident Year Paid Property and Casualty Accident and Health Reciprocal Exchanges Total Property and Casualty Accident and Health Reciprocal Exchanges Total Rollforward table $ 15,273 $ (8,826 ) $ 902 $ 7,349 $ 729,431 $ 107,992 $ 42,407 $ 879,830 Development tables 16,291 11,503 5,885 33,679 685,629 103,940 41,962 831,531 Variance $ (1,018 ) $ (20,329 ) $ (4,983 ) $ (26,330 ) $ 43,802 4,052 $ 445 $ 48,299 Unallocated claims adjustment expenses $ (94 ) $ 9 $ (4,631 ) $ (4,716 ) $ 42,172 $ 1,729 $ 491 $ 44,392 Accident years prior to 2010 (924 ) (1,457 ) 531 (1,850 ) 1,630 618 1,280 3,528 DE captive subsidiaries — (970 ) — (970 ) — 4,937 — 4,937 Long-duration contracts — (4,374 ) — (4,374 ) — 5,550 — 5,550 Effect of foreign exchange rates — (13,537 ) — (13,537 ) — (8,782 ) — (8,782 ) MVIC small commercial book — — 492 492 — — 141 141 Fair Plan — — 340 340 — — 279 279 Change from data valuation to close — — (1,715 ) (1,715 ) — — (1,746 ) (1,746 ) Variance $ (1,018 ) $ (20,329 ) $ (4,983 ) $ (26,330 ) $ 43,802 $ 4,052 $ 445 $ 48,299

Reinsurance (Tables)

Reinsurance (Tables)	12 Months Ended
	Dec. 31, 2017
Ceded Credit Risk
Schedule Of Effects Of Reinsurance On Premiums And Losses	The following is the effect of reinsurance on unpaid loss and LAE reserves and unearned premiums: December 31, 2017 2016 Assumed Ceded Assumed Ceded Unpaid Loss and LAE reserves $ 134,246 $ 1,129,743 $ 217,522 $ 880,797 Unearned premiums 45,182 517,122 166,339 156,970 The following is a summary of effects of reinsurance on premiums and losses: Year Ended December 31, 2017 2016 2015 Written Earned Written Earned Written Earned Premium: Direct $ 4,637,911 $ 4,233,184 $ 2,964,188 $ 2,718,103 $ 2,235,272 $ 2,053,176 Assumed 118,074 239,230 536,710 687,829 354,772 454,851 Total Gross Premium 4,755,985 4,472,414 3,500,898 3,405,932 2,590,044 2,508,027 Ceded (1,178,390 ) (818,238 ) (428,202 ) (410,761 ) (403,502 ) (377,921 ) Net Premium $ 3,577,595 $ 3,654,176 $ 3,072,696 $ 2,995,171 $ 2,186,542 $ 2,130,106 Year Ended December 31, 2017 2016 2015 Assumed Ceded Assumed Ceded Assumed Ceded Loss and LAE $ 128,418 $ 790,524 $ 409,046 $ 463,603 $ 283,568 $ 254,924
Ceded Credit Risk	The following tables present information for each reinsurer by reinsurance recoverable, prepaid reinsurance and funds held balances: Recoverable on December 31, 2017 A.M. Best Rating Unpaid Losses Paid Losses Prepaid Reinsurance Funds Held Net Reinsurer: MCCA NR $ 661,562 $ 7,948 $ 3,948 $ — $ 673,458 NCRF NR 118,701 34,698 78,105 — 231,504 Hannover Ruck SE A+ 97,208 40,725 169,704 (180,222 ) 127,415 Related Parties Various 12,536 4,704 — (47 ) 17,193 Other reinsurers' balances - each less than 5% of total A- or higher 239,736 76,347 265,365 (6,695 ) 574,753 Total $ 1,129,743 $ 164,422 $ 517,122 $ (186,964 ) $ 1,624,323 NGHC $ 1,077,335 $ 122,626 $ 416,142 $ (186,942 ) $ 1,429,161 Reciprocal Exchanges 52,408 41,796 100,980 (22 ) 195,162 Total $ 1,129,743 $ 164,422 $ 517,122 $ (186,964 ) $ 1,624,323 Recoverable on December 31, 2016 A.M. Best Unpaid Paid Prepaid Funds Held Net Reinsurer: MCCA NR $ 663,943 $ 7,969 $ 3,911 $ — $ 675,823 NCRF NR 100,470 29,274 52,726 — 182,470 Related Parties Various 26,782 10,264 — (2 ) 37,044 Other reinsurers' balances - each less than 5% of total A- or higher 89,602 19,932 100,333 (4,984 ) 204,883 Total $ 880,797 $ 67,439 $ 156,970 $ (4,986 ) $ 1,100,220 NGHC $ 838,605 $ 53,659 $ 87,285 $ (4,964 ) $ 974,585 Reciprocal Exchanges 42,192 13,780 69,685 (22 ) 125,635 Total $ 880,797 $ 67,439 $ 156,970 $ (4,986 ) $ 1,100,220
MCCA
Ceded Credit Risk
Schedule Of Effects Of Reinsurance On Premiums And Losses	Reinsurance recoverables from MCCA are as follows: December 31, 2017 2016 Reinsurance recoverable on paid losses $ 7,948 $ 7,969 Reinsurance recoverable on unpaid losses 661,562 663,943
Schedule Of Summary Of Premiums And Losses Ceded	The following is a summary of premiums and losses ceded to MCCA: Year Ended December 31, 2017 2016 2015 Ceded earned premiums $ 9,323 $ 9,404 $ 12,146 Ceded Loss and LAE 14,304 26,510 15,482
NCRF
Ceded Credit Risk
Schedule Of Effects Of Reinsurance On Premiums And Losses	Reinsurance recoverables from NCRF are as follows: December 31, 2017 2016 Reinsurance recoverable on paid losses $ 34,698 $ 29,274 Reinsurance recoverable on unpaid losses 118,701 100,470
Schedule Of Summary Of Premiums And Losses Ceded	The following is a summary of premiums and losses ceded to NCRF: Year Ended December 31, 2017 2016 2015 Ceded earned premiums $ 190,809 $ 165,491 $ 158,613 Ceded Loss and LAE 186,051 173,926 144,350

Accounts Payable and Accrued 52

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued expenses consisted of the following: December 31, 2017 2016 Accounts payable related to commissions $ 59,052 $ 59,609 Accrued expenses related to employees 47,423 43,468 Information technology payable 30,387 24,417 Payable to carrier 16,988 38,839 Dividends payable 12,143 12,101 Escheats payable 11,528 12,887 Premiums payable 5,789 11,385 Marketing accruals 5,466 4,065 Interest payable 4,186 8,144 Investments payable 2,526 20,936 Other 96,295 72,788 Subtotal $ 291,783 $ 308,639 Related Parties: Information technology payable $ 133,768 $ 11,600 License fee payable — 13,601 Other 6,330 4,070 Subtotal $ 140,098 $ 29,271 Total $ 431,881 $ 337,910 NGHC $ 423,054 $ 331,129 Reciprocal Exchanges 8,827 6,781 Total $ 431,881 $ 337,910

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Federal income tax expense consisted of the following: Year Ended December 31, 2017 2016 2015 NGHC Reciprocal Exchanges Total NGHC Reciprocal Total NGHC Reciprocal Total Current expense (benefit) Federal $ 13,876 $ 2,840 $ 16,716 $ 61,893 $ 857 $ 62,750 $ 52,238 $ (1,059 ) $ 51,179 Foreign 2,057 — 2,057 5,119 — 5,119 — — — Total current tax expense (benefit) $ 15,933 $ 2,840 $ 18,773 $ 67,012 $ 857 $ 67,869 $ 52,238 $ (1,059 ) $ 51,179 Deferred tax expense (benefit) Federal $ 59,304 $ (8,485 ) $ 50,819 $ (4,195 ) $ (10,648 ) $ (14,843 ) $ (3,019 ) $ (4,890 ) $ (7,909 ) Foreign (8,319 ) — (8,319 ) (19,028 ) — (19,028 ) (27,094 ) — (27,094 ) Total deferred tax expense (benefit) $ 50,985 $ (8,485 ) $ 42,500 $ (23,223 ) $ (10,648 ) $ (33,871 ) $ (30,113 ) $ (4,890 ) $ (35,003 ) Provision (benefit) for income taxes $ 66,918 $ (5,645 ) $ 61,273 $ 43,789 $ (9,791 ) $ 33,998 $ 22,125 $ (5,949 ) $ 16,176
Schedule of Income before Income Tax, Domestic and Foreign	The domestic and foreign components of income before taxes and earnings of equity method investments are as follows: Year Ended December 31, 2017 2016 2015 NGHC Reciprocal Total NGHC Reciprocal Total NGHC Reciprocal Total Domestic $ 230,628 $ (9,282 ) $ 221,346 $ 185,771 $ 10,764 $ 196,535 $ 225,272 $ 7,944 $ 233,216 Foreign (49,070 ) — (49,070 ) 18,236 — 18,236 (69,370 ) — (69,370 ) Income (loss) $ 181,558 $ (9,282 ) $ 172,276 $ 204,007 $ 10,764 $ 214,771 $ 155,902 $ 7,944 $ 163,846
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to the net deferred tax asset or liability are presented below: December 31, 2017 2016 NGHC Reciprocal Total NGHC Reciprocal Total Deferred tax assets: Accrued expenses $ 8,195 $ 5,249 $ 13,444 $ 36,518 $ 13,216 $ 49,734 Unearned premiums and other revenue 60,298 4,279 64,577 104,955 6,659 111,614 Bad debt 3,887 33 3,920 6,228 366 6,594 Depreciation 3,878 53 3,931 6,083 — 6,083 Contingent commissions 690 — 690 12,547 — 12,547 Loss reserve discount 10,509 953 11,462 11,782 1,396 13,178 Net operating loss carryforwards 13,607 3,905 17,512 22,833 5,655 28,488 Capital loss carryforwards 4,037 190 4,227 2,401 — 2,401 Special estimated tax payments 1,244 — 1,244 2,072 — 2,072 Impairments 783 — 783 16,313 — 16,313 Goodwill — — — 1,701 — 1,701 Foreign translation 2,076 — 2,076 1,249 — 1,249 Stock-based compensation 3,396 — 3,396 4,171 — 4,171 Other 23,847 1,062 24,909 20,488 611 21,099 Gross deferred tax assets 136,447 15,724 152,171 249,341 27,903 277,244 Less: Valuation allowance — (5,410 ) (5,410 ) — (7,135 ) (7,135 ) Total deferred tax assets 136,447 10,314 146,761 249,341 20,768 270,109 Deferred tax liabilities: Deferred acquisition costs 43,311 4,376 47,687 65,943 10,555 76,498 Investments 503 — 503 — 353 353 Intangible assets 46,103 914 47,017 91,336 3,748 95,084 Loss reserve discount earnout 3,649 313 3,962 — — — Goodwill 1,893 — 1,893 — — — Premises and equipment 2,040 — 2,040 4,520 — 4,520 Statutory equalization reserves — — — 8,319 — 8,319 Unrealized capital gains — 91 91 7,438 1,865 9,303 Surplus note interest — 13,003 13,003 — 22,575 22,575 Other 274 — 274 433 767 1,200 Gross deferred tax liabilities 97,773 18,697 116,470 177,989 39,863 217,852 Deferred tax asset $ 38,674 $ — $ 38,674 $ 71,352 $ — $ 71,352 Deferred tax liability $ — $ (8,383 ) $ (8,383 ) $ — $ (19,095 ) $ (19,095 )
Schedule of Effective Income Tax Rate Reconciliation	Total income tax expense is different from the amount determined by multiplying earnings before income taxes by the statutory Federal tax rate of 35% . The reasons for such differences are as follows: Year Ended December 31, 2017 NGHC Reciprocal Exchanges Total Tax Rate Income (loss) before provision for income taxes and earnings of equity method investments $ 181,558 $ (9,282 ) $ 172,276 Tax rate 35 % 35 % 35 % Computed “expected” tax expense $ 63,545 $ (3,249 ) $ 60,296 35.00 % Tax effects resulting from: Tax-exempt interest (2,634 ) (110 ) (2,744 ) (1.59 ) Exempt foreign income (4,940 ) — (4,940 ) (2.87 ) Equity method income (3,078 ) — (3,078 ) (1.79 ) Goodwill impairment 1,709 — 1,709 0.99 Statutory equalization reserves (8,319 ) — (8,319 ) (4.83 ) Change in valuation allowance — 1,255 1,255 0.73 Deferred tax impairment due to 2017 tax reform 25,783 (5,194 ) 20,589 11.95 Other permanent items (5,148 ) 1,653 (3,495 ) (2.03 ) Provision (benefit) for income taxes $ 66,918 $ (5,645 ) $ 61,273 35.56 % Year Ended December 31, 2016 NGHC Reciprocal Exchanges Total Tax Rate Income before provision for income taxes and earnings of equity method investments $ 204,007 $ 10,764 $ 214,771 Tax rate 35 % 35 % 35 % Computed “expected” tax expense $ 71,402 $ 3,767 $ 75,169 35.00 % Tax effects resulting from: Tax-exempt interest (3,212 ) (149 ) (3,361 ) (1.56 ) Exempt foreign income (13,416 ) — (13,416 ) (6.25 ) Equity method income 5,460 — 5,460 2.54 Goodwill impairment 1,023 — 1,023 0.48 Statutory equalization reserves (5,898 ) — (5,898 ) (2.75 ) State tax 4,824 — 4,824 2.25 Change in valuation allowance — (13,403 ) (13,403 ) (6.24 ) Bargain purchase gain (8,508 ) — (8,508 ) (3.96 ) Other permanent items (7,886 ) (6 ) (7,892 ) (3.68 ) Provision (benefit) for income taxes $ 43,789 $ (9,791 ) $ 33,998 15.83 % Year Ended December 31, 2015 NGHC Reciprocal Exchanges Total Tax Rate Income before provision for income taxes and earnings of equity method investments $ 155,902 $ 7,944 $ 163,846 Tax rate 35 % 35 % 35 % Computed “expected” tax expense $ 54,566 $ 2,780 $ 57,346 35.00 % Tax effects resulting from: Tax-exempt interest (1,354 ) (165 ) (1,519 ) (0.93 ) Exempt foreign income (11,393 ) — (11,393 ) (6.95 ) Equity method income 1,206 — 1,206 0.74 Goodwill impairment 6,113 — 6,113 3.73 Statutory equalization reserves (27,094 ) — (27,094 ) (16.54 ) State tax 1,754 — 1,754 1.07 Change in valuation allowance — (4,025 ) (4,025 ) (2.46 ) Other permanent items (1,673 ) (4,539 ) (6,212 ) (3.79 ) Provision (benefit) for income taxes $ 22,125 $ (5,949 ) $ 16,176 9.87 %

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt	Maturities of the Company’s debt for the five years subsequent to December 31, 2017 are as follows: December 31, 2018 2019 2020 2021 2022 Thereafter Total 7.625% Notes $ — $ — $ — $ — $ — $ 100,000 $ 100,000 6.75% Notes — — — — — 350,000 350,000 Subordinated Debentures — — — — — 72,168 72,168 Imperial Surplus Notes — — — — — 5,000 5,000 SPCIC Surplus Notes — — — — — 4,000 4,000 Credit Agreement — — 190,000 — — — 190,000 Total principal amount of debt $ — $ — $ 190,000 $ — $ — $ 531,168 $ 721,168 Less: Unamortized debt issuance costs and unamortized discount (7,458 ) Carrying amount of debt $ 713,710

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2017
AARC
Related Party Transaction
Schedule of Reinsurance Treaties	The amounts related to this reinsurance treaty are as follows: December 31, 2017 2016 Reinsurance Recoverable $ 1,552 $ 1,083 Commission Receivable 174 139 Reinsurance Payable 670 533 Year Ended December 31, 2017 2016 2015 Ceded Premiums $ 2,524 $ 2,184 $ 1,504 Ceding Commission Income 882 443 470 Ceded Losses and LAE 1,659 1,293 814

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Leases	The Company’s future minimum lease payments as of December 31, 2017 , for each of the next five years and thereafter are as follows: December 31, Operating Leases Capital Leases Total 2018 $ 32,165 $ 8,361 $ 40,526 2019 29,837 8,660 38,497 2020 23,856 8,974 32,830 2021 17,869 4,632 22,501 2022 14,328 620 14,948 Thereafter 45,646 1,300 46,946 Total $ 163,701 $ 32,547 $ 196,248
Schedule of Amounts Payable under Employment Agreements	The Company has entered into employment agreements with certain individuals. The employment agreements provide for bonuses, executive benefits and severance payments under certain circumstances. Amounts payable under these agreements for the next three years are as follows: December 31, 2018 $ 5,795 2019 1,436 2020 29 Total $ 7,260

Statutory Financial Data, Ris57

Statutory Financial Data, Risk-Based Capital and Dividends Restrictions (Tables)	12 Months Ended
	Dec. 31, 2017
Insurance [Abstract]
Statutory Accounting Practices Disclosure	The following table presents the statutory capital and surplus for the Company’s property and casualty, and life insurance companies in accordance with SAP: December 31, Statutory capital and surplus 2017 2016 Property and Casualty Insurance Companies: Domestic $ 1,329,301 $ 1,243,299 Foreign 686,784 710,946 Total $ 2,016,085 $ 1,954,245 Life Insurance Companies: Domestic $ 36,326 $ 27,163 Foreign 60,650 65,106 Total $ 96,976 $ 92,269 The following table presents the statutory net income (loss) for the Company’s property and casualty, and life insurance companies in accordance with SAP: Year Ended December 31, Statutory net income (loss) 2017 2016 2015 Property and Casualty Insurance Companies: Domestic $ 190,590 $ 67,831 $ (5,757 ) Foreign (133,757 ) 6,470 154,122 Total (1) $ 56,833 $ 74,301 $ 148,365 Life Insurance Companies: Domestic $ 10,148 $ 6,259 $ 893 Foreign (19,456 ) 3,414 8,271 Total (1) $ (9,308 ) $ 9,673 $ 9,164 (1) In 2016 the Company acquired seven domestic property and casualty insurance companies and one domestic life insurance company, the 2015 information is not presented for these companies.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the Company’s stock option awards is shown below: Shares Subject to Options Outstanding December 31, 2017 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (1) Outstanding at beginning of year 3,583,670 $ 9.29 Exercised (133,085 ) 9.46 Outstanding at end of year 3,450,585 $ 9.37 5.0 $ 35,450 Exercisable at end of year 3,406,835 $ 9.26 4.9 $ 35,361 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying stock option awards and the closing price of the Company’s common stock of $19.64 , as reported on the Nasdaq Global Select Market on December 31, 2017 .
Schedule of Share-based Compensation, Restricted Stock Units Award Activity	A summary of the Company’s RSUs is shown below: RSUs December 31, 2017 Number of RSUs Weighted-Average Non-vested at beginning of year 567,972 $ 16.64 Granted 514,021 24.06 Vested (214,724 ) 17.05 Forfeited (21,810 ) 18.23 Non-vested at end of year 845,459 $ 21.83

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a summary of the elements used in calculating basic and diluted earnings per common share: Year Ended December 31, 2017 2016 2015 Numerator: Net income attributable to NGHC $ 105,845 $ 175,706 $ 137,088 Less: Dividends on preferred stock (31,500 ) (24,333 ) (14,025 ) Net income attributable to NGHC common stockholders $ 74,345 $ 151,373 $ 123,063 Denominator: Weighted average number of common shares outstanding – basic 106,588,402 105,951,752 98,241,904 Potentially dilutive securities: Employee stock options 1,947,546 1,891,083 2,119,358 RSUs 216,314 435,483 362,674 Weighted average number of common shares outstanding – diluted 108,752,262 108,278,318 100,723,936 Basic earnings per share attributable to NGHC common stockholders $ 0.70 $ 1.43 $ 1.25 Diluted earnings per share attributable to NGHC common stockholders $ 0.68 $ 1.40 $ 1.22

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables summarize the results of operations of the Company’s operating segments: Year Ended December 31, 2017 Property and Casualty Accident and Health Corporate and Other Total Underwriting revenue: Gross premium written $ 4,174,583 $ 581,402 $ — $ 4,755,985 Ceded premiums (1,132,284 ) (46,106 ) — (1,178,390 ) Net premium written 3,042,299 535,296 — 3,577,595 Change in unearned premium 78,594 (2,013 ) — 76,581 Net earned premium 3,120,893 533,283 — 3,654,176 Ceding commission income 115,443 1,013 — 116,456 Service and fee income 348,313 154,614 — 502,927 Total underwriting revenues 3,584,649 688,910 — 4,273,559 Underwriting expenses: Loss and loss adjustment expense 2,307,619 318,463 — 2,626,082 Acquisition costs and other underwriting expenses 517,550 154,879 — 672,429 General and administrative expenses 741,499 171,497 — 912,996 Total underwriting expenses 3,566,668 644,839 — 4,211,507 Underwriting income 17,981 44,071 — 62,052 Net investment income — — 110,745 110,745 Net gains on investments — — 46,763 46,763 Other income (expense) — — (198 ) (198 ) Losses of equity method investments — — (8,795 ) (8,795 ) Interest expense — — (47,086 ) (47,086 ) Provision for income taxes — — (61,273 ) (61,273 ) Net loss attributable to non-controlling interest — — 3,637 3,637 Net income attributable to NGHC $ 17,981 $ 44,071 $ 43,793 $ 105,845 Year Ended December 31, 2016 Property and Casualty Accident and Health Corporate and Other Total Underwriting revenue: Gross premium written $ 3,036,888 $ 464,010 $ — $ 3,500,898 Ceded premiums (382,860 ) (45,342 ) — (428,202 ) Net premium written 2,654,028 418,668 — 3,072,696 Change in unearned premium (73,284 ) (4,241 ) — (77,525 ) Net earned premium 2,580,744 414,427 — 2,995,171 Ceding commission income 44,269 1,331 — 45,600 Service and fee income 241,881 138,936 — 380,817 Total underwriting revenues 2,866,894 554,694 — 3,421,588 Underwriting expenses: Loss and loss adjustment expense 1,791,070 301,210 — 2,092,280 Acquisition costs and other underwriting expenses 394,277 102,730 — 497,007 General and administrative expenses 580,815 128,333 — 709,148 Total underwriting expenses 2,766,162 532,273 — 3,298,435 Underwriting income 100,732 22,421 — 123,153 Net investment income — — 99,586 99,586 Net gains on investments — — 7,904 7,904 Other income — — 24,308 24,308 Earnings of equity method investments — — 15,601 15,601 Interest expense — — (40,180 ) (40,180 ) Provision for income taxes — — (33,998 ) (33,998 ) Net (income) attributable to non-controlling interest — — (20,668 ) (20,668 ) Net income attributable to NGHC $ 100,732 $ 22,421 $ 52,553 $ 175,706 Year Ended December 31, 2015 Property and Casualty Accident and Health Corporate and Other Total Underwriting revenue: Gross premium written $ 2,338,122 $ 251,922 $ — $ 2,590,044 Ceded premiums (367,533 ) (35,969 ) — (403,502 ) Net premium written 1,970,589 215,953 — 2,186,542 Change in unearned premium (51,784 ) (4,652 ) — (56,436 ) Net earned premium 1,918,805 211,301 — 2,130,106 Ceding commission income 42,699 1,091 — 43,790 Service and fee income 174,738 98,810 — 273,548 Total underwriting revenues 2,136,242 311,202 — 2,447,444 Underwriting expenses: Loss and loss adjustment expense 1,313,690 171,630 — 1,485,320 Acquisition costs and other underwriting expenses 340,663 65,999 — 406,662 General and administrative expenses 344,865 82,111 — 426,976 Total underwriting expenses 1,999,218 319,740 — 2,318,958 Underwriting income (loss) 137,024 (8,538 ) — 128,486 Net investment income — — 75,340 75,340 Net loss on investments — — (11,095 ) (11,095 ) Earnings of equity method investments — — 3,443 3,443 Interest expense — — (28,885 ) (28,885 ) Provision for income taxes — — (16,176 ) (16,176 ) Net (income) attributable to non-controlling interest — — (14,025 ) (14,025 ) Net income (loss) attributable to NGHC $ 137,024 $ (8,538 ) $ 8,602 $ 137,088 The following tables summarize the financial position of the Company’s operating segments: December 31, 2017 Property and Casualty Accident and Health Corporate and Other Total Premiums and other receivables, net $ 1,177,350 $ 117,000 $ 29,971 $ 1,324,321 Deferred acquisition costs 198,283 18,106 — 216,389 Reinsurance recoverable 1,284,325 9,840 — 1,294,165 Prepaid reinsurance premiums 517,122 — — 517,122 Intangible assets, net and Goodwill 464,153 114,070 — 578,223 Prepaid and other assets 21,141 35,608 99,081 155,830 Corporate and other assets — — 4,353,693 4,353,693 Total assets $ 3,662,374 $ 294,624 $ 4,482,745 $ 8,439,743 December 31, 2016 Property and Casualty Accident and Health Corporate and Other Total Premiums and other receivables, net $ 930,189 $ 149,387 $ 12,198 $ 1,091,774 Deferred acquisition costs 207,597 13,325 — 220,922 Reinsurance recoverable 937,303 10,933 — 948,236 Prepaid reinsurance premiums 156,970 — — 156,970 Intangible assets, net and Goodwill 524,981 101,103 — 626,084 Prepaid and other assets 28,077 25,854 79,874 133,805 Corporate and other assets — — 4,060,237 4,060,237 Total assets $ 2,785,117 $ 300,602 $ 4,152,309 $ 7,238,028
Revenue from External Customers by Geographic Areas	The following tables show an analysis of the Company’s premiums by geographical location: Year Ended December 31, 2017 2016 2015 NGHC Reciprocal Total NGHC Reciprocal Total NGHC Reciprocal Total Gross premium written - North America $ 4,252,691 $ 383,773 $ 4,636,464 $ 3,156,393 $ 241,540 $ 3,397,933 $ 2,218,140 $ 283,582 $ 2,501,722 Gross premium written - Europe 119,521 — 119,521 102,965 — 102,965 88,322 — 88,322 Total $ 4,372,212 $ 383,773 $ 4,755,985 $ 3,259,358 $ 241,540 $ 3,500,898 $ 2,306,462 $ 283,582 $ 2,590,044 Net premium written - North America $ 3,282,425 $ 175,649 $ 3,458,074 $ 2,849,183 $ 120,548 $ 2,969,731 $ 1,972,129 $ 126,091 $ 2,098,220 Net premium written - Europe 119,521 — 119,521 102,965 — 102,965 88,322 — 88,322 Total $ 3,401,946 $ 175,649 $ 3,577,595 $ 2,952,148 $ 120,548 $ 3,072,696 $ 2,060,451 $ 126,091 $ 2,186,542 Net earned premium - North America $ 3,367,695 $ 169,871 $ 3,537,566 $ 2,787,244 $ 110,395 $ 2,897,639 $ 1,911,777 $ 134,709 $ 2,046,486 Net earned premium - Europe 116,610 — 116,610 97,532 — 97,532 83,620 — 83,620 Total $ 3,484,305 $ 169,871 $ 3,654,176 $ 2,884,776 $ 110,395 $ 2,995,171 $ 1,995,397 $ 134,709 $ 2,130,106
Revenue from External Customers by Product Type	The following tables show an analysis of the Company’s premiums by product type: Year Ended December 31, Gross Premium Written 2017 2016 2015 Property and Casualty Personal Auto $ 2,334,838 $ 1,548,365 $ 1,240,224 Homeowners 558,827 410,565 327,299 RV/Packaged 187,475 165,919 154,929 Small Business Auto 316,958 257,075 187,686 Lender-placed insurance 345,354 376,058 126,570 Other 47,358 37,366 17,832 Property and Casualty $ 3,790,810 $ 2,795,348 $ 2,054,540 Accident and Health 581,402 464,010 251,922 NGHC Total $ 4,372,212 $ 3,259,358 $ 2,306,462 Reciprocal Exchanges Personal Auto $ 132,844 $ 73,680 $ 88,494 Homeowners 247,460 161,510 187,424 Other 3,469 6,350 7,664 Reciprocal Exchanges Total $ 383,773 $ 241,540 $ 283,582 Total $ 4,755,985 $ 3,500,898 $ 2,590,044 Year Ended December 31, Net Premium Written 2017 2016 2015 Property and Casualty Personal Auto $ 1,824,932 $ 1,380,125 $ 1,070,852 Homeowners 275,013 369,810 309,775 RV/Packaged 185,993 165,025 153,501 Small Business Auto 246,072 234,101 170,720 Lender-placed insurance 313,124 363,896 125,693 Other 21,516 20,523 13,957 Property and Casualty $ 2,866,650 $ 2,533,480 $ 1,844,498 Accident and Health 535,296 418,668 215,953 NGHC Total $ 3,401,946 $ 2,952,148 $ 2,060,451 Reciprocal Exchanges Personal Auto $ 68,292 $ 44,661 $ 50,686 Homeowners 105,536 71,367 67,796 Other 1,821 4,520 7,609 Reciprocal Exchanges Total $ 175,649 $ 120,548 $ 126,091 Total $ 3,577,595 $ 3,072,696 $ 2,186,542 Year Ended December 31, Net Earned Premium 2017 2016 2015 Property and Casualty Personal Auto $ 1,828,304 $ 1,292,563 $ 1,054,529 Homeowners 349,709 353,228 286,920 RV/Packaged 175,888 158,256 150,290 Small Business Auto 251,576 217,919 154,565 Lender-placed insurance 321,995 422,645 123,274 Other 23,550 25,738 14,518 Property and Casualty $ 2,951,022 $ 2,470,349 $ 1,784,096 Accident and Health 533,283 414,427 211,301 NGHC Total $ 3,484,305 $ 2,884,776 $ 1,995,397 Reciprocal Exchanges Personal Auto $ 66,565 $ 42,225 $ 74,477 Homeowners 101,648 61,748 54,565 Other 1,658 6,422 5,667 Reciprocal Exchanges Total $ 169,871 $ 110,395 $ 134,709 Total $ 3,654,176 $ 2,995,171 $ 2,130,106

Selected Quarterly Financial 61

Selected Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Selected Quarterly Financial Information	The following tables summarize the Company’s quarterly financial data: 2017 March 31, June 30, September 30, December 31, (As adjusted) (As adjusted) (As adjusted) Total revenues $ 1,099,200 $ 1,149,608 $ 1,107,780 $ 1,074,281 Total expenses 1,060,267 1,123,033 1,028,352 1,046,941 Provision for income taxes 10,789 11,487 18,475 20,522 Earnings (losses) of equity method investments 2,654 (1,915 ) (1,997 ) (7,537 ) Net income (loss) 30,798 13,173 58,956 (719 ) Net income (loss) attributable to NGHC 36,923 13,332 57,645 (2,055 ) Net income (loss) attributable to NGHC common stockholders 29,048 5,457 49,770 (9,930 ) Basic earnings (loss) per common share $ 0.27 $ 0.05 $ 0.47 $ (0.09 ) Diluted earnings (loss) per common share $ 0.27 $ 0.05 $ 0.46 $ (0.09 ) 2016 March 31, June 30, September 30, December 31, (As adjusted) (As adjusted) (As adjusted) (As adjusted) Total revenues $ 775,883 $ 846,110 $ 896,702 $ 1,034,691 Total expenses 707,613 781,187 859,681 990,134 Provision (benefit) for income taxes 17,218 13,686 7,975 (4,881 ) Earnings of equity method investments 4,182 4,856 553 6,010 Net income 55,234 56,093 29,599 55,448 Net income attributable to NGHC 55,222 46,865 26,590 47,029 Net income attributable to NGHC common stockholders 51,097 42,740 18,382 39,154 Basic earnings per common share $ 0.48 $ 0.40 $ 0.17 $ 0.37 Diluted earnings per common share $ 0.47 $ 0.40 $ 0.17 $ 0.36

Organization (Details)

Organization (Details)	Dec. 31, 2017state
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of states in which the Company is licensed to operate	50

Significant Accounting Polici63

Significant Accounting Policies - (Details)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Premium receivables, period for recognition, minimum	6 months
Premium receivables, period for recognition, maximum	12 months

Significant Accounting Polici64

Significant Accounting Policies - Advertising Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Advertising Costs	$ 68,867	$ 45,997	$ 38,263

Significant Accounting Polici65

Significant Accounting Policies - Premises and Equipment (Details)	12 Months Ended
	Dec. 31, 2017
Buildings and improvements
Property, Plant and Equipment
Estimated useful life	30 years
Hardware and software | Minimum
Property, Plant and Equipment
Estimated useful life	3 years
Hardware and software | Maximum
Property, Plant and Equipment
Estimated useful life	10 years
Other equipment | Minimum
Property, Plant and Equipment
Estimated useful life	3 years
Other equipment | Maximum
Property, Plant and Equipment
Estimated useful life	20 years

Significant Accounting Polici66

Significant Accounting Policies - Variable Interest Entities (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Variable Interest Entity
Total revenues	$ 1,074,281	$ 1,107,780	$ 1,149,608	$ 1,099,200	$ 1,034,691	$ 896,702	$ 846,110	$ 775,883	$ 810,080	$ 590,113	$ 553,727	$ 557,769	$ 2,248,808	$ 1,621,993	$ 1,111,496	$ 3,356,588	$ 2,518,695	$ 1,701,609	$ 4,430,869	$ 3,553,386	$ 2,511,689
Total expenses	1,046,941	1,028,352	1,123,033	1,060,267	990,134	859,681	781,187	707,613	785,623	539,272	511,350	511,598	2,183,300	1,488,800	1,022,948	3,211,652	2,348,481	1,562,220	4,258,593	3,338,615	2,347,843
Net income	$ (719)	$ 58,956	$ 13,173	$ 30,798	$ 55,448	$ 29,599	$ 56,093	$ 55,234	$ 29,926	$ 42,890	$ 35,815	$ 42,482	$ 43,971	$ 111,327	$ 78,297	$ 102,927	$ 140,926	$ 121,187	102,208	196,374	151,113
Reciprocal Exchanges
Variable Interest Entity
Total revenues																			251,293	167,010	203,492
Total expenses																			254,930	146,455	189,599
Net income																			$ (3,637)	$ 20,555	$ 13,893

Significant Accounting Polici67

Significant Accounting Policies - Service and Fee Income (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Commission revenue																		$ 145,693	$ 110,343	$ 58,807
Finance and processing fees																		124,305	88,624	90,072
Installment fees																		83,883	43,460	32,404
Group health administrative fees																		62,217	69,689	29,622
Late payment fees																		27,305	16,737	12,210
Other																		59,524	51,964	50,433
Total	$ 122,526	$ 125,176	$ 125,942	$ 98,194	$ 95,662	$ 90,017	$ 96,944	$ 100,213	$ 60,907	$ 57,558	$ 54,870	$ 251,118	$ 186,961	$ 112,428	$ 373,644	$ 282,623	$ 173,335	$ 502,927	$ 380,817	$ 273,548

Significant Accounting Polici68

Significant Accounting Policies - New Accounting Pronouncement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle
Net cash provided by operating activities	$ 317,301	$ 318,146	$ 316,064
Net cash provided by (used in) financing activities	81,903	(152,704)	$ (554,588)
Deferred tax liability	8,383	19,095
Total accumulated other comprehensive income (loss)	(8,112)	11,475		$ 9,259	$ 32,876	$ 19,880	$ 67,430	$ 44,724	$ 4,534
Equity securities
New Accounting Pronouncements or Change in Accounting Principle
Total accumulated other comprehensive income (loss)	(36)	3,136
Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle
Net cash provided by operating activities		1,813
Net cash provided by (used in) financing activities		$ 1,813
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle
Cumulative effect on retained earnings, net of tax	10,088
Accumulated Other Comprehensive Income (Loss) | Accounting Standards Update 2018-02
New Accounting Pronouncements or Change in Accounting Principle
Deferred tax liability	$ (1,377)

Revisions of Previously Issue69

Revisions of Previously Issued Financial Statements - (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Error Corrections and Prior Period Adjustments Restatement
Prepaid and other assets	$ 155,830	$ 114,232	$ 127,302	$ 127,733	$ 133,805	$ 54,225	$ 69,269	$ 61,039					$ 127,302	$ 69,269		$ 114,232	$ 54,225		$ 155,830	$ 133,805
Earnings (losses) of equity method investments (related parties)	(7,537)	(1,997)	(1,915)	2,654	6,010	553	4,856	4,182	$ (1,757)	$ (312)	$ 1,054	$ 4,458	739	9,038	$ 5,512	(1,258)	9,591	$ 5,200	(8,795)	15,601	$ 3,443
Gross premium written																			4,755,985	3,500,898	2,590,044
Net premium written																			3,577,595	3,072,696	2,186,542
Loss and loss adjustment expense		639,145	711,194	618,817	612,675	542,133	502,419	435,053	514,433	331,561	307,969	331,357	1,330,011	937,472	639,326	1,969,156	1,479,605	970,887	2,626,082	2,092,280	1,485,320
Acquisition costs and other underwriting expenses		163,585	188,795	174,720	135,043	140,557	108,691	112,716	110,982	108,927	96,685	90,068	363,515	221,407	186,753	527,100	361,964	295,680	672,429	497,007	406,662
General and administrative expenses		214,127	211,494	255,185	230,771	166,536	161,138	150,703	158,432	89,356	98,095	81,093	466,679	311,841	179,188	680,806	478,377	268,544	912,996	709,148	426,976
Other net realized gain on investments		47,605			10,600	11,093			(995)							44,043	19,406		46,788	30,006	4,152
Provision for income taxes	20,522	18,475	11,487	10,789	(4,881)	7,975	13,686	17,218	(7,226)	7,639	7,616	8,147	22,276	30,904	15,763	40,751	38,879	23,402	61,273	33,998	16,176
Additional paid-in capital	917,751	919,477	918,557	915,304	913,787	904,853	907,889	903,640					918,557	907,889		919,477	904,853		917,751	913,787
Unpaid loss and loss adjustment expense reserves (Exchanges - $143,353 and $137,075)	$ 2,663,557	2,566,437	2,372,229	2,279,487	2,273,866	2,094,122	1,973,861	1,790,563	1,762,575				2,372,229	1,973,861		2,566,437	2,094,122		$ 2,663,557	2,273,866	1,762,575	$ 1,568,796
Adjustments
Error Corrections and Prior Period Adjustments Restatement
Cumulative effect on retained earnings, net of tax																						(4,318)
Prepaid and other assets		17,903	25,183	3,914	31,253								25,183			17,903				31,253
Earnings (losses) of equity method investments (related parties)		2,300	17,000	(2,300)	(2,400)	(2,400)	(2,500)	(2,500)	(3,500)	(2,600)	(600)	(500)	14,700	(5,000)	(1,100)	17,000	(7,400)	(3,700)		(9,800)	(7,200)
Loss and loss adjustment expense		(12,073)	787	2,492	45,391	32,280	30,061	26,003	28,566	29,302	21,140	24,671	3,279	56,064	45,811	(8,794)	88,344	75,113		133,735	103,679
Acquisition costs and other underwriting expenses				(581)	398	(183)	(183)	(183)	183	183	183	183	(581)	(366)	366	(581)	(549)	549		(151)	732
General and administrative expenses					(46,859)	(32,201)	(29,982)	(25,924)	(28,489)	(29,225)	(21,063)	(24,594)		(55,906)	(45,657)		(88,107)	(74,882)		(134,966)	(103,371)
Other net realized gain on investments					1,900											(1,900)				1,900
Provision for income taxes		$ 10,777	5,675	(2,729)	(6,058)	(830)	(865)	(865)	(1,290)	$ (975)	$ (275)	$ (240)	2,946	(1,730)	$ (515)	13,723	(2,560)	$ (1,490)		(8,618)	(2,780)
Additional paid-in capital			(1,753)	(1,753)	(919)	(919)	(387)	(293)					(1,753)	(387)			(919)			(919)
Unpaid loss and loss adjustment expense reserves (Exchanges - $143,353 and $137,075)			$ 12,073	11,286	8,794	$ 7,188	$ 7,109	$ 7,030	$ 6,951				12,073	$ 7,109			$ 7,188			8,794	6,951	6,643
Accrued income taxes																						(2,325)
Earnings of Equity Method Investments | Adjustments
Error Corrections and Prior Period Adjustments Restatement
Earnings (losses) of equity method investments (related parties)				(2,300)									14,700			17,000				(9,800)	(7,200)
Gross Premiums Written | Adjustments
Error Corrections and Prior Period Adjustments Restatement
Gross premium written				(1,686)									(1,686)			(1,686)				1,390
Net premium written																					296
Acquisition costs and other underwriting expenses				(581)									(581)			(581)				(151)	732
Loss Reserves | Adjustments
Error Corrections and Prior Period Adjustments Restatement
Loss and loss adjustment expense				2,492									3,279			(8,794)				1,843	$ 308	$ 6,643
Goodwill Reversal | Adjustments
Error Corrections and Prior Period Adjustments Restatement
General and administrative expenses																				(3,074)
Investment Classification | Adjustments
Error Corrections and Prior Period Adjustments Restatement
Other net realized gain on investments				(1,900)									$ (1,900)			(1,900)				1,900
Tax Expense Error | Adjustments
Error Corrections and Prior Period Adjustments Restatement
Provision for income taxes				$ 5,747												$ (5,747)				5,747
Additional Paid-in-Capital Error | Adjustments
Error Corrections and Prior Period Adjustments Restatement
Additional paid-in capital					$ (919)															$ (919)

Revisions of Previously Issue70

Revisions of Previously Issued Financial Statements - Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Investments:
Fixed maturities, available-for-sale, at fair value	$ 3,139,889				$ 3,061,799
Equity securities, available-for-sale, at fair value	29,028				11,780
Other investments	459,549				470,877
Total investments	3,649,788	$ 3,832,399	$ 3,898,974	$ 3,791,011	3,631,064	$ 3,680,541	$ 3,394,549	$ 2,853,962	$ 2,785,510
Cash and cash equivalents	292,282	330,728	241,838	209,644	220,299	202,686	260,795	263,102
Restricted cash and cash equivalents	65,202	88,127	39,058	45,351	65,601	13,688	10,899	11,647
Accrued investment income	22,372	22,624	28,306	29,577	28,769	27,925	25,337	23,437
Premiums and other receivables, net	1,324,321	1,340,836	1,332,694	1,394,309	1,091,774	840,460	823,410	819,539
Deferred acquisition costs	216,389	227,720	254,913	242,784	220,922	206,087	174,660	145,155
Reinsurance recoverable	1,294,165	1,139,880	969,081	968,087	948,236	1,001,006	923,522	904,764
Prepaid reinsurance premiums	517,122	485,028	182,947	169,972	156,970	154,574	146,405	132,157
Premises and equipment, net	324,049	319,636	129,275	125,809	114,504	83,732	79,224	69,082
Intangible assets, net	404,070	394,036	410,655	438,902	467,720	366,202	383,700	371,104
Goodwill	174,153	193,787	192,661	176,602	158,364	211,702	208,971	119,553	112,414
Prepaid and other assets	155,830	114,232	127,302	127,733	133,805	54,225	69,269	61,039
Total assets	8,439,743	8,489,033	7,807,704	7,719,781	7,238,028	6,842,828	6,500,741	5,774,541	5,556,192
Liabilities:
Unpaid loss and loss adjustment expense reserves	2,663,557	2,566,437	2,372,229	2,279,487	2,273,866	2,094,122	1,973,861	1,790,563	1,762,575	$ 1,568,796
Unearned premiums and other revenue	2,032,605	1,969,296	1,912,842	1,897,906	1,701,286	1,533,748	1,494,211	1,362,834	1,257,598
Reinsurance payable	398,047	331,454	128,026	134,450	98,810	107,036	97,211	83,317
Accounts payable and accrued expenses	431,881	612,338	469,803	478,864	337,910	318,273	274,784	305,264	285,634
Securities sold under agreements to repurchase, at contract value							119,472	114,196
Debt	713,710	754,922	754,736	745,962	752,001	675,507	678,715	446,244
Other liabilities	246,518	269,049	209,375	236,342	156,797	181,523	168,000	77,404	110,034
Total liabilities	6,486,318	6,503,496	5,847,011	5,773,011	5,320,670	4,910,209	4,806,254	4,179,822	4,029,034
Stockholders’ equity:
Common stock	1,067	1,067	1,066	1,065	1,064	1,061	1,059	1,057
Preferred stock	420,000	420,000	420,000	420,000	420,000	420,000	220,000	220,000
Additional paid-in capital	917,751	919,477	918,557	915,304	913,787	904,853	907,889	903,640
Accumulated other comprehensive income (loss):
Unrealized foreign currency translation adjustment, net of tax	(7,810)	(5,597)	(4,392)	(3,034)	(2,320)	(2,323)	(4,135)	(2,914)
Unrealized gains on investments, net of tax	(302)	14,856	37,268	22,914	13,795	69,753	48,859	7,448
Total accumulated other comprehensive income (loss)	(8,112)	9,259	32,876	19,880	11,475	67,430	44,724	4,534
Retained earnings	597,863	610,629	565,127	563,902	539,114	504,186	490,049	450,487	402,562
Total National General Holdings Corp. stockholders' equity	1,928,569	1,960,432	1,937,626	1,920,151	1,885,440	1,897,530	1,663,721	1,579,718	1,504,318
Non-controlling interest	24,856	25,105	23,067	26,619	31,918	35,089	30,766	15,001
Total stockholders’ equity	1,953,425	1,985,537	1,960,693	1,946,770	1,917,358	1,932,619	1,694,487	1,594,719	1,527,158	1,069,132
Total liabilities and stockholders’ equity	8,439,743	8,489,033	7,807,704	7,719,781	7,238,028	6,842,828	6,500,741	5,774,541	5,556,192
As reported (a)
Investments:
Total investments		3,837,784	3,906,659	3,835,696	3,673,449	3,695,141	3,406,749	2,863,662	2,792,710
Cash and cash equivalents		330,728	241,838	209,644	220,299	202,686	260,795	263,102
Restricted cash and cash equivalents		88,127	39,058	45,351	65,601	13,688	10,899	11,647
Accrued investment income		22,624	28,306	29,577	28,769	27,925	25,337	23,437
Premiums and other receivables, net		1,340,836	1,332,694	1,394,309	1,090,669	840,460	823,410	819,539
Deferred acquisition costs		227,720	254,913	242,784	220,922	206,087	174,660	145,155
Reinsurance recoverable		1,139,880	969,081	968,087	948,236	1,001,006	923,522	904,764
Prepaid reinsurance premiums		485,028	182,947	169,972	156,970	154,574	146,405	132,157
Premises and equipment, net		319,636	129,275	125,809	114,504	83,732	79,224	69,082
Intangible assets, net		394,036	410,655	438,902	467,720	366,202	383,700	371,104
Goodwill		190,713	189,587	173,528	155,290	211,702	208,971	119,553
Prepaid and other assets		96,329	102,119	123,819	102,552	54,225	69,269	61,039
Total assets		8,473,441	7,787,132	7,757,478	7,244,981	6,857,428	6,512,941	5,784,241	5,563,392
Liabilities:
Unpaid loss and loss adjustment expense reserves		2,566,437	2,360,156	2,268,201	2,265,072	2,086,934	1,966,752	1,783,533	1,755,624
Unearned premiums and other revenue		1,969,296	1,912,842	1,897,906	1,701,286	1,533,822	1,494,359	1,363,056	1,257,894
Reinsurance payable		331,454	128,026	134,450	98,810	107,036	97,211	83,317
Accounts payable and accrued expenses		612,338	468,050	477,111	336,991	317,171	274,031	304,422	284,902
Securities sold under agreements to repurchase, at contract value							119,472	114,196
Debt		754,922	754,736	745,962	752,001	675,507	678,715	446,244
Other liabilities		256,531	200,354	274,265	165,317	189,188	174,835	83,374	115,139
Total liabilities		6,490,978	5,824,164	5,797,895	5,319,477	4,909,658	4,805,375	4,178,142	4,026,752
Stockholders’ equity:
Common stock		1,067	1,066	1,065	1,064	1,061	1,059	1,057
Preferred stock		420,000	420,000	420,000	420,000	420,000	220,000	220,000
Additional paid-in capital		919,477	920,310	917,057	914,706	905,772	908,276	903,933
Accumulated other comprehensive income (loss):
Unrealized foreign currency translation adjustment, net of tax		(5,597)	(4,392)	(3,034)	(2,320)	(2,323)	(4,135)	(2,914)
Unrealized gains on investments, net of tax		14,856	37,268	22,914	15,030	69,753	48,859	7,448
Total accumulated other comprehensive income (loss)		9,259	32,876	19,880	12,710	67,430	44,724	4,534
Retained earnings		607,555	565,649	574,962	545,106	518,418	502,741	461,574	412,044
Total National General Holdings Corp. stockholders' equity		1,957,358	1,939,901	1,932,964	1,893,586	1,912,681	1,676,800	1,591,098	1,513,800
Non-controlling interest		25,105	23,067	26,619	31,918	35,089	30,766	15,001
Total stockholders’ equity		1,982,463	1,962,968	1,959,583	1,925,504	1,947,770	1,707,566	1,606,099	1,536,640
Total liabilities and stockholders’ equity		8,473,441	7,787,132	7,757,478	7,244,981	6,857,428	6,512,941	5,784,241	5,563,392
Adjustments
Investments:
Other investments		(5,385)
Total investments		(5,385)	(7,685)	(44,685)	(42,385)	(14,600)	(12,200)	(9,700)	(7,200)
Premiums and other receivables, net					1,105
Goodwill		3,074	3,074	3,074	3,074
Prepaid and other assets		17,903	25,183	3,914	31,253
Total assets		15,592	20,572	(37,697)	(6,953)	(14,600)	(12,200)	(9,700)	(7,200)
Liabilities:
Unpaid loss and loss adjustment expense reserves			12,073	11,286	8,794	7,188	7,109	7,030	6,951	6,643
Unearned premiums and other revenue						(74)	(148)	(222)	(296)
Accounts payable and accrued expenses			1,753	1,753	919	1,102	753	842	732
Other liabilities		12,518	9,021	(37,923)	(8,520)	(7,665)	(6,835)	(5,970)	(5,105)
Total liabilities		12,518	22,847	(24,884)	1,193	551	879	1,680	2,282
Stockholders’ equity:
Additional paid-in capital			(1,753)	(1,753)	(919)	(919)	(387)	(293)
Accumulated other comprehensive income (loss):
Unrealized gains on investments, net of tax					(1,235)
Total accumulated other comprehensive income (loss)					(1,235)
Retained earnings		3,074	(522)	(11,060)	(5,992)	(14,232)	(12,692)	(11,087)	(9,482)
Total National General Holdings Corp. stockholders' equity		3,074	(2,275)	(12,813)	(8,146)	(15,151)	(13,079)	(11,380)	(9,482)
Total stockholders’ equity		3,074	(2,275)	(12,813)	(8,146)	(15,151)	(13,079)	(11,380)	(9,482)
Total liabilities and stockholders’ equity		15,592	20,572	(37,697)	(6,953)	(14,600)	(12,200)	(9,700)	(7,200)
Reciprocal Exchanges
Investments:
Fixed maturities, available-for-sale, at fair value	304,934	319,743	306,614	311,818	306,345	295,020	290,569	255,013
Equity securities, available-for-sale, at fair value	0				0			588
Short-term investments	22,279	26,886	82,403		0	3,596
Cash and cash equivalents	5,442				7,405
Restricted cash and cash equivalents	609				969
Accrued investment income	1,805				2,957
Premiums and other receivables, net	56,792				47,198
Deferred acquisition costs	20,837				31,043
Reinsurance recoverable	94,204				55,972
Prepaid reinsurance premiums	100,980				69,685
Premises and equipment, net	4,269				4,117
Intangible assets, net	3,685				11,025
Prepaid and other assets	2,263
Liabilities:
Unpaid loss and loss adjustment expense reserves	143,353				137,075				132,392	111,848
Unearned premiums and other revenue	225,395				198,724
Reinsurance payable	68,275				19,861
Accounts payable and accrued expenses	8,827				6,781
Other liabilities	41,582				11,659
Accumulated other comprehensive income (loss):
Non-controlling interest	24,856				31,675
Reciprocal Exchanges | As reported (a)
Investments:
Fixed maturities, available-for-sale, at fair value		319,743	306,614	311,818	306,345	295,020	290,569	255,013
Equity securities, available-for-sale, at fair value								588
Short-term investments		26,886	82,403			3,596
NGHC
Investments:
Fixed maturities, available-for-sale, at fair value	2,834,955	2,928,119	2,924,583	2,804,092	2,755,454	2,676,115	2,385,461	2,016,391
Equity securities, available-for-sale, at fair value	29,028	30,318	7,638	9,963	11,780	83,596	110,500	38,038
Fixed maturities, trading, at fair value	9	33,174	23,093	54,114	38,677	35,429
Equity securities, trading, at fair value	21,313	39,001	37,967	57,067	47,931	22,286
Other investments	437,270	455,158	516,676	553,957	470,877	564,499	470,571	414,835
Securities pledged							137,448	129,097
Premiums and other receivables, net	1,267,529				1,044,576
Prepaid reinsurance premiums	416,142				87,285
Premises and equipment, net	319,780				110,387
Liabilities:
Unpaid loss and loss adjustment expense reserves	2,520,204				2,136,791				$ 1,630,183	$ 1,456,948
Accounts payable and accrued expenses	$ 423,054				331,129
NGHC | As reported (a)
Investments:
Fixed maturities, available-for-sale, at fair value		2,928,119	2,924,583	2,804,092	2,755,454	2,676,115	2,385,461	2,016,391
Equity securities, available-for-sale, at fair value		30,318	7,638	9,963	29,578	83,596	110,500	38,038
Fixed maturities, trading, at fair value		33,174	23,093	54,114	38,677	35,429
Equity securities, trading, at fair value		39,001	37,967	57,067	30,133	22,286
Other investments		$ 460,543	524,361	598,642	513,262	579,099	482,771	424,535
Securities pledged							137,448	129,097
NGHC | Adjustments
Investments:
Equity securities, available-for-sale, at fair value					(17,798)
Equity securities, trading, at fair value					17,798
Other investments			$ (7,685)	$ (44,685)	$ (42,385)	$ (14,600)	$ (12,200)	$ (9,700)

Revisions of Previously Issue71

Revisions of Previously Issued Financial Statements - Income Statement (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues:
Net earned premium		$ 864,301	$ 981,751	$ 918,485	$ 857,683	$ 769,776	$ 712,866	$ 654,846	$ 678,642	$ 503,335	$ 468,890	$ 479,239	$ 1,900,236	$ 1,367,712	$ 948,129	$ 2,764,537	$ 2,137,488	$ 1,451,464	$ 3,654,176	$ 2,995,171	$ 2,130,106
Ceding commission income		50,102	21,508	19,994	21,194	14,597	11,704		16,590	12,150	9,970	5,080	41,502	9,809	15,050	91,604	24,406	27,200	116,456	45,600	43,790
Service and fee income		122,526	125,176	125,942	98,194	95,662	90,017	96,944	100,213	60,907	57,558	54,870	251,118	186,961	112,428	373,644	282,623	173,335	502,927	380,817	273,548
Net investment income		27,147	29,446	26,390	22,712	27,676	27,528	21,670	22,385	18,472	18,335	16,148	55,836	49,198	34,483	82,983	76,874	52,955	110,745	99,586	75,340
Net gain (loss) on investments:
Other-than-temporary impairment loss		0				(22,102)			(6,755)							(25)	(22,102)		(25)	(22,102)	(15,247)
Other net realized gain on investments		47,605			10,600	11,093			(995)							44,043	19,406		46,788	30,006	4,152
Net loss on investments		47,605	(2,175)	(1,412)	10,600	(11,009)	3,995	4,318	(7,750)	(4,751)	(1,026)	2,432	(3,587)	8,313	1,406	44,018	(2,696)	(3,345)	46,763	7,904	(11,095)
Other income (expense)		(3,901)	(6,098)	9,801	24,308			(1,895)					3,703			(198)			(198)	24,308	0
Total revenues	$ 1,074,281	1,107,780	1,149,608	1,099,200	1,034,691	896,702	846,110	775,883	810,080	590,113	553,727	557,769	2,248,808	1,621,993	1,111,496	3,356,588	2,518,695	1,701,609	4,430,869	3,553,386	2,511,689
Expenses:
Loss and loss adjustment expense		639,145	711,194	618,817	612,675	542,133	502,419	435,053	514,433	331,561	307,969	331,357	1,330,011	937,472	639,326	1,969,156	1,479,605	970,887	2,626,082	2,092,280	1,485,320
Acquisition costs and other underwriting expenses		163,585	188,795	174,720	135,043	140,557	108,691	112,716	110,982	108,927	96,685	90,068	363,515	221,407	186,753	527,100	361,964	295,680	672,429	497,007	406,662
General and administrative expenses		214,127	211,494	255,185	230,771	166,536	161,138	150,703	158,432	89,356	98,095	81,093	466,679	311,841	179,188	680,806	478,377	268,544	912,996	709,148	426,976
Interest expense		11,495	11,550	11,545	11,645	10,455	8,939	9,141	1,776	9,428	8,601	9,080	23,095	18,080	17,681	34,590	28,535	27,109	47,086	40,180	28,885
Total expenses	1,046,941	1,028,352	1,123,033	1,060,267	990,134	859,681	781,187	707,613	785,623	539,272	511,350	511,598	2,183,300	1,488,800	1,022,948	3,211,652	2,348,481	1,562,220	4,258,593	3,338,615	2,347,843
Income before provision for income taxes and earnings of equity method investments		79,428	26,575	38,933	44,557	37,021	64,923	68,270	24,457	50,841	42,377	46,171	65,508	133,193	88,548	144,936	170,214	139,389	172,276	214,771	163,846
Provision for income taxes	20,522	18,475	11,487	10,789	(4,881)	7,975	13,686	17,218	(7,226)	7,639	7,616	8,147	22,276	30,904	15,763	40,751	38,879	23,402	61,273	33,998	16,176
Income before earnings (losses) of equity method investments		60,953	15,088	28,144	49,438	29,046	51,237	51,052	31,683	43,202	34,761	38,024	43,232	102,289	72,785	104,185	131,335	115,987	111,003	180,773	147,670
Earnings (losses) of equity method investments (related parties)	(7,537)	(1,997)	(1,915)	2,654	6,010	553	4,856	4,182	(1,757)	(312)	1,054	4,458	739	9,038	5,512	(1,258)	9,591	5,200	(8,795)	15,601	3,443
Net income	(719)	58,956	13,173	30,798	55,448	29,599	56,093	55,234	29,926	42,890	35,815	42,482	43,971	111,327	78,297	102,927	140,926	121,187	102,208	196,374	151,113
Net loss attributable to non-controlling interest		(1,311)	159	6,125	(8,419)	(3,009)	(9,228)	(12)	(14,478)	(1,588)	2,201	(160)	6,284	(9,240)	2,041	4,973	(12,249)	453	3,637	(20,668)	(14,025)
Net income attributable to NGHC	(2,055)	57,645	13,332	36,923	47,029	26,590	46,865	55,222	15,448	41,302	38,016	42,322	50,255	102,087	80,338	107,900	128,677	121,640	105,845	175,706	137,088
Dividends on preferred stock		(7,875)	(7,875)	(7,875)	(7,875)	(8,208)	(4,125)	(4,125)	(4,125)	(4,125)	(4,744)	(1,031)	(15,750)	(8,250)	(5,775)	(23,625)	(16,458)	(9,900)	(31,500)	(24,333)	(14,025)
Net income (loss) attributable to NGHC common stockholders	$ (9,930)	$ 49,770	$ 5,457	$ 29,048	$ 39,154	$ 18,382	$ 42,740	$ 51,097	$ 11,323	$ 37,177	$ 33,272	$ 41,291	$ 34,505	$ 93,837	$ 74,563	$ 84,275	$ 112,219	$ 111,740	$ 74,345	$ 151,373	$ 123,063
Earnings per common share:
Basic earnings per share (usd per share)	$ (0.09)	$ 0.47	$ 0.05	$ 0.27	$ 0.37	$ 0.17	$ 0.40	$ 0.48	$ 0.11	$ 0.37	$ 0.36	$ 0.44	$ 0.32	$ 0.89	$ 0.80	$ 0.79	$ 1.06	$ 1.17	$ 0.70	$ 1.43	$ 1.25
Diluted earnings per share (usd per share)	$ (0.09)	0.46	0.05	0.27	0.36	0.17	0.40	0.47	0.10	0.36	0.35	0.43	0.32	0.87	0.78	0.78	1.04	1.14	0.68	1.40	1.22
Dividends declared per common share		$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.03	$ 0.03	$ 0.03	$ 0.02	$ 0.02	$ 0.02	$ 0.08	$ 0.06	$ 0.04	$ 0.12	$ 0.10	$ 0.06	$ 0.16	$ 0.14	$ 0.09
Weighted average common shares outstanding:
Basic (in shares)		106,645,601	106,560,000	106,467,599	106,395,429	106,002,337	105,803,802	105,597,594	105,503,021	100,360,687	93,597,448	93,454,236	106,514,396	105,700,682	93,527,977	106,556,662	105,801,817	95,877,178	106,588,402	105,951,752	98,241,904
Diluted (in shares)		108,520,964	109,447,812	109,166,681	108,973,892	108,423,998	108,197,897	108,266,508	108,161,786	102,940,728	96,181,037	96,087,952	109,364,273	107,987,406	96,005,397	108,690,139	108,053,177	98,314,808	108,752,262	108,278,318	100,723,936
As reported (a)
Revenues:
Net earned premium		$ 864,301	$ 981,751	$ 920,171	$ 856,071	$ 769,850	$ 712,940	$ 654,920	$ 678,568	$ 503,261	$ 468,816	$ 479,165	$ 1,901,922	$ 1,367,860	$ 947,981	$ 2,766,223	$ 2,137,710	$ 1,451,242		$ 2,993,781	$ 2,129,810
Ceding commission income		50,102	21,508	19,994	21,194	14,597	11,704		16,590	12,150	9,970	5,080	41,502	9,809	15,050	91,604	24,406	27,200		45,600	43,790
Service and fee income		122,526	125,176	125,942	98,194	95,662	90,017	96,944	100,213	60,907	57,558	54,870	251,118	186,961	112,428	373,644	282,623	173,335		380,817	273,548
Net investment income		27,147	29,446	26,390	22,712	27,676	27,528	21,670	22,385	18,472	18,335	16,148	55,836	49,198	34,483	82,983	76,874	52,955		99,586	75,340
Net gain (loss) on investments:
Other-than-temporary impairment loss		0				(22,102)			(6,755)							(25)	(22,102)			(22,102)	(15,247)
Other net realized gain on investments		47,605			8,700	11,093			(995)							45,943	19,406			28,106	4,152
Net loss on investments		47,605	(2,175)	488	8,700	(11,009)	3,995	4,318	(7,750)	(4,751)	(1,026)	2,432	(1,687)	8,313	1,406	45,918	(2,696)	(3,345)		6,004	(11,095)
Other income (expense)		(3,901)	(6,098)	9,801	24,308			(1,895)					3,703			(198)				24,308
Total revenues		1,107,780	1,149,608	1,102,786	1,031,179	896,776	846,184	775,957	810,006	590,039	553,653	557,695	2,252,394	1,622,141	1,111,348	3,360,174	2,518,917	1,701,387		3,550,096	2,511,393
Expenses:
Loss and loss adjustment expense		651,218	710,407	616,325	567,284	509,853	472,358	409,050	485,867	302,259	286,829	306,686	1,326,732	881,408	593,515	1,977,950	1,391,261	895,774		1,958,545	1,381,641
Acquisition costs and other underwriting expenses		163,585	188,795	175,301	134,645	140,740	108,874	112,899	110,799	108,744	96,502	89,885	364,096	221,773	186,387	527,681	362,513	295,131		497,158	405,930
General and administrative expenses		214,127	211,494	255,185	277,630	198,737	191,120	176,627	186,921	118,581	119,158	105,687	466,679	367,747	224,845	680,806	566,484	343,426		844,114	530,347
Interest expense		11,495	11,550	11,545	11,645	10,455	8,939	9,141	1,776	9,428	8,601	9,080	23,095	18,080	17,681	34,590	28,535	27,109		40,180	28,885
Total expenses		1,040,425	1,122,246	1,058,356	991,204	859,785	781,291	707,717	785,363	539,012	511,090	511,338	2,180,602	1,489,008	1,022,428	3,221,027	2,348,793	1,561,440		3,339,997	2,346,803
Income before provision for income taxes and earnings of equity method investments		67,355	27,362	44,430	39,975	36,991	64,893	68,240	24,643	51,027	42,563	46,357	71,792	133,133	88,920	139,147	170,124	139,947		210,099	164,590
Provision for income taxes		7,698	5,812	13,518	1,177	8,805	14,551	18,083	(5,936)	8,614	7,891	8,387	19,330	32,634	16,278	27,028	41,439	24,892		42,616	18,956
Income before earnings (losses) of equity method investments		59,657	21,550	30,912	38,798	28,186	50,342	50,157	30,579	42,413	34,672	37,970	52,462	100,499	72,642	112,119	128,685	115,055		167,483	145,634
Earnings (losses) of equity method investments (related parties)		(4,297)	(18,915)	4,954	8,410	2,953	7,356	6,682	1,743	2,288	1,654	4,958	(13,961)	14,038	6,612	(18,258)	16,991	8,900		25,401	10,643
Net income		55,360	2,635	35,866	47,208	31,139	57,698	56,839	32,322	44,701	36,326	42,928	38,501	114,537	79,254	93,861	145,676	123,955		192,884	156,277
Net loss attributable to non-controlling interest		(1,311)	159	6,125	(8,419)	(3,009)	(9,228)	(12)	(14,478)	(1,588)	2,201	(160)	6,284	(9,240)	2,041	4,973	(12,249)	453		(20,668)	(14,025)
Net income attributable to NGHC		54,049	2,794	41,991	38,789	28,130	48,470	56,827	17,844	43,113	38,527	42,768	44,785	105,297	81,295	98,834	133,427	124,408		172,216	142,252
Dividends on preferred stock		(7,875)	(7,875)	(7,875)	(7,875)	(8,208)	(4,125)	(4,125)	(4,125)	(4,125)	(4,744)	(1,031)	(15,750)	(8,250)	(5,775)	(23,625)	(16,458)	(9,900)		(24,333)	(14,025)
Net income (loss) attributable to NGHC common stockholders		$ 46,174	$ (5,081)	$ 34,116	$ 30,914	$ 19,922	$ 44,345	$ 52,702	$ 13,719	$ 38,988	$ 33,783	$ 41,737	$ 29,035	$ 97,047	$ 75,520	$ 75,209	$ 116,969	$ 114,508		$ 147,883	$ 128,227
Earnings per common share:
Basic earnings per share (usd per share)		$ 0.43	$ (0.05)	$ 0.32	$ 0.29	$ 0.19	$ 0.42	$ 0.50	$ 0.13	$ 0.39	$ 0.36	$ 0.45	$ 0.27	$ 0.92	$ 0.81	$ 0.71	$ 1.11	$ 1.19		$ 1.40	$ 1.31
Diluted earnings per share (usd per share)		0.43	(0.05)	0.31	0.28	0.18	0.41	0.49	0.13	0.38	0.35	0.43	0.27	0.90	0.79	0.69	1.08	1.16		1.37	1.27
Dividends declared per common share		$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.04	$ 0.03	$ 0.03	$ 0.03	$ 0.02	$ 0.02	$ 0.02	$ 0.08	$ 0.06	$ 0.04	$ 0.12	$ 0.10	$ 0.06		$ 0.14	$ 0.09
Weighted average common shares outstanding:
Basic (in shares)		106,645,601	106,560,000	106,467,599	106,395,429	106,002,337	105,803,802	105,597,594	105,503,021	100,360,687	93,597,448	93,454,236	106,514,396	105,700,682	93,527,977	106,556,662	105,801,817	95,877,178		105,951,752	98,241,904
Diluted (in shares)		108,520,964	109,447,812	109,166,681	108,973,892	108,423,998	108,197,897	108,266,508	108,161,786	102,940,728	96,181,037	96,087,952	109,364,273	107,987,406	96,005,397	108,690,139	108,053,177	98,314,808		108,278,318	100,723,936
Adjustments
Revenues:
Net earned premium				$ (1,686)	$ 1,612	$ (74)	$ (74)	$ (74)	$ 74	$ 74	$ 74	$ 74	$ (1,686)	$ (148)	$ 148	$ (1,686)	$ (222)	$ 222		$ 1,390	$ 296
Net gain (loss) on investments:
Other net realized gain on investments					1,900											(1,900)				1,900
Net loss on investments				(1,900)	1,900								(1,900)			(1,900)				1,900
Total revenues				(3,586)	3,512	(74)	(74)	(74)	74	74	74	74	(3,586)	(148)	148	(3,586)	(222)	222		3,290	296
Expenses:
Loss and loss adjustment expense		$ (12,073)	$ 787	2,492	45,391	32,280	30,061	26,003	28,566	29,302	21,140	24,671	3,279	56,064	45,811	(8,794)	88,344	75,113		133,735	103,679
Acquisition costs and other underwriting expenses				(581)	398	(183)	(183)	(183)	183	183	183	183	(581)	(366)	366	(581)	(549)	549		(151)	732
General and administrative expenses					(46,859)	(32,201)	(29,982)	(25,924)	(28,489)	(29,225)	(21,063)	(24,594)		(55,906)	(45,657)		(88,107)	(74,882)		(134,966)	(103,371)
Total expenses		(12,073)	787	1,911	(1,070)	(104)	(104)	(104)	260	260	260	260	2,698	(208)	520	(9,375)	(312)	780		(1,382)	1,040
Income before provision for income taxes and earnings of equity method investments		12,073	(787)	(5,497)	4,582	30	30	30	(186)	(186)	(186)	(186)	(6,284)	60	(372)	5,789	90	(558)		4,672	(744)
Provision for income taxes		10,777	5,675	(2,729)	(6,058)	(830)	(865)	(865)	(1,290)	(975)	(275)	(240)	2,946	(1,730)	(515)	13,723	(2,560)	(1,490)		(8,618)	(2,780)
Income before earnings (losses) of equity method investments		1,296	(6,462)	(2,768)	10,640	860	895	895	1,104	789	89	54	(9,230)	1,790	143	(7,934)	2,650	932		13,290	2,036
Earnings (losses) of equity method investments (related parties)		2,300	17,000	(2,300)	(2,400)	(2,400)	(2,500)	(2,500)	(3,500)	(2,600)	(600)	(500)	14,700	(5,000)	(1,100)	17,000	(7,400)	(3,700)		(9,800)	(7,200)
Net income		3,596	10,538	(5,068)	8,240	(1,540)	(1,605)	(1,605)	(2,396)	(1,811)	(511)	(446)	5,470	(3,210)	(957)	9,066	(4,750)	(2,768)		3,490	(5,164)
Net income attributable to NGHC		3,596	10,538	(5,068)	8,240	(1,540)	(1,605)	(1,605)	(2,396)	(1,811)	(511)	(446)	5,470	(3,210)	(957)	9,066	(4,750)	(2,768)		3,490	(5,164)
Net income (loss) attributable to NGHC common stockholders		$ 3,596	$ 10,538	$ (5,068)	$ 8,240	$ (1,540)	$ (1,605)	$ (1,605)	$ (2,396)	$ (1,811)	$ (511)	$ (446)	$ 5,470	$ (3,210)	$ (957)	$ 9,066	$ (4,750)	$ (2,768)		$ 3,490	$ (5,164)

Investments - Available-for-sal

Investments - Available-for-sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Cost or Amortized Cost
Fixed maturities	$ 3,139,791				$ 3,040,062
Equity securities	29,073				6,956
Total	3,168,864				3,047,018
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	30,478				58,366
Equity securities, Accumulated gross unrealized gains	196				5,167
Total	30,674				63,533
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(30,380)				(36,629)
Total	(30,621)				(36,972)
Equity securities, gross unrealized losses	(241)				(343)
Fair Value
Fixed maturities, available-for-sale, at fair value	3,139,889				3,061,799
Equity securities, available-for-sale, at fair value	29,028				11,780
Fair Value	3,168,917				3,073,579
U.S. Treasury
Cost or Amortized Cost
Fixed maturities	36,236				45,405
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	987				937
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(230)				(494)
Fair Value
Fixed maturities, available-for-sale, at fair value	36,993				45,848
Federal agencies
Cost or Amortized Cost
Fixed maturities	20,711				739
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	5				0
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(27)				(26)
Fair Value
Fixed maturities, available-for-sale, at fair value	20,689				713
States and political subdivision bonds
Cost or Amortized Cost
Fixed maturities	418,557				460,089
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	4,431				3,625
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(3,907)				(11,403)
Fair Value
Fixed maturities, available-for-sale, at fair value	419,081				452,311
Foreign government
Cost or Amortized Cost
Fixed maturities	55,575				60,025
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	2,736				0
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(57)				(3,226)
Fair Value
Fixed maturities, available-for-sale, at fair value	58,254				56,799
Corporate bonds
Cost or Amortized Cost
Fixed maturities	1,053,777				1,580,918
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	14,809				43,322
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(7,697)				(13,338)
Fair Value
Fixed maturities, available-for-sale, at fair value	1,060,889				1,610,902
Residential mortgage-backed securities
Cost or Amortized Cost
Fixed maturities	1,020,481				450,997
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	211				4,305
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(15,953)				(5,982)
Fair Value
Fixed maturities, available-for-sale, at fair value	1,004,739				449,320
Commercial mortgage-backed securities
Cost or Amortized Cost
Fixed maturities	143,519				107,546
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	2,340				1,521
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(1,816)				(1,724)
Fair Value
Fixed maturities, available-for-sale, at fair value	144,043				107,343
Asset-backed Securities
Cost or Amortized Cost
Fixed maturities	421
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	0
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(7)
Fair Value
Fixed maturities, available-for-sale, at fair value	414
Structured securities
Cost or Amortized Cost
Fixed maturities	390,514				334,343
Gross Unrealized Gains
Fixed maturities, Gross unrealized gains	4,959				4,656
Gross Unrealized Losses
Fixed maturities, Gross unrealized losses	(686)				(436)
Fair Value
Fixed maturities, available-for-sale, at fair value	394,787				338,563
Common stock
Cost or Amortized Cost
Equity securities	26,954				5,376
Gross Unrealized Gains
Equity securities, Accumulated gross unrealized gains	63				5,150
Gross Unrealized Losses
Equity securities, gross unrealized losses	(211)				(308)
Fair Value
Equity securities, available-for-sale, at fair value	26,806				10,218
Preferred stock
Cost or Amortized Cost
Equity securities	2,119				1,580
Gross Unrealized Gains
Equity securities, Accumulated gross unrealized gains	133				17
Gross Unrealized Losses
Equity securities, gross unrealized losses	(30)				(35)
Fair Value
Equity securities, available-for-sale, at fair value	2,222				1,562
Reciprocal Exchanges
Cost or Amortized Cost
Fixed maturities	304,498				301,017
Total	304,498				301,017
Gross Unrealized Gains
Total	3,361				7,253
Gross Unrealized Losses
Total	(2,925)				(1,925)
Fair Value
Fixed maturities, available-for-sale, at fair value	304,934	$ 319,743	$ 306,614	$ 311,818	306,345	$ 295,020	$ 290,569	$ 255,013
Equity securities, available-for-sale, at fair value	0				0			588
Fair Value	304,934				306,345
Reciprocal Exchanges | U.S. Treasury
Cost or Amortized Cost
Total	5,992				5,934
Fair Value
Fair Value	5,967				5,930
NGHC
Cost or Amortized Cost
Fixed maturities	2,835,293				2,739,045
Equity securities	29,073				6,956
Total	2,864,366				2,746,001
Gross Unrealized Gains
Total	27,313				56,280
Gross Unrealized Losses
Total	(27,696)				(35,047)
Fair Value
Fixed maturities, available-for-sale, at fair value	2,834,955	2,928,119	2,924,583	2,804,092	2,755,454	2,676,115	2,385,461	2,016,391
Equity securities, available-for-sale, at fair value	29,028	$ 30,318	$ 7,638	$ 9,963	11,780	$ 83,596	$ 110,500	$ 38,038
Fair Value	2,863,983				2,767,234
NGHC | U.S. Treasury
Cost or Amortized Cost
Total	30,244				39,471
Fair Value
Fair Value	$ 31,026				$ 39,918

Investments - Debt Securities M

Investments - Debt Securities Maturities (Details) $ in Thousands	Dec. 31, 2017USD ($)
Cost or Amortized Cost
Due in one year or less	$ 21,293
Due after one year through five years	678,477
Due after five years through ten years	901,117
Due after ten years	374,483
Mortgage-backed securities	1,164,421
Fixed maturities, including securities pledged	3,139,791
Fair Value
Due in one year or less	21,245
Due after one year through five years	679,966
Due after five years through ten years	908,680
Due after ten years	380,802
Mortgage-backed securities	1,149,196
Fixed maturities, including securities pledged	3,139,889
Reciprocal Exchanges
Cost or Amortized Cost
Due in one year or less	4,470
Due after one year through five years	146,398
Due after five years through ten years	76,077
Due after ten years	21,761
Mortgage-backed securities	55,792
Fixed maturities, including securities pledged	304,498
Fair Value
Due in one year or less	4,449
Due after one year through five years	145,394
Due after five years through ten years	77,408
Due after ten years	22,954
Mortgage-backed securities	54,729
Fixed maturities, including securities pledged	304,934
NGHC
Cost or Amortized Cost
Due in one year or less	16,823
Due after one year through five years	532,079
Due after five years through ten years	825,040
Due after ten years	352,722
Mortgage-backed securities	1,108,629
Fixed maturities, including securities pledged	2,835,293
Fair Value
Due in one year or less	16,796
Due after one year through five years	534,572
Due after five years through ten years	831,272
Due after ten years	357,848
Mortgage-backed securities	1,094,467
Fixed maturities, including securities pledged	$ 2,834,955

Investments - Gross Unrealized

Investments - Gross Unrealized Losses (Details) $ in Thousands	Dec. 31, 2017USD ($)security	Dec. 31, 2016USD ($)security
Schedule of Available-for-sale Securities
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions | security	1,036	1,045
Fair Value
Less Than 12 Months	$ 1,615,897	$ 1,272,646
12 Months or More	331,600	61,007
Total, Fair Market Value	1,947,497	1,333,653
Unrealized Losses
Less Than 12 Months	(21,602)	(34,840)
12 Months or More	$ (9,019)	$ (2,132)
No. of Positions Held
Less Than 12 Months | security	742	1,001
12 Months or More | security	294	44
Total, Unrealized Losses	$ (30,621)	$ (36,972)
Available For Sale Securities Unrealized Losses Having Loss Of Twenty Five Percent Or More	$ 0
Twenty Five Percent Of Amortized Cost or Cost	25.00%	25.00%
Reciprocal Exchanges
Fair Value
Less Than 12 Months	$ 181,317	$ 81,858
12 Months or More	30,607	9,194
Total, Fair Market Value	211,924	91,052
Unrealized Losses
Less Than 12 Months	(2,137)	(1,458)
12 Months or More	$ (788)	$ (467)
No. of Positions Held
Less Than 12 Months | security	105	38
12 Months or More | security	18	16
Total, Unrealized Losses	$ (2,925)	$ (1,925)
NGHC
Fair Value
Less Than 12 Months	1,434,580	1,190,788
12 Months or More	300,993	51,813
Total, Fair Market Value	1,735,573	1,242,601
Unrealized Losses
Less Than 12 Months	(19,465)	(33,382)
12 Months or More	$ (8,231)	$ (1,665)
No. of Positions Held
Less Than 12 Months | security	637	963
12 Months or More | security	276	28
Total, Unrealized Losses	$ (27,696)	$ (35,047)
U.S. Treasury
Fair Value
Less Than 12 Months	21,567	37,436
12 Months or More	10,555	0
Total, Fair Market Value	32,122	37,436
Unrealized Losses
Less Than 12 Months	(131)	(494)
12 Months or More	$ (99)	$ 0
No. of Positions Held
Less Than 12 Months | security	62	24
12 Months or More | security	20	0
Total, Unrealized Losses	$ (230)	$ (494)
Federal agencies
Fair Value
Less Than 12 Months	10,069	419
12 Months or More	615	0
Total, Fair Market Value	10,684	419
Unrealized Losses
Less Than 12 Months	(11)	(26)
12 Months or More	$ (16)	$ 0
No. of Positions Held
Less Than 12 Months | security	6	3
12 Months or More | security	4	0
Total, Unrealized Losses	$ (27)	$ (26)
States and political subdivision bonds
Fair Value
Less Than 12 Months	145,396	318,946
12 Months or More	86,894	2,956
Total, Fair Market Value	232,290	321,902
Unrealized Losses
Less Than 12 Months	(1,851)	(11,236)
12 Months or More	$ (2,056)	$ (167)
No. of Positions Held
Less Than 12 Months | security	215	387
12 Months or More | security	125	6
Total, Unrealized Losses	$ (3,907)	$ (11,403)
Foreign government
Fair Value
Less Than 12 Months	0	48,156
12 Months or More	2,443	0
Total, Fair Market Value	2,443	48,156
Unrealized Losses
Less Than 12 Months	0	(3,226)
12 Months or More	$ (57)	$ 0
No. of Positions Held
Less Than 12 Months | security	0	6
12 Months or More | security	2	0
Total, Unrealized Losses	$ (57)	$ (3,226)
Corporate bonds
Fair Value
Less Than 12 Months	402,236	495,443
12 Months or More	110,207	33,112
Total, Fair Market Value	512,443	528,555
Unrealized Losses
Less Than 12 Months	(4,564)	(12,376)
12 Months or More	$ (3,133)	$ (962)
No. of Positions Held
Less Than 12 Months | security	341	292
12 Months or More | security	93	21
Total, Unrealized Losses	$ (7,697)	$ (13,338)
Residential mortgage-backed securities
Fair Value
Less Than 12 Months	886,032	262,269
12 Months or More	89,412	2,141
Total, Fair Market Value	975,444	264,410
Unrealized Losses
Less Than 12 Months	(13,476)	(5,894)
12 Months or More	$ (2,477)	$ (88)
No. of Positions Held
Less Than 12 Months | security	72	212
12 Months or More | security	9	4
Total, Unrealized Losses	$ (15,953)	$ (5,982)
Commercial mortgage-backed securities
Fair Value
Less Than 12 Months	50,537	51,120
12 Months or More	27,072	4,890
Total, Fair Market Value	77,609	56,010
Unrealized Losses
Less Than 12 Months	(727)	(1,002)
12 Months or More	$ (1,089)	$ (722)
No. of Positions Held
Less Than 12 Months | security	14	27
12 Months or More | security	27	3
Total, Unrealized Losses	$ (1,816)	$ (1,724)
Asset-backed Securities
Fair Value
Less Than 12 Months	0
12 Months or More	414
Total, Fair Market Value	414
Unrealized Losses
Less Than 12 Months	0
12 Months or More	$ (7)
No. of Positions Held
Less Than 12 Months | security	0
12 Months or More | security	2
Total, Unrealized Losses	$ (7)
Structured securities
Fair Value
Less Than 12 Months	73,561	54,361
12 Months or More	3,727	17,908
Total, Fair Market Value	77,288	72,269
Unrealized Losses
Less Than 12 Months	(631)	(243)
12 Months or More	$ (55)	$ (193)
No. of Positions Held
Less Than 12 Months | security	18	43
12 Months or More | security	4	10
Total, Unrealized Losses	$ (686)	$ (436)
Debt securities
Fair Value
Less Than 12 Months	1,589,398	1,268,150
12 Months or More	331,339	61,007
Total, Fair Market Value	1,920,737	1,329,157
Unrealized Losses
Less Than 12 Months	(21,391)	(34,497)
12 Months or More	$ (8,989)	$ (2,132)
No. of Positions Held
Less Than 12 Months | security	728	994
12 Months or More | security	286	44
Total, Unrealized Losses	$ (30,380)	$ (36,629)
Common Stock
Fair Value
Less Than 12 Months	26,499	3,198
12 Months or More	0	0
Total, Fair Market Value	26,499	3,198
Unrealized Losses
Less Than 12 Months	(211)	(308)
12 Months or More	$ 0	$ 0
No. of Positions Held
Less Than 12 Months | security	14	5
12 Months or More | security	0	0
Total, Unrealized Losses	$ (211)	$ (308)
Preferred stock
Fair Value
Less Than 12 Months	0	1,298
12 Months or More	261	0
Total, Fair Market Value	261	1,298
Unrealized Losses
Less Than 12 Months	0	(35)
12 Months or More	$ (30)	$ 0
No. of Positions Held
Less Than 12 Months | security	0	2
12 Months or More | security	8	0
Total, Unrealized Losses	$ (30)	$ (35)
Equity securities
Fair Value
Less Than 12 Months	26,499	4,496
12 Months or More	261	0
Total, Fair Market Value	26,760	4,496
Unrealized Losses
Less Than 12 Months	(211)	(343)
12 Months or More	$ (30)	$ 0
No. of Positions Held
Less Than 12 Months | security	14	7
12 Months or More | security	8	0
Total, Unrealized Losses	$ (241)	$ (343)

Investments Investments - Other

Investments Investments - Other than Temporary Losses (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other than Temporary Impairment, Credit Losses Recognized in Earnings
Other than Temporary Impairment Losses, Investments	$ 0	$ 22,102	$ 6,755	$ 25	$ 22,102	$ 25	$ 22,102	$ 15,247
Available For Sale Securities Other Than Temporary Impairments In Accumulated Other Comprehensive Income Loss			$ 0			0	0	0
Corporate bonds
Other than Temporary Impairment, Credit Losses Recognized in Earnings
Other than Temporary Impairment Losses, Investments						0	7,238	12,027
Common Stock
Other than Temporary Impairment, Credit Losses Recognized in Earnings
Other than Temporary Impairment Losses, Investments						25	14,864	3,220
Reciprocal Exchanges
Other than Temporary Impairment, Credit Losses Recognized in Earnings
Other than Temporary Impairment Losses, Investments						0	0	0
NGHC
Other than Temporary Impairment, Credit Losses Recognized in Earnings
Other than Temporary Impairment Losses, Investments						$ 25	$ 22,102	$ 15,247

Investments Investments - Tradi

Investments Investments - Trading Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016
Schedule of Trading Securities and Other Trading Assets
Total trading securities	$ 21,322	$ 86,608
Percentage of Trading Securities	100.00%	100.00%
Net gains (losses) recognized during the year on trading securities	$ (20,096)	$ 16,096
Less: Net gains (losses) recognized during the year on trading securities sold during the year	(11,851)	4,221
Net gains (losses) recognized during the reporting period on trading securities still held at the reporting date	(8,245)	11,875
Corporate bonds
Schedule of Trading Securities and Other Trading Assets
Fixed maturities, trading, at fair value	$ 9	$ 38,677
Percentage of Trading Securities, Debt Securities	0.00%	44.70%
Common Stock
Schedule of Trading Securities and Other Trading Assets
Equity securities, trading, at fair value	$ 21,313	$ 47,931
Percentage of Trading Securities, Equity Securities	100.00%	55.30%
Reciprocal Exchanges
Schedule of Trading Securities and Other Trading Assets
Total trading securities	$ 0	$ 0
Percentage of Trading Securities	0.00%	0.00%
NGHC
Schedule of Trading Securities and Other Trading Assets
Fixed maturities, trading, at fair value	$ 9	$ 38,677	$ 33,174	$ 23,093	$ 54,114	$ 35,429
Equity securities, trading, at fair value	21,313	47,931	$ 39,001	$ 37,967	$ 57,067	$ 22,286
Total trading securities	$ 21,322	$ 86,608
Percentage of Trading Securities	100.00%	100.00%

Investments - Investment Income

Investments - Investment Income (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Investment Income
Investment Income																		$ 107,853	$ 99,074	$ 70,130
Repurchase Agreements interest income (expense)																		0	(485)	(213)
Other Income																		11,084	12,895	8,952
Investment expenses																		(8,192)	(11,898)	(3,529)
Net investment income	$ 27,147	$ 29,446	$ 26,390	$ 22,712	$ 27,676	$ 27,528	$ 21,670	$ 22,385	$ 18,472	$ 18,335	$ 16,148	$ 55,836	$ 49,198	$ 34,483	$ 82,983	$ 76,874	$ 52,955	110,745	99,586	75,340
Reciprocal Exchanges
Net Investment Income
Net investment income																		9,325	8,716	8,911
NGHC
Net Investment Income
Net investment income																		101,420	90,870	66,429
Cash and short-term investments
Net Investment Income
Investment Income																		1,506	418	543
Fixed maturities
Net Investment Income
Investment Income																		106,002	96,755	69,310
Equity securities
Net Investment Income
Investment Income																		$ 345	$ 1,901	$ 277

Investments - Net Realized and

Investments - Net Realized and Unrealized Gains (Losses) (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Gain (Loss) on Investments
Net gains (losses) recognized during the reporting period on trading securities still held at the reporting date																		$ (8,245)	$ 11,875
Other-than-temporary impairment loss	$ 0				$ (22,102)			$ (6,755)							$ (25)	$ (22,102)		(25)	(22,102)	$ (15,247)
Other, Gross Realized Gains																		3,814	2,150	0
Other, Gross Realized Losses																		(228)	0	(788)
Other, net gains (losses) on investments																		3,586	2,150	(788)
Net gain (loss) on investments	$ 47,605	$ (2,175)	$ (1,412)	$ 10,600	$ (11,009)	$ 3,995	$ 4,318	$ (7,750)	$ (4,751)	$ (1,026)	$ 2,432	$ (3,587)	$ 8,313	$ 1,406	$ 44,018	$ (2,696)	$ (3,345)	46,763	7,904	(11,095)
Reciprocal Exchanges
Gain (Loss) on Investments
Other-than-temporary impairment loss																		0	0	0
NGHC
Gain (Loss) on Investments
Other-than-temporary impairment loss																		(25)	(22,102)	(15,247)
Fixed maturities
Gain (Loss) on Investments
Available-for-sale Securities, Gross Realized Gains																		58,405	34,577	8,245
Available-for-sale Securities, Gross Realized Losses																		(3,754)	(10,090)	(1,702)
Available-for-sale Securities, Gross Realized Gains (Loss)																		54,651	24,487	6,543
Trading Securities, Gross Gain																		4,398	12,571	0
Trading Securities, Gross Losses																		(6,285)	(713)	0
Net gains (losses) recognized during the reporting period on trading securities still held at the reporting date																		(1,887)	11,858	0
Equity securities
Gain (Loss) on Investments
Available-for-sale Securities, Gross Realized Gains																		8,898	6,410	5
Available-for-sale Securities, Gross Realized Losses																		(251)	(19,137)	(1,608)
Available-for-sale Securities, Gross Realized Gains (Loss)																		8,647	(12,727)	(1,603)
Trading Securities, Gross Gain																		3,100	11,587	0
Trading Securities, Gross Losses																		(21,309)	(7,349)	0
Net gains (losses) recognized during the reporting period on trading securities still held at the reporting date																		(18,209)	4,238	0
Fixed maturities and equity securities
Gain (Loss) on Investments
Gross Gains on Investments																		78,615	67,295	8,250
Gross Losses on Investments																		(31,852)	(59,391)	(19,345)
Net gain (loss) on investments																		46,763	7,904	(11,095)
Fixed maturities and equity securities | Reciprocal Exchanges
Gain (Loss) on Investments
Gross Gains on Investments																		6,781	530	1,245
Gross Losses on Investments																		(658)	(15)	(899)
Net gain (loss) on investments																		6,123	515	346
Fixed maturities and equity securities | NGHC
Gain (Loss) on Investments
Gross Gains on Investments																		71,834	66,765	7,005
Gross Losses on Investments																		(31,194)	(59,376)	(18,446)
Net gain (loss) on investments																		$ 40,640	$ 7,389	$ (11,441)

Investments - Credit Quality of

Investments - Credit Quality of Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 3,168,864	$ 3,047,018
Fair Value	3,168,917	3,073,579
Reciprocal Exchanges
Schedule of Available-for-sale Securities
Cost or Amortized Cost	304,498	301,017
Fair Value	304,934	306,345
Reciprocal Exchanges | Fixed Maturity And Preferred Securities
Schedule of Available-for-sale Securities
Cost or Amortized Cost	304,498	301,017
Fair Value	$ 304,934	$ 306,345
Percentage of Fixed Maturities and Preferred Securities	100.00%	100.00%
Reciprocal Exchanges | U.S. Treasury
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 5,992	$ 5,934
Fair Value	$ 5,967	$ 5,930
Percentage of Fixed Maturities and Preferred Securities	2.00%	1.90%
Reciprocal Exchanges | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, AAA Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 29,540	$ 7,526
Fair Value	$ 28,961	$ 7,436
Percentage of Fixed Maturities and Preferred Securities	9.50%	2.40%
Reciprocal Exchanges | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, AA, AA Minus, and AA Plus Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 133,250	$ 33,096
Fair Value	$ 133,316	$ 33,728
Percentage of Fixed Maturities and Preferred Securities	43.70%	11.00%
Reciprocal Exchanges | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, A, A Plus, and A Minus Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 135,682	$ 87,734
Fair Value	$ 136,657	$ 88,761
Percentage of Fixed Maturities and Preferred Securities	44.80%	29.00%
Reciprocal Exchanges | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, BBB, BBB Plus, BBB Minus Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 0	$ 148,968
Fair Value	$ 0	$ 151,644
Percentage of Fixed Maturities and Preferred Securities	0.00%	49.50%
Reciprocal Exchanges | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, BB Plus And Lower Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 34	$ 17,759
Fair Value	$ 33	$ 18,846
Percentage of Fixed Maturities and Preferred Securities	0.00%	6.20%
NGHC
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 2,864,366	$ 2,746,001
Fair Value	2,863,983	2,767,234
NGHC | Fixed Maturity And Preferred Securities
Schedule of Available-for-sale Securities
Cost or Amortized Cost	2,837,846	2,773,323
Fair Value	$ 2,837,186	$ 2,795,693
Percentage of Fixed Maturities and Preferred Securities	100.00%	100.00%
NGHC | U.S. Treasury
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 30,244	$ 39,471
Fair Value	$ 31,026	$ 39,918
Percentage of Fixed Maturities and Preferred Securities	1.10%	1.40%
NGHC | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, AAA Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 255,132	$ 251,549
Fair Value	$ 259,506	$ 246,040
Percentage of Fixed Maturities and Preferred Securities	9.10%	8.80%
NGHC | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, AA, AA Minus, and AA Plus Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 1,399,287	$ 820,762
Fair Value	$ 1,382,191	$ 815,294
Percentage of Fixed Maturities and Preferred Securities	48.70%	29.20%
NGHC | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, A, A Plus, and A Minus Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 531,185	$ 740,280
Fair Value	$ 534,298	$ 747,765
Percentage of Fixed Maturities and Preferred Securities	18.80%	26.70%
NGHC | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, BBB, BBB Plus, BBB Minus Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 574,456	$ 693,039
Fair Value	$ 581,406	$ 705,319
Percentage of Fixed Maturities and Preferred Securities	20.50%	25.20%
NGHC | Fixed-Maturities and Preferred Securities, Excluding U.S. Treasury Securities | Standard & Poor's, BB Plus And Lower Rating
Schedule of Available-for-sale Securities
Cost or Amortized Cost	$ 47,542	$ 228,222
Fair Value	$ 48,759	$ 241,357
Percentage of Fixed Maturities and Preferred Securities	1.80%	8.70%

Investments - Investment Qualit

Investments - Investment Quality Summary (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities
Fair Value	$ 3,168,917	$ 3,073,579
Corporate Debt Securities
Schedule of Available-for-sale Securities
Fair Value	$ 1,060,898	$ 1,649,579
Percentage Of Corporate Bonds Portfolio	100.00%	100.00%
Corporate Debt Securities | Standard & Poor's, AAA Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	3.60%	0.90%
Corporate Debt Securities | Standard & Poor's, AA, AA Minus, and AA Plus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	10.80%	5.30%
Corporate Debt Securities | Standard & Poor's, A, A Plus, and A Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	49.90%	40.70%
Corporate Debt Securities | Standard & Poor's, BBB, BBB Plus, BBB Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	35.20%	43.00%
Corporate Debt Securities | Standard & Poor's, BB Plus And Lower Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.50%	10.10%
Corporate Debt Securities | Financial Institutions
Schedule of Available-for-sale Securities
Fair Value	$ 575,746	$ 631,595
Percentage Of Corporate Bonds Portfolio	54.30%	38.30%
Corporate Debt Securities | Financial Institutions | Standard & Poor's, AAA Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	2.90%	0.10%
Corporate Debt Securities | Financial Institutions | Standard & Poor's, AA, AA Minus, and AA Plus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	7.80%	1.70%
Corporate Debt Securities | Financial Institutions | Standard & Poor's, A, A Plus, and A Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	31.70%	21.70%
Corporate Debt Securities | Financial Institutions | Standard & Poor's, BBB, BBB Plus, BBB Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	11.90%	11.80%
Corporate Debt Securities | Financial Institutions | Standard & Poor's, BB Plus And Lower Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.00%	3.00%
Corporate Debt Securities | Industrials
Schedule of Available-for-sale Securities
Fair Value	$ 454,764	$ 906,950
Percentage Of Corporate Bonds Portfolio	42.90%	55.00%
Corporate Debt Securities | Industrials | Standard & Poor's, AAA Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.70%	0.00%
Corporate Debt Securities | Industrials | Standard & Poor's, AA, AA Minus, and AA Plus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	3.00%	3.40%
Corporate Debt Securities | Industrials | Standard & Poor's, A, A Plus, and A Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	16.90%	17.70%
Corporate Debt Securities | Industrials | Standard & Poor's, BBB, BBB Plus, BBB Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	21.80%	27.60%
Corporate Debt Securities | Industrials | Standard & Poor's, BB Plus And Lower Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.50%	6.30%
Corporate Debt Securities | Utilities And Other
Schedule of Available-for-sale Securities
Fair Value	$ 30,388	$ 111,034
Percentage Of Corporate Bonds Portfolio	2.80%	6.70%
Corporate Debt Securities | Utilities And Other | Standard & Poor's, AAA Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.00%	0.80%
Corporate Debt Securities | Utilities And Other | Standard & Poor's, AA, AA Minus, and AA Plus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.00%	0.20%
Corporate Debt Securities | Utilities And Other | Standard & Poor's, A, A Plus, and A Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	1.30%	1.30%
Corporate Debt Securities | Utilities And Other | Standard & Poor's, BBB, BBB Plus, BBB Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	1.50%	3.60%
Corporate Debt Securities | Utilities And Other | Standard & Poor's, BB Plus And Lower Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.00%	0.80%
Reciprocal Exchanges
Schedule of Available-for-sale Securities
Fair Value	$ 304,934	$ 306,345
Reciprocal Exchanges | Corporate Debt Securities
Schedule of Available-for-sale Securities
Fair Value	$ 221,283	$ 249,340
Percentage Of Corporate Bonds Portfolio	20.90%	15.10%
Reciprocal Exchanges | Corporate Debt Securities | Standard & Poor's, AAA Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.70%	0.00%
Reciprocal Exchanges | Corporate Debt Securities | Standard & Poor's, AA, AA Minus, and AA Plus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	7.40%	0.50%
Reciprocal Exchanges | Corporate Debt Securities | Standard & Poor's, A, A Plus, and A Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	12.80%	5.10%
Reciprocal Exchanges | Corporate Debt Securities | Standard & Poor's, BBB, BBB Plus, BBB Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.00%	8.60%
Reciprocal Exchanges | Corporate Debt Securities | Standard & Poor's, BB Plus And Lower Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.00%	0.90%
NGHC
Schedule of Available-for-sale Securities
Fair Value	$ 2,863,983	$ 2,767,234
NGHC | Corporate Debt Securities
Schedule of Available-for-sale Securities
Fair Value	$ 839,615	$ 1,400,239
Percentage Of Corporate Bonds Portfolio	79.10%	84.90%
NGHC | Corporate Debt Securities | Standard & Poor's, AAA Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	2.90%	0.90%
NGHC | Corporate Debt Securities | Standard & Poor's, AA, AA Minus, and AA Plus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	3.40%	4.80%
NGHC | Corporate Debt Securities | Standard & Poor's, A, A Plus, and A Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	37.10%	35.60%
NGHC | Corporate Debt Securities | Standard & Poor's, BBB, BBB Plus, BBB Minus Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	35.20%	34.40%
NGHC | Corporate Debt Securities | Standard & Poor's, BB Plus And Lower Rating
Schedule of Available-for-sale Securities
Investments, Credit Quality, Percentage Of Portfolio	0.50%	9.20%

Investments - Cash and Cash Equ

Investments - Cash and Cash Equivalents, Restricted Cash and Restricted Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Cash and cash equivalents	$ 292,282	$ 330,728	$ 241,838	$ 209,644	$ 220,299	$ 202,686	$ 260,795	$ 263,102
Restricted cash and cash equivalents	65,202	$ 88,127	$ 39,058	$ 45,351	65,601	$ 13,688	$ 10,899	$ 11,647
Cash, cash equivalents and restricted cash	357,484				285,900				$ 282,277	$ 132,615
State deposits, at fair value	76,996				73,731
Restricted investments to trusts, at fair value	110,314				366,306
Total	$ 187,310				$ 440,037

Investments Investments - Short

Investments Investments - Short-term Investments and Other Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Investment
Other investments	$ 459,549	$ 470,877
Equity Method Investments
Investment
Other investments	256,321	287,747
Short-term Investments
Investment
Short-term investments	38,266	15,674
Long-term Certificates of Deposit (CDs), at cost
Investment
Other investments	20,339	21,178
Investments, at fair value
Investment
Other investments	10,782	9,427
Investments, at cost or amortized cost
Investment
Other investments	7,668	11,851
Related Party
Investment
Other investments	347,548	373,688
Related Party | Equity Method Investments
Investment
Other investments	221,375	248,688
Related Party | Notes Receivable
Investment
Other investments	$ 126,173	$ 125,000

Investments Investments - LSC I

Investments Investments - LSC Investment Activity (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity Method Investment
Equity in earnings of consolidated and unconsolidated subsidiaries	$ (7,537)	$ (1,997)	$ (1,915)	$ 2,654	$ 6,010	$ 553	$ 4,856	$ 4,182	$ (1,757)	$ (312)	$ 1,054	$ 4,458	$ 739	$ 9,038	$ 5,512	$ (1,258)	$ 9,591	$ 5,200	$ (8,795)	$ 15,601	$ 3,443
LSC Entities
Equity Method Investment
Equity investment in unconsolidated subsidiaries, beginning balance
Equity investment in unconsolidated subsidiaries, ending balance	68,085																		68,085
VIE, Not primary beneficiary | LSC Entities
Equity Method Investment
Equity investment in unconsolidated subsidiaries, beginning balance				$ 185,992				$ 153,661				$ 146,089	$ 185,992	$ 153,661	$ 146,089	$ 185,992	$ 153,661	$ 146,089	185,992	153,661	146,089
Contributions																			21,040	11,500	565
Distributions																			(45,127)	0	(1,923)
Equity in earnings of consolidated and unconsolidated subsidiaries																			(1,222)	20,831	8,930
Change in equity method investments																			(25,309)	32,331	7,572
Equity investment in unconsolidated subsidiaries, ending balance	$ 160,683				$ 185,992				$ 153,661										$ 160,683	$ 185,992	$ 153,661

Investments Investments - LSC84

Investments Investments - LSC Investment Narrative (Details) $ in Thousands	Dec. 28, 2017USD ($)	Jan. 31, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)contract	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
LSC Entities
Schedule of Equity Method Investments
Equity investment in unconsolidated subsidiaries				$ 68,085
Life settlement contracts, investment method, number of contracts | contract				6
VIE, Not primary beneficiary | LSC Entities
Schedule of Equity Method Investments
Number of life settlement contracts sold to unaffiliated third party			114
Life settlement contracts sale price to unaffiliated third party			$ 100,000
Distributions				$ (45,127)	$ 0	$ (1,923)
Equity method investment, ownership percentage				50.00%
Equity investment in unconsolidated subsidiaries				$ 160,683	$ 185,992	$ 153,661	$ 146,089
Life settlement contract payable from unaffiliated third party			90,000
Life settlement contracts periodic payment from sale of policies to an unaffiliated third party			$ 5,000
Life settlement contracts, frequency of periodic payment, sale			2
VIE, Not primary beneficiary | LSC Entities investment in LP
Schedule of Equity Method Investments
Number of life settlement contracts sold to unaffiliated third party	136
Life settlement contracts sale price to unaffiliated third party	$ 217,831
Life Settlement Contracts, Contingent Consideration				$ 39,724
Equity method investment, ownership percentage				30.00%
AmTrust Financial Services, Inc. | LSC Entities
Schedule of Equity Method Investments
Equity method investment, ownership percentage				50.00%
Subsequent Event | VIE, Not primary beneficiary | LSC Entities
Schedule of Equity Method Investments
Distributions		$ (105,035)

Investments Investments - Relat

Investments Investments - Related Parties - 800 Superior, LLC (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments
Rent expense																			$ 35,435	$ 24,772	$ 14,310
Earnings (losses) of equity method investments (related parties)	$ (7,537)	$ (1,997)	$ (1,915)	$ 2,654	$ 6,010	$ 553	$ 4,856	$ 4,182	$ (1,757)	$ (312)	$ 1,054	$ 4,458	$ 739	$ 9,038	$ 5,512	$ (1,258)	$ 9,591	$ 5,200	(8,795)	15,601	3,443
800 Superior, LLC | Related Party
Schedule of Equity Method Investments
Rent expense																			$ 2,812	2,733	2,655
Eight Hundred Superior NMTC investment Fund II | Related Party
Schedule of Equity Method Investments
Equity method investment, ownership percentage	24.50%																		24.50%
Eight Hundred Superior NMTC investment Fund II | AmTrust Financial Services, Inc.
Schedule of Equity Method Investments
Equity method investment, ownership percentage	24.50%																		24.50%
800 Superior, LLC | Related Party
Schedule of Equity Method Investments
Equity method investment, ownership percentage	50.00%																		50.00%
Equity Method Investments	$ 1,405				$ 1,479														$ 1,405	1,479
Earnings (losses) of equity method investments (related parties)																			$ (74)	$ (241)	$ (420)
800 Superior, LLC | AmTrust Financial Services, Inc.
Schedule of Equity Method Investments
Equity method investment, ownership percentage	50.00%																		50.00%

Investments Investments - Rel86

Investments Investments - Related Parties - East Ninth & Superior, LLC (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments
Earnings (losses) of equity method investments (related parties)	$ (7,537)	$ (1,997)	$ (1,915)	$ 2,654	$ 6,010	$ 553	$ 4,856	$ 4,182	$ (1,757)	$ (312)	$ 1,054	$ 4,458	$ 739	$ 9,038	$ 5,512	$ (1,258)	$ 9,591	$ 5,200	$ (8,795)	$ 15,601	$ 3,443
East Ninth & Superior, LLC | Related Party
Schedule of Equity Method Investments
Equity method investment, ownership percentage	50.00%																		50.00%
Equity Method Investments	$ 4,251				$ 4,189														$ 4,251	4,189
Earnings (losses) of equity method investments (related parties)																			$ 62	$ 50	$ 60
Eight Hundred Superior NMTC investment Fund II | Related Party
Schedule of Equity Method Investments
Equity method investment, ownership percentage	24.50%																		24.50%
AmTrust Financial Services, Inc. | East Ninth & Superior, LLC
Schedule of Equity Method Investments
Equity method investment, ownership percentage	50.00%																		50.00%
AmTrust Financial Services, Inc. | Eight Hundred Superior NMTC investment Fund II
Schedule of Equity Method Investments
Equity method investment, ownership percentage	24.50%																		24.50%

Investments Investments - Rel87

Investments Investments - Related Parties - North Dearborn Building Company, L.P. (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Feb. 28, 2015	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments
Earnings (losses) of equity method investments (related parties)		$ (7,537)	$ (1,997)	$ (1,915)	$ 2,654	$ 6,010	$ 553	$ 4,856	$ 4,182	$ (1,757)	$ (312)	$ 1,054	$ 4,458	$ 739	$ 9,038	$ 5,512	$ (1,258)	$ 9,591	$ 5,200	$ (8,795)	$ 15,601	$ 3,443
North Dearborn Building Company, L.P. | Related Party
Schedule of Equity Method Investments
Payments to Acquire Limited Partnership Interests	$ 9,714
Equity method investment, ownership percentage		45.00%																		45.00%
Equity Method Investments		$ 7,582				$ 8,394														$ 7,582	8,394
Earnings (losses) of equity method investments (related parties)																				(812)	(1,168)	(1,345)
Contributions																				0	$ 1,800
Distributions																						$ 607
AmTrust Financial Services, Inc. | North Dearborn Building Company, L.P.
Schedule of Equity Method Investments
Counterparty Payments to Acquire Limited Partnership																				$ 9,714
Limited Partnership, Percentage Participation																				45.00%
NA Advisors GP LLC | North Dearborn Building Company, L.P.
Schedule of Equity Method Investments
Counterparty Payments to Acquire Limited Partnership	$ 2,200
Limited Partnership, Percentage Participation	10.00%
Limited Partnership, Percentage of Profit Interest	10.00%

Investments Investments - Rel88

Investments Investments - Related Parties - 4455 LBJ Freeway, LLC (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments
Rent expense																			$ 35,435	$ 24,772	$ 14,310
Earnings (losses) of equity method investments (related parties)	$ (7,537)	$ (1,997)	$ (1,915)	$ 2,654	$ 6,010	$ 553	$ 4,856	$ 4,182	$ (1,757)	$ (312)	$ 1,054	$ 4,458	$ 739	$ 9,038	$ 5,512	$ (1,258)	$ 9,591	$ 5,200	$ (8,795)	15,601	3,443
4455 LBJ Freeway, LLC | AmTrust Financial Services, Inc.
Schedule of Equity Method Investments
Limited Partnership, Percentage Participation																			50.00%
4455 LBJ Freeway, LLC | Related Party
Schedule of Equity Method Investments
Equity Method Investments	$ 740				$ 900														$ 740	900
Equity method investment, ownership percentage	50.00%																		50.00%
Earnings (losses) of equity method investments (related parties)																			$ (160)	499	28
Distributions																			0	(10,158)
Contributions																					$ 10,531
4455 LBJ Freeway, LLC | Related Party | 4455 LBJ Freeway, LLC
Schedule of Equity Method Investments
Rent expense																			$ 2,303	$ 1,385

Investments Investments - Rel89

Investments Investments - Related Parties - Illinois Center Building, L.P. (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Aug. 31, 2015	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments
Earnings (losses) of equity method investments (related parties)		$ (7,537)	$ (1,997)	$ (1,915)	$ 2,654	$ 6,010	$ 553	$ 4,856	$ 4,182	$ (1,757)	$ (312)	$ 1,054	$ 4,458	$ 739	$ 9,038	$ 5,512	$ (1,258)	$ 9,591	$ 5,200	$ (8,795)	$ 15,601	$ 3,443
Related Party | Illinois Center Building, L.P.
Schedule of Equity Method Investments
Payments to Acquire Limited Partnership Interests	$ 53,715
Equity method investment, ownership percentage		37.50%																		37.50%
Equity Method Investments		$ 46,715				$ 47,735														$ 46,715	47,735
Earnings (losses) of equity method investments (related parties)																				(6,645)	(4,047)	$ (3,808)
Contributions																				5,625	3,750
Distributions																				0	$ 1,875
ACP Re Group, Inc. | Illinois Center Building, L.P.
Schedule of Equity Method Investments
Counterparty Payments to Acquire Limited Partnership	$ 21,486																			$ 53,715
Limited Partnership, Percentage Participation																				37.50%
ACP Re | Illinois Center Building, L.P.
Schedule of Equity Method Investments
Limited Partnership, Percentage Participation	15.00%
NA Advisors GP LLC | Illinois Center Building, L.P.
Schedule of Equity Method Investments
Counterparty Payments to Acquire Limited Partnership	$ 14,324
Limited Partnership, Percentage Participation	10.00%
Limited Partnership, Percentage of Profit Interest	10.00%

Fair Value of Financial Instr90

Fair Value of Financial Instruments - Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	$ 3,139,889				$ 3,061,799
Equity securities, available-for-sale, at fair value	29,028				11,780
Total available-for-sale securities	3,168,917				3,073,579
Total trading securities	21,322				86,608
Other investments	459,549				470,877
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	3,139,889				3,061,799
Equity securities, available-for-sale, at fair value	29,028				11,780
Total available-for-sale securities	3,168,917				3,073,579
Total trading securities	21,322				86,608
Total assets	3,239,287				3,185,288
Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	57,682				46,561
Equity securities, available-for-sale, at fair value	26,806				3,921
Total available-for-sale securities	84,488				50,482
Total trading securities	16,261				47,931
Total assets	139,015				114,087
Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	3,053,581				2,953,657
Equity securities, available-for-sale, at fair value	1,952				1,562
Total available-for-sale securities	3,055,533				2,955,219
Total trading securities	9				36,245
Total assets	3,055,542				2,991,464
Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	28,626				61,581
Equity securities, available-for-sale, at fair value	270				6,297
Total available-for-sale securities	28,896				67,878
Total trading securities	5,052				2,432
Total assets	44,730				79,737
U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	36,993				45,848
U.S. Treasury | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	36,993				45,848
U.S. Treasury | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	36,993				45,848
U.S. Treasury | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
U.S. Treasury | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
Federal agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	20,689				713
Federal agencies | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	20,689				713
Federal agencies | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	20,689				713
Federal agencies | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
Federal agencies | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
States and political subdivision bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	419,081				452,311
States and political subdivision bonds | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	419,081				452,311
States and political subdivision bonds | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
States and political subdivision bonds | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	415,000				447,579
States and political subdivision bonds | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	4,081				4,732
Foreign government
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	58,254				56,799
Foreign government | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	58,254				56,799
Foreign government | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
Foreign government | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	58,254				54,889
Foreign government | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				1,910
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	1,060,889				1,610,902
Fixed maturities, trading, at fair value	9				38,677
Corporate bonds | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	1,060,889				1,610,902
Fixed maturities, trading, at fair value	9				38,677
Corporate bonds | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
Fixed maturities, trading, at fair value	0				0
Corporate bonds | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	1,036,344				1,577,290
Fixed maturities, trading, at fair value	9				36,245
Corporate bonds | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	24,545				33,612
Fixed maturities, trading, at fair value	0				2,432
Residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	1,004,739				449,320
Residential mortgage-backed securities | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	1,004,739				449,320
Residential mortgage-backed securities | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
Residential mortgage-backed securities | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	1,004,739				441,897
Residential mortgage-backed securities | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				7,423
Commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	144,043				107,343
Commercial mortgage-backed securities | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	144,043				107,343
Commercial mortgage-backed securities | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
Commercial mortgage-backed securities | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	144,043				102,494
Commercial mortgage-backed securities | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				4,849
Asset-backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	414
Asset-backed Securities | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	414
Asset-backed Securities | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0
Asset-backed Securities | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	414
Asset-backed Securities | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0
Structured securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	394,787				338,563
Structured securities | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	394,787				338,563
Structured securities | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				0
Structured securities | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	394,787				329,508
Structured securities | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	0				9,055
Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	26,806				10,218
Equity securities, trading, at fair value	21,313				47,931
Common Stock | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	26,806				10,218
Equity securities, trading, at fair value	21,313				47,931
Common Stock | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	26,806				3,921
Equity securities, trading, at fair value	16,261				47,931
Common Stock | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	0				0
Equity securities, trading, at fair value	0				0
Common Stock | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	0				6,297
Equity securities, trading, at fair value	5,052				0
Preferred stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	2,222				1,562
Preferred stock | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	2,222				1,562
Preferred stock | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	0				0
Preferred stock | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	1,952				1,562
Preferred stock | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Equity securities, available-for-sale, at fair value	270				0
Other investments | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, trading, at fair value					25,101
Other investments	49,048
Other investments | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, trading, at fair value					15,674
Other investments	38,266
Other investments | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, trading, at fair value					0
Other investments	0
Other investments | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, trading, at fair value					9,427
Other investments	10,782
Reciprocal Exchanges
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	304,934	$ 319,743	$ 306,614	$ 311,818	306,345	$ 295,020	$ 290,569	$ 255,013
Equity securities, available-for-sale, at fair value	0				0			588
Total available-for-sale securities	304,934				306,345
Total trading securities	0				0
Reciprocal Exchanges | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total assets	327,213				306,345
Reciprocal Exchanges | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total assets	28,246				5,930
Reciprocal Exchanges | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total assets	298,967				300,415
Reciprocal Exchanges | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total assets	0				0
Reciprocal Exchanges | U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total available-for-sale securities	5,967				5,930
NGHC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Fixed maturities, available-for-sale, at fair value	2,834,955	2,928,119	2,924,583	2,804,092	2,755,454	2,676,115	2,385,461	2,016,391
Equity securities, available-for-sale, at fair value	29,028	30,318	7,638	9,963	11,780	83,596	110,500	38,038
Total available-for-sale securities	2,863,983				2,767,234
Fixed maturities, trading, at fair value	9	33,174	23,093	54,114	38,677	35,429
Equity securities, trading, at fair value	21,313	39,001	37,967	57,067	47,931	22,286
Total trading securities	21,322				86,608
Other investments	437,270	$ 455,158	$ 516,676	$ 553,957	470,877	$ 564,499	$ 470,571	$ 414,835
NGHC | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total assets	2,912,074				2,878,943
NGHC | Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total assets	110,769				108,157
NGHC | Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total assets	2,756,575				2,691,049
NGHC | Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total assets	44,730				79,737
NGHC | U.S. Treasury
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total available-for-sale securities	$ 31,026				$ 39,918

Fair Value of Financial Instr91

Fair Value of Financial Instruments - Changes in Fair Value of Level 3 Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Assets:
Balance, beginning of period	$ 79,737	$ 0
Net income/loss	84	0
Other comprehensive income/loss	1,991	0
Purchases	8,105	61,498
Sales	(22,439)	0
Net transfers into (out of) Level 3	(22,748)	18,239
Balance,end of period	44,730	79,737
States and political subdivision bonds
Assets:
Balance, beginning of period	4,732	0
Net income/loss	0	0
Other comprehensive income/loss	(649)	0
Purchases	0	4,732
Sales	0	0
Net transfers into (out of) Level 3	(2)	0
Balance,end of period	4,081	4,732
Foreign government
Assets:
Balance, beginning of period	1,910	0
Net income/loss	0	0
Other comprehensive income/loss	0	0
Purchases	0	0
Sales	0	0
Net transfers into (out of) Level 3	(1,910)	1,910
Balance,end of period	0	1,910
Corporate bonds
Assets:
Balance, beginning of period	36,044	0
Net income/loss	0	0
Other comprehensive income/loss	13	0
Purchases	0	33,612
Sales	(9,725)	0
Net transfers into (out of) Level 3	(1,787)	2,432
Balance,end of period	24,545	36,044
Residential mortgage-backed securities
Assets:
Balance, beginning of period	7,423	0
Net income/loss	0	0
Other comprehensive income/loss	0	0
Purchases	0	7,423
Sales	(1)	0
Net transfers into (out of) Level 3	(7,422)	0
Balance,end of period	0	7,423
Commercial mortgage-backed securities
Assets:
Balance, beginning of period	4,849	0
Net income/loss	0	0
Other comprehensive income/loss	0	0
Purchases	0	0
Sales	0	0
Net transfers into (out of) Level 3	(4,849)	4,849
Balance,end of period	0	4,849
Structured securities
Assets:
Balance, beginning of period	9,055	0
Net income/loss	0	0
Other comprehensive income/loss	0	0
Purchases	0	6,304
Sales	(2,001)	0
Net transfers into (out of) Level 3	(7,054)	2,751
Balance,end of period	0	9,055
Common Stock
Assets:
Balance, beginning of period	6,297	0
Net income/loss	0	0
Other comprehensive income/loss	2,632	0
Purchases	4,119	0
Sales	(7,997)	0
Net transfers into (out of) Level 3	1	6,297
Balance,end of period	5,052	6,297
Preferred stock
Assets:
Balance, beginning of period	0
Net income/loss	0
Other comprehensive income/loss	(5)
Purchases	0
Sales	0
Net transfers into (out of) Level 3	275
Balance,end of period	270	0
Other investments
Assets:
Balance, beginning of period	9,427	0
Net income/loss	84	0
Other comprehensive income/loss	0	0
Purchases	3,986	9,427
Sales	(2,715)	0
Net transfers into (out of) Level 3	0	0
Balance,end of period	$ 10,782	$ 9,427

Fair Value of Financial Instr92

Fair Value of Financial Instruments - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Transfers out of Level 3	$ (23,024)
Transfers into Level 3	276
Transfers between level 1 and level 2	0	$ 0
Net transfers into (out of) Level 3	(22,748)	18,239
Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Net transfers into (out of) Level 3	$ 1	$ 6,297
7.625% Notes | Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest rate on debt	7.625%
6.75% Notes | Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest rate on debt	6.75%

Fair Value of Financial Instr93

Fair Value of Financial Instruments Fair Value of Financial Instruments - Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	$ 713,710	$ 754,922	$ 754,736	$ 745,962	$ 752,001	$ 675,507	$ 678,715	$ 446,244
Fair value	744,272				775,017
7.625% Notes | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	96,756				96,669
Fair value	101,640				100,160
6.75% Notes | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	345,786				345,135
Fair value	366,131				360,865
Subordinated Debentures | Surplus Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	72,168				72,168
Fair value	72,101				72,168
Imperial Surplus Notes | Surplus Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	5,000				5,000
Fair value	4,984				4,986
SPCIC Surplus Notes | Surplus Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	4,000				4,000
Fair value	3,996				4,000
Credit Agreement | Line of Credit
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	190,000				50,000
Fair value	195,420				53,925
Century-National Promissory Note | Promissory Note
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	0				178,894
Fair value	0				178,778
Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt	0				135
Fair value	$ 0				$ 135

Acquisitions - Assets and Liabi

Acquisitions - Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands	Nov. 01, 2016	Jun. 01, 2016	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Liabilities:
Goodwill			$ 174,153	$ 193,787	$ 192,661	$ 176,602	$ 158,364	$ 211,702	$ 208,971	$ 119,553	$ 112,414
Direct General Corporation
Assets:
Cash and invested assets	$ 300,253
Premiums receivable	232,035
Reinsurance recoverable	356
Income tax receivable	295
Deferred tax asset	30,872
Premises and equipment	27,530
Intangible assets	59,355
Other assets	28,327
Total assets	679,023
Liabilities:
Unpaid loss and loss adjustment expense reserves	162,863
Unearned premiums	220,433
Reinsurance payable	1,618
Accounts payable and accrued expenses	34,330
Debt	90,447
Other liabilities	2,391
Total liabilities	512,082
Net assets purchased	166,941
Purchase price	$ 160,012
Century-National Insurance Company
Assets:
Cash and invested assets		$ 413,343
Accrued interest		3,531
Premiums receivable		68,410
Reinsurance recoverable		12,904
Deferred tax asset		12,100
Prepaid reinsurance premiums		12,723
Premises and equipment		5,216
Intangible assets		53,008
Other assets		1,426
Total assets		582,661
Liabilities:
Unpaid loss and loss adjustment expense reserves		132,912
Unearned premiums		113,608
Reinsurance payable		6,308
Accounts payable and accrued expenses		17,900
Other liabilities		7,239
Total liabilities		277,967
Net assets purchased		304,694
Purchase price		316,594
Goodwill		$ 11,900

Acquisitions - Direct General (

Acquisitions - Direct General (Details) - USD ($) $ in Thousands	Nov. 01, 2016	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition
Other income (expense)		$ (3,901)	$ (6,098)	$ 9,801	$ 24,308			$ (1,895)					$ 3,703			$ (198)			$ (198)	$ 24,308	$ 0
Gross premium written																			4,755,985	3,500,898	2,590,044
Service and fee income		$ 122,526	$ 125,176	$ 125,942	$ 98,194	$ 95,662	$ 90,017	$ 96,944	$ 100,213	$ 60,907	$ 57,558	$ 54,870	$ 251,118	$ 186,961	$ 112,428	$ 373,644	$ 282,623	$ 173,335	502,927	380,817	$ 273,548
Direct General Corporation
Business Acquisition
Purchase price	$ 160,012
Net assets purchased	166,941
Bargain purchase gain recorded in earnings	6,929																			7,127
Other income (expense)																			198
Gross premium written																			444,697	60,130
Service and fee income																			$ 105,862	$ 17,520
Direct General Corporation | State licenses
Business Acquisition
Indefinite-lived intangible assets acquired	13,000
Direct General Corporation | Trademarks
Business Acquisition
Finite-lived intangible assets acquired	30,000
Direct General Corporation | Agent/Customer relationships
Business Acquisition
Finite-lived intangible assets acquired	$ 5,200
Weighted average amortization life	2 years
Direct General Corporation | Value in policies in force
Business Acquisition
Finite-lived intangible assets acquired	$ 6,815
Weighted average amortization life	1 year
Direct General Corporation | Loss reserve discount
Business Acquisition
Finite-lived intangible assets acquired	$ 3,600
Weighted average amortization life	9 years
Direct General Corporation | Non-compete agreements
Business Acquisition
Finite-lived intangible assets acquired	$ 740
Weighted average amortization life	15 years

Acquisitions - SPCIC (Details)

Acquisitions - SPCIC (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 07, 2016	Oct. 06, 2016	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition
Issuance of stock, amount			$ 6,058	$ 210,642
Standard Property and Casualty Insurance Company
Business Acquisition
Received subscriptions	$ 4,942
Net assets purchased	22,123
Share purchase price (in dollars per share)		$ 18.1237
Bargain purchase gain recorded in earnings	$ 17,181
Discount to the volume-weighted average trading price		18.4507%
Average price of a share 10-trading day period (in dollars per share)		$ 22.2242
Issuance of stock, amount			$ 6,058
Business acquisition, number of shares (in shares)	272,609

Acquisitions - Century-National

Acquisitions - Century-National (Details) - USD ($) $ in Thousands

Jun. 01, 2016

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Jun. 30, 2017

Jun. 30, 2016

Jun. 30, 2015

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2015

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Business Acquisition

Goodwill, acquired during period

$ 20,673

$ 49,502

Gross premium written

4,755,985

3,500,898

$ 2,590,044

Service and fee income

$ 122,526

$ 125,176

$ 125,942

$ 98,194

$ 95,662

$ 90,017

$ 96,944

$ 100,213

$ 60,907

$ 57,558

$ 54,870

$ 251,118

$ 186,961

$ 112,428

$ 373,644

$ 282,623

$ 173,335

502,927

380,817

$ 273,548

Century-National Insurance Company

Business Acquisition

Goodwill, acquired during period

$ 11,900

Purchase price

316,594

Upfront cash payment

143,800

Remaining balance in the form of promissory note

$ 172,794

Debt Instrument, term

2 years

Net assets purchased

$ 304,694

Gross premium written

220,620

139,965

Service and fee income

$ 8,866

$ 4,471

Century-National Insurance Company | State licenses

Business Acquisition

Indefinite-lived intangible assets acquired

8,000

Century-National Insurance Company | Agent/Customer relationships

Business Acquisition

Finite-lived intangible assets acquired

$ 20,000

Weighted average amortization life

15 years

Century-National Insurance Company | Value in policies in force

Business Acquisition

Finite-lived intangible assets acquired

$ 18,485

Weighted average amortization life

1 year

Century-National Insurance Company | Leases

Business Acquisition

Finite-lived intangible assets acquired

$ 5,523

Weighted average amortization life

13 years

Century-National Insurance Company | Trademarks

Business Acquisition

Finite-lived intangible assets acquired

$ 1,000

Weighted average amortization life

5 years

Premiums and Other Receivable98

Premiums and Other Receivables, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Schedule of Premiums Receivable and Other Receivables
Premiums receivable	$ 1,188,170				$ 999,866
Commission receivables	75,777				46,415
Investment receivables	29,971				12,198
Other receivables	48,949				49,514
Allowance for uncollectible amounts	(18,546)				(16,219)
Total premiums and other receivables, net	1,324,321	$ 1,340,836	$ 1,332,694	$ 1,394,309	1,091,774	$ 840,460	$ 823,410	$ 819,539
Reciprocal Exchanges
Schedule of Premiums Receivable and Other Receivables
Total premiums and other receivables, net	56,792				47,198
NGHC
Schedule of Premiums Receivable and Other Receivables
Total premiums and other receivables, net	$ 1,267,529				$ 1,044,576

Deferred Acquisition Costs (Det

Deferred Acquisition Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Movement Analysis of Deferred Policy Acquisition Costs
Balance at beginning of the year	$ 220,922	$ 160,531	$ 125,999
Additions	505,356	495,195	368,515
Reductions - Reciprocal Exchanges deconsolidation	0	(23,803)	0
Amortization	(509,889)	(411,001)	(333,983)
Change during the year	(4,533)	60,391	34,532
Balance at end of the year	216,389	220,922	160,531
Reciprocal Exchanges
Movement Analysis of Deferred Policy Acquisition Costs
Balance at beginning of the year	31,043	23,803
Balance at end of the year	20,837	31,043	23,803
NGHC
Movement Analysis of Deferred Policy Acquisition Costs
Balance at beginning of the year	189,879	136,728
Balance at end of the year	$ 195,552	$ 189,879	$ 136,728

Premises and Equipment, Net (De

Premises and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Property, Plant and Equipment
Cost	$ 449,857	$ 200,292
Accumulated Depreciation	(125,808)	(85,788)
Net Value	324,049	114,504		$ 319,636	$ 129,275	$ 125,809	$ 83,732	$ 79,224	$ 69,082
Capital leased assets, gross	49,569	30,055
Capital leased assets, accumulated depreciation	884	578
Depreciation and amortization expense	39,323	19,485	$ 12,065
Land
Property, Plant and Equipment
Cost	3,380	3,336
Net Value	3,380	3,336
Buildings
Property, Plant and Equipment
Cost	24,586	20,362
Accumulated Depreciation	(1,634)	(842)
Net Value	22,952	19,520
Leasehold improvements
Property, Plant and Equipment
Cost	26,300	23,453
Accumulated Depreciation	(5,061)	(2,348)
Net Value	21,239	21,105
Other equipment
Property, Plant and Equipment
Cost	22,510	11,472
Accumulated Depreciation	(3,986)	(2,084)
Net Value	18,524	9,388
Hardware and software
Property, Plant and Equipment
Cost	373,081	141,669
Accumulated Depreciation	(115,127)	(80,514)
Net Value	257,954	61,155
Reciprocal Exchanges
Property, Plant and Equipment
Cost	9,059	5,873
Accumulated Depreciation	(4,790)	(1,756)
Net Value	4,269	4,117
NGHC
Property, Plant and Equipment
Cost	440,798	194,419
Accumulated Depreciation	(121,018)	(84,032)
Net Value	319,780	$ 110,387
Policy Administration System | Hardware and software
Property, Plant and Equipment
Cost	$ 190,208

Goodwill and Intangible Asse101

Goodwill and Intangible Assets, Net - Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill
Goodwill, beginning balance	$ 158,364	$ 112,414
Goodwill, acquired during period	20,673	49,502
Goodwill impairment	(4,884)	(3,552)	$ (17,466)
Goodwill	221,975	201,302	151,800
Accumulated impairment loss	(47,822)	(42,938)	(39,386)
Goodwill, ending balance	174,153	158,364	112,414
Property and Casualty
Goodwill
Goodwill, beginning balance	93,869	58,315
Goodwill, acquired during period	11,903	39,106
Goodwill impairment	(4,884)	(3,552)
Goodwill	136,093	124,190	85,084
Accumulated impairment loss	(35,205)	(30,321)	(26,769)
Goodwill, ending balance	100,888	93,869	58,315
Accident and Health
Goodwill
Goodwill, beginning balance	64,495	54,099
Goodwill, acquired during period	8,770	10,396
Goodwill impairment	0	0
Goodwill	85,882	77,112	66,716
Accumulated impairment loss	(12,617)	(12,617)	(12,617)
Goodwill, ending balance	$ 73,265	$ 64,495	$ 54,099

Goodwill and Intangible Asse102

Goodwill and Intangible Assets, Net - Composition of Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Indefinite-lived Intangible Assets
Goodwill	$ 174,153	$ 158,364	$ 193,787	$ 192,661	$ 176,602	$ 211,702	$ 208,971	$ 119,553	$ 112,414
Finite-Lived Intangible Assets
Accumulated Amortization	(92,237)	(101,765)
Finite-Lived Intangible Assets, Net, Total	169,238
Goodwill and intangible assets, gross	670,460	727,849
Goodwill and Intangible assets, net	578,223	626,084
Reciprocal Exchanges
Finite-Lived Intangible Assets
Accumulated Amortization	(315)	(21,613)
Finite-Lived Intangible Assets, Net, Total	585
Goodwill and intangible assets, gross	4,000	32,638
Goodwill and Intangible assets, net	3,685	11,025
NGHC
Finite-Lived Intangible Assets
Accumulated Amortization	(91,922)	(80,152)
Finite-Lived Intangible Assets, Net, Total	168,653
Goodwill and intangible assets, gross	666,460	695,211
Goodwill and Intangible assets, net	574,538	615,059
Management contracts
Indefinite-lived Intangible Assets
Indefinite-lived intangible assets (excluding Goodwill)	118,600	118,600
State licenses
Indefinite-lived Intangible Assets
Indefinite-lived intangible assets (excluding Goodwill)	86,232	86,363
Trademarks
Indefinite-lived Intangible Assets
Indefinite-lived intangible assets (excluding Goodwill)	30,000	30,000
Agent/Customer relationships
Finite-Lived Intangible Assets
Gross Balance	178,151	190,446
Accumulated Amortization	(54,536)	(35,618)
Finite-Lived Intangible Assets, Net, Total	$ 123,615	$ 154,828
Agent/Customer relationships | Minimum
Finite-Lived Intangible Assets
Useful Life	2 years	2 years
Agent/Customer relationships | Maximum
Finite-Lived Intangible Assets
Useful Life	15 years	15 years
Value in policies in force
Finite-Lived Intangible Assets
Gross Balance		$ 59,198
Accumulated Amortization		(36,555)
Finite-Lived Intangible Assets, Net, Total		$ 22,643
Useful Life		1 year
Renewal rights
Finite-Lived Intangible Assets
Gross Balance	$ 51,377	$ 42,716
Accumulated Amortization	(27,005)	(13,484)
Finite-Lived Intangible Assets, Net, Total	$ 24,372	$ 29,232
Renewal rights | Minimum
Finite-Lived Intangible Assets
Useful Life	3 years	3 years
Renewal rights | Maximum
Finite-Lived Intangible Assets
Useful Life	7 years	7 years
Proprietary technology
Finite-Lived Intangible Assets
Gross Balance	$ 14,007	$ 11,800
Accumulated Amortization	(3,663)	(1,893)
Finite-Lived Intangible Assets, Net, Total	$ 10,344	$ 9,907
Proprietary technology | Minimum
Finite-Lived Intangible Assets
Useful Life	3 years	3 years
Proprietary technology | Maximum
Finite-Lived Intangible Assets
Useful Life	10 years	10 years
Leases
Finite-Lived Intangible Assets
Gross Balance	$ 5,523	$ 5,523
Accumulated Amortization	(668)	(246)
Finite-Lived Intangible Assets, Net, Total	$ 4,855	$ 5,277
Useful Life	13 years	13 years
Trademarks
Finite-Lived Intangible Assets
Gross Balance	$ 3,835	$ 6,300
Accumulated Amortization	(864)	(783)
Finite-Lived Intangible Assets, Net, Total	$ 2,971	$ 5,517
Trademarks | Minimum
Finite-Lived Intangible Assets
Useful Life	5 years	5 years
Trademarks | Maximum
Finite-Lived Intangible Assets
Useful Life	11 years	11 years
Loss reserve discount
Finite-Lived Intangible Assets
Gross Balance	$ 6,942	$ 16,999
Accumulated Amortization	(4,840)	(12,670)
Finite-Lived Intangible Assets, Net, Total	$ 2,102	$ 4,329
Loss reserve discount | Minimum
Finite-Lived Intangible Assets
Useful Life	6 years	6 years
Loss reserve discount | Maximum
Finite-Lived Intangible Assets
Useful Life	10 years	10 years
Affinity partners
Finite-Lived Intangible Assets
Gross Balance	$ 800	$ 800
Accumulated Amortization	(579)	(508)
Finite-Lived Intangible Assets, Net, Total	$ 221	$ 292
Useful Life	11 years	11 years
Non-compete agreements
Finite-Lived Intangible Assets
Gross Balance	$ 840	$ 740
Accumulated Amortization	(82)	(8)
Finite-Lived Intangible Assets, Net, Total	$ 758	$ 732
Useful Life	15 years	15 years

Goodwill and Intangible Asse103

Goodwill and Intangible Assets, Net - Future Amortization Expense (Details) $ in Thousands	Dec. 31, 2017USD ($)
Entity Information
2,018	$ 30,396
2,019	24,725
2,020	19,298
2,021	16,698
2,022	14,015
Thereafter	64,106
Finite-Lived Intangible Assets, Net, Total	169,238
Reciprocal Exchanges
Entity Information
2,018	180
2,019	180
2,020	180
2,021	45
2,022	0
Thereafter	0
Finite-Lived Intangible Assets, Net, Total	585
NGHC
Entity Information
2,018	30,216
2,019	24,545
2,020	19,118
2,021	16,653
2,022	14,015
Thereafter	64,106
Finite-Lived Intangible Assets, Net, Total	$ 168,653

Goodwill and Intangible Asse104

Goodwill and Intangible Assets, Net - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets
Goodwill impairment	$ 4,884	$ 3,552	$ 17,466
Amortization of intangible assets	57,354	70,387	20,389
Impairment of intangible assets, finite life	0	4,606	574
Impairment of intangible assets, indefinite-lived (Excluding Goodwill)	131	432	0
Reciprocal Exchanges
Finite-Lived Intangible Assets
Amortization of intangible assets	$ 6,882	$ 21,613	$ 4,380

Unpaid Losses and Loss Adjus105

Unpaid Losses and Loss Adjustment Expense Reserves - Activity of Loss Reserves (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Liability for Claims and Claims Adjustment Expense
Reinsurance recoverable on unpaid losses	$ 1,129,743	$ 880,797	$ 833,176	$ 911,798
Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year	2,273,866	1,762,575	1,568,796
Liability for Unpaid Claims and Claims Adjustment Expense
Net balance at beginning of the year	1,393,069	929,399	656,998
Incurred losses and LAE related to:
Current year	2,618,733	2,078,742	1,469,636
Prior year	7,349	13,538	15,684
Total incurred	2,626,082	2,092,280	1,485,320
Paid losses and LAE related to:
Current year	(1,612,051)	(1,297,644)	(955,569)
Prior year	(879,830)	(629,153)	(424,087)
Total paid	(2,491,881)	(1,926,797)	(1,379,656)
Acquired outstanding loss and loss adjustment reserve		302,478	169,257
Effect of foreign exchange rates	6,544	(4,291)	(2,520)
Net balance at end of the year	1,533,814	1,393,069	929,399
Gross balance at end of year	2,663,557	2,273,866	1,762,575
Reciprocal Exchanges
Liability for Claims and Claims Adjustment Expense
Reinsurance recoverable on unpaid losses	52,408	42,192	39,085	23,583
Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year	137,075	132,392	111,848
Liability for Unpaid Claims and Claims Adjustment Expense
Net balance at beginning of the year	94,883	93,307	88,265
Incurred losses and LAE related to:
Current year	118,938	70,113	111,310
Prior year	902	(897)	(2,694)
Total incurred	119,840	69,216	108,616
Paid losses and LAE related to:
Current year	(81,371)	(45,607)	(45,862)
Prior year	(42,407)	(22,417)	(57,712)
Total paid	(123,778)	(68,024)	(103,574)
Acquired outstanding loss and loss adjustment reserve		384	0
Effect of foreign exchange rates	0	0	0
Net balance at end of the year	90,945	94,883	93,307
Gross balance at end of year	143,353	137,075	132,392
Property and Casualty
Liability for Claims and Claims Adjustment Expense
Reinsurance recoverable on unpaid losses	1,067,495	827,672	793,508
Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year	1,936,391	1,479,953
Liability for Unpaid Claims and Claims Adjustment Expense
Net balance at beginning of the year	1,108,719	686,445
Incurred losses and LAE related to:
Current year	2,172,506	1,716,729
Prior year	15,273	5,125	1,193
Total incurred	2,187,779	1,721,854
Paid losses and LAE related to:
Current year	(1,364,011)	(1,070,080)
Prior year	(729,431)	(521,912)
Total paid	(2,093,442)	(1,591,992)
Acquired outstanding loss and loss adjustment reserve		292,412
Effect of foreign exchange rates	0	0
Net balance at end of the year	1,203,056	1,108,719	686,445
Gross balance at end of year	2,270,551	1,936,391	1,479,953
Accident and Health
Liability for Claims and Claims Adjustment Expense
Reinsurance recoverable on unpaid losses	9,840	10,933	583
Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year	200,400	150,230
Liability for Unpaid Claims and Claims Adjustment Expense
Net balance at beginning of the year	189,467	149,647
Incurred losses and LAE related to:
Current year	327,289	291,900
Prior year	(8,826)	9,310
Total incurred	318,463	301,210
Paid losses and LAE related to:
Current year	(166,669)	(181,957)
Prior year	(107,992)	(84,824)
Total paid	(274,661)	(266,781)
Acquired outstanding loss and loss adjustment reserve		9,682
Effect of foreign exchange rates	6,544	(4,291)
Net balance at end of the year	239,813	189,467	149,647
Gross balance at end of year	249,653	200,400	150,230
NGHC
Liability for Claims and Claims Adjustment Expense
Reinsurance recoverable on unpaid losses	1,077,335	838,605	794,091	$ 888,215
Unpaid losses and LAE, gross of related reinsurance recoverable at beginning of the year	2,136,791	1,630,183	1,456,948
Liability for Unpaid Claims and Claims Adjustment Expense
Net balance at beginning of the year	1,298,186	836,092	568,733
Incurred losses and LAE related to:
Current year	2,499,795	2,008,629	1,358,326
Prior year	6,447	14,435	18,378
Total incurred	2,506,242	2,023,064	1,376,704
Paid losses and LAE related to:
Current year	(1,530,680)	(1,252,037)	(909,707)
Prior year	(837,423)	(606,736)	(366,375)
Total paid	(2,368,103)	(1,858,773)	(1,276,082)
Acquired outstanding loss and loss adjustment reserve		302,094	169,257
Effect of foreign exchange rates	6,544	(4,291)	(2,520)
Net balance at end of the year	1,442,869	1,298,186	836,092
Gross balance at end of year	$ 2,520,204	$ 2,136,791	$ 1,630,183

Unpaid Losses and Loss Adjus106

Unpaid Losses and Loss Adjustment Expense Reserves - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Liability for Claims and Claims Adjustment Expense
Increase in gross unpaid losses and loss adjustment expense reserves	$ 389,691	$ 511,291
Prior year	7,349	13,538	$ 15,684
Reciprocal Exchanges
Liability for Claims and Claims Adjustment Expense
Prior year	902	(897)	(2,694)
NGHC
Liability for Claims and Claims Adjustment Expense
Prior year	6,447	14,435	18,378
Property and Casualty
Liability for Claims and Claims Adjustment Expense
Prior year	15,273	5,125	1,193
Accident and Health
Liability for Claims and Claims Adjustment Expense
Prior year	$ (8,826)	$ 9,310
European group life and health
Liability for Claims and Claims Adjustment Expense
Prior year			$ 17,185

Unpaid Losses and Loss Adjus107

Unpaid Losses and Loss Adjustment Expense Reserves P&C - Auto Liability - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) $ in Thousands	Dec. 31, 2017USD ($)claim	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2010USD ($)
2,016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,679
2,017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,301,453
Property and Casualty | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	5,673,173
Property and Casualty | 2010 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	595,157	$ 595,337	$ 595,763	$ 594,348	$ 593,992	$ 592,353	$ 593,187	$ 596,995
Total of IBNR Plus Expected Development on Reported Claims	$ 158
Cumulative Number of Reported Claims | claim	241,625
Property and Casualty | 2011 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 497,324	497,109	493,873	494,922	489,010	485,762	$ 490,230
Total of IBNR Plus Expected Development on Reported Claims	$ 231
Cumulative Number of Reported Claims | claim	238,219
Property and Casualty | 2012 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 527,531	528,090	527,386	529,140	522,296	$ 511,797
Total of IBNR Plus Expected Development on Reported Claims	$ 537
Cumulative Number of Reported Claims | claim	249,829
Property and Casualty | 2013 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 567,410	563,834	556,290	556,262	$ 544,833
Total of IBNR Plus Expected Development on Reported Claims	$ 2,390
Cumulative Number of Reported Claims | claim	249,963
Property and Casualty | 2014 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 766,640	760,566	759,577	$ 740,531
Total of IBNR Plus Expected Development on Reported Claims	$ 10,543
Cumulative Number of Reported Claims | claim	269,739
Property and Casualty | 2015 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 849,051	838,040	$ 820,213
Total of IBNR Plus Expected Development on Reported Claims	$ 29,932
Cumulative Number of Reported Claims | claim	290,550
Property and Casualty | 2016 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 940,849	$ 932,350
Total of IBNR Plus Expected Development on Reported Claims	$ 85,405
Cumulative Number of Reported Claims | claim	298,065
Property and Casualty | 2017 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 929,211
Total of IBNR Plus Expected Development on Reported Claims	$ 301,930
Cumulative Number of Reported Claims | claim	251,818

Unpaid Losses and Loss Adjus108

Unpaid Losses and Loss Adjustment Expense Reserves P&C - Auto Liability - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Claims Development
Net reserve for claims and allocated claim adjustment expenses	$ 1,431,754
Property and Casualty | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	4,790,497
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	2,929
Net reserve for claims and allocated claim adjustment expenses	885,605
Property and Casualty | 2010 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	594,168	$ 592,932	$ 590,417	$ 579,237	$ 562,918	$ 534,107	$ 474,640	$ 287,058
Property and Casualty | 2011 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	494,145	489,191	482,861	468,059	442,365	385,749	$ 224,676
Property and Casualty | 2012 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	523,703	518,079	501,819	470,515	413,018	$ 242,285
Property and Casualty | 2013 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	559,064	540,497	504,569	440,751	$ 259,665
Property and Casualty | 2014 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	728,256	694,002	601,980	$ 342,710
Property and Casualty | 2015 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	761,150	679,461	$ 385,592
Property and Casualty | 2016 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	737,927	$ 400,052
Property and Casualty | 2017 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 392,084

Unpaid Losses and Loss Adjus109

Unpaid Losses and Loss Adjustment Expense Reserves Historical Claims (Details)	Dec. 31, 2017
Accident and Health | Accident and Health
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]
Historical Claims Duration, Year One	50.00%
Historical Claims Duration, Year Two	31.70%
Historical Claims Duration, Year Three	5.70%
Historical Claims Duration, Year Four	4.50%
Historical Claims Duration, Year Five	3.10%
Historical Claims Duration, Year Six	2.20%
Historical Claims Duration, Year Seven	1.30%
Historical Claims Duration, Year Eight	1.50%
Property and Casualty | Property and Casualty - Auto Physical Damage
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]
Historical Claims Duration, Year One	65.00%
Historical Claims Duration, Year Two	27.70%
Historical Claims Duration, Year Three	4.20%
Historical Claims Duration, Year Four	1.80%
Historical Claims Duration, Year Five	0.90%
Historical Claims Duration, Year Six	0.20%
Historical Claims Duration, Year Seven	0.10%
Historical Claims Duration, Year Eight	0.00%
Property and Casualty | Property and Casualty - Auto Liability
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]
Historical Claims Duration, Year One	44.70%
Historical Claims Duration, Year Two	34.00%
Historical Claims Duration, Year Three	10.90%
Historical Claims Duration, Year Four	5.30%
Historical Claims Duration, Year Five	3.00%
Historical Claims Duration, Year Six	1.20%
Historical Claims Duration, Year Seven	0.50%
Historical Claims Duration, Year Eight	0.30%
Property and Casualty | Property and Casualty - Auto Physical Damage
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]
Historical Claims Duration, Year One	89.20%
Historical Claims Duration, Year Two	11.00%
Historical Claims Duration, Year Three	(0.20%)
Historical Claims Duration, Year Four	0.00%
Historical Claims Duration, Year Five	0.00%
Historical Claims Duration, Year Six	0.00%
Historical Claims Duration, Year Seven	0.00%
Historical Claims Duration, Year Eight	(0.10%)
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Physical Damage
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]
Historical Claims Duration, Year One	63.10%
Historical Claims Duration, Year Two	24.60%
Historical Claims Duration, Year Three	4.30%
Historical Claims Duration, Year Four	4.50%
Historical Claims Duration, Year Five	2.20%
Historical Claims Duration, Year Six	1.00%
Historical Claims Duration, Year Seven	0.00%
Historical Claims Duration, Year Eight	0.30%
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Liability
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]
Historical Claims Duration, Year One	30.70%
Historical Claims Duration, Year Two	25.20%
Historical Claims Duration, Year Three	14.80%
Historical Claims Duration, Year Four	13.10%
Historical Claims Duration, Year Five	8.40%
Historical Claims Duration, Year Six	4.50%
Historical Claims Duration, Year Seven	1.30%
Historical Claims Duration, Year Eight	1.40%
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Physical Damage
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]
Historical Claims Duration, Year One	98.90%
Historical Claims Duration, Year Two	2.90%
Historical Claims Duration, Year Three	(1.20%)
Historical Claims Duration, Year Four	(0.40%)
Historical Claims Duration, Year Five	(0.10%)
Historical Claims Duration, Year Six	0.00%
Historical Claims Duration, Year Seven	0.00%
Historical Claims Duration, Year Eight	0.00%

Unpaid Losses and Loss Adjus110

Unpaid Losses and Loss Adjustment Expense Reserves P&C - Auto Physical Damage - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) $ in Thousands	Dec. 31, 2017USD ($)claim	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2010USD ($)
2,016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,679
2,017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,301,453
Property and Casualty | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	3,568,599
Property and Casualty | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	381,410	$ 381,795	$ 381,826	$ 381,818	$ 381,748	$ 381,499	$ 382,067	$ 389,966
Total of IBNR Plus Expected Development on Reported Claims	$ (15)
Cumulative Number of Reported Claims | claim	309,069
Property and Casualty | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 308,536	308,512	308,760	308,486	308,298	308,729	$ 315,273
Total of IBNR Plus Expected Development on Reported Claims	$ (21)
Cumulative Number of Reported Claims | claim	298,009
Property and Casualty | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 295,970	296,050	296,257	295,984	298,208	$ 308,056
Total of IBNR Plus Expected Development on Reported Claims	$ (30)
Cumulative Number of Reported Claims | claim	292,469
Property and Casualty | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 328,262	328,284	328,748	329,049	$ 335,454
Total of IBNR Plus Expected Development on Reported Claims	$ (20)
Cumulative Number of Reported Claims | claim	285,684
Property and Casualty | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 486,383	486,206	487,302	$ 496,227
Total of IBNR Plus Expected Development on Reported Claims	$ 0
Cumulative Number of Reported Claims | claim	311,467
Property and Casualty | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 544,769	544,097	$ 541,008
Total of IBNR Plus Expected Development on Reported Claims	$ (43)
Cumulative Number of Reported Claims | claim	328,830
Property and Casualty | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 622,456	$ 626,643
Total of IBNR Plus Expected Development on Reported Claims	$ (1,070)
Cumulative Number of Reported Claims | claim	336,985
Property and Casualty | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 600,813
Total of IBNR Plus Expected Development on Reported Claims	$ 50,769
Cumulative Number of Reported Claims | claim	335,801

Unpaid Losses and Loss Adjus111

Unpaid Losses and Loss Adjustment Expense Reserves P&C - Auto Physical Damage - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Claims Development
Net reserve for claims and allocated claim adjustment expenses	$ 1,431,754
Property and Casualty | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	3,502,110
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	(10)
Net reserve for claims and allocated claim adjustment expenses	66,479
Property and Casualty | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	381,425	$ 381,789	$ 381,811	$ 381,829	$ 381,926	$ 381,955	$ 382,575	$ 351,865
Property and Casualty | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	308,557	308,571	308,578	308,608	308,634	308,824	$ 283,501
Property and Casualty | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	295,995	296,029	295,975	295,978	298,381	$ 268,989
Property and Casualty | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	328,280	328,299	328,456	328,832	$ 291,064
Property and Casualty | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	486,309	486,364	487,531	$ 430,998
Property and Casualty | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	544,707	544,754	$ 478,268
Property and Casualty | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	622,930	$ 542,970
Property and Casualty | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 533,907

Unpaid Losses and Loss Adjus112

Unpaid Losses and Loss Adjustment Expense Reserves P&C - Homeowners and other - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) $ in Thousands	Dec. 31, 2017USD ($)claim	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2010USD ($)
2,016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,679
2,017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,301,453
Property and Casualty | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	3,078,181
Property and Casualty | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	410,997	$ 411,304	$ 411,689	$ 412,187	$ 413,623	$ 413,664	$ 414,378	$ 422,123
Total of IBNR Plus Expected Development on Reported Claims	$ (6)
Cumulative Number of Reported Claims | claim	86,450
Property and Casualty | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 494,825	495,246	497,244	498,184	498,050	499,170	$ 506,352
Total of IBNR Plus Expected Development on Reported Claims	$ 109
Cumulative Number of Reported Claims | claim	107,792
Property and Casualty | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 474,649	476,538	477,577	478,880	480,353	$ 485,454
Total of IBNR Plus Expected Development on Reported Claims	$ 702
Cumulative Number of Reported Claims | claim	111,908
Property and Casualty | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 296,907	296,618	299,561	300,868	$ 306,761
Total of IBNR Plus Expected Development on Reported Claims	$ 1,054
Cumulative Number of Reported Claims | claim	75,686
Property and Casualty | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 304,496	303,925	306,471	$ 318,488
Total of IBNR Plus Expected Development on Reported Claims	$ 3,124
Cumulative Number of Reported Claims | claim	73,130
Property and Casualty | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 351,747	349,559	$ 357,023
Total of IBNR Plus Expected Development on Reported Claims	$ 7,214
Cumulative Number of Reported Claims | claim	69,210
Property and Casualty | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 341,762	$ 350,737
Total of IBNR Plus Expected Development on Reported Claims	$ 11,298
Cumulative Number of Reported Claims | claim	59,510
Property and Casualty | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 402,798
Total of IBNR Plus Expected Development on Reported Claims	$ 99,963
Cumulative Number of Reported Claims | claim	48,356

Unpaid Losses and Loss Adjus113

Unpaid Losses and Loss Adjustment Expense Reserves P&C - Homeowners and other - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Claims Development
Net reserve for claims and allocated claim adjustment expenses	$ 1,431,754
Property and Casualty | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,887,991
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	(72)
Net reserve for claims and allocated claim adjustment expenses	190,118
Property and Casualty | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	410,994	$ 410,875	$ 409,781	$ 408,195	$ 404,490	$ 393,226	$ 370,301	$ 247,802
Property and Casualty | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	494,525	494,198	493,408	489,778	485,054	457,480	$ 314,139
Property and Casualty | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	473,781	473,190	471,084	466,266	452,589	$ 300,271
Property and Casualty | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	295,332	293,101	289,302	279,743	$ 219,937
Property and Casualty | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	297,640	289,456	278,255	$ 198,781
Property and Casualty | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	336,921	319,284	$ 233,264
Property and Casualty | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	320,564	$ 227,650
Property and Casualty | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 258,234

Unpaid Losses and Loss Adjus114

Unpaid Losses and Loss Adjustment Expense Reserves A&H - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) $ in Thousands	Dec. 31, 2017USD ($)claim	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2010USD ($)
2,016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,679
2,017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,301,453
Accident and Health | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	1,041,468
Accident and Health | 2010 | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	28,471	$ 28,234	$ 28,664	$ 27,229	$ 26,103	$ 25,380	$ 23,437	$ 22,581
Total of IBNR Plus Expected Development on Reported Claims	$ 147
Cumulative Number of Reported Claims | claim	22,909
Accident and Health | 2011 | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 32,526	31,769	32,734	30,144	28,380	27,779	$ 21,225
Total of IBNR Plus Expected Development on Reported Claims	$ 252
Cumulative Number of Reported Claims | claim	24,499
Accident and Health | 2012 | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 39,159	36,595	37,595	33,627	30,289	$ 22,759
Total of IBNR Plus Expected Development on Reported Claims	$ 409
Cumulative Number of Reported Claims | claim	27,442
Accident and Health | 2013 | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 69,846	65,547	63,936	59,989	$ 48,377
Total of IBNR Plus Expected Development on Reported Claims	$ 459
Cumulative Number of Reported Claims | claim	55,952
Accident and Health | 2014 | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 101,866	94,971	91,998	$ 83,292
Total of IBNR Plus Expected Development on Reported Claims	$ 606
Cumulative Number of Reported Claims | claim	95,369
Accident and Health | 2015 | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 236,655	230,679	$ 215,323
Total of IBNR Plus Expected Development on Reported Claims	$ 1,269
Cumulative Number of Reported Claims | claim	270,382
Accident and Health | 2016 | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 254,051	$ 263,276
Total of IBNR Plus Expected Development on Reported Claims	$ 6,129
Cumulative Number of Reported Claims | claim	351,081
Accident and Health | 2017 | Accident and Health
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 278,894
Total of IBNR Plus Expected Development on Reported Claims	$ 125,272
Cumulative Number of Reported Claims | claim	257,637

Unpaid Losses and Loss Adjus115

Unpaid Losses and Loss Adjustment Expense Reserves A&H - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Claims Development
Net reserve for claims and allocated claim adjustment expenses	$ 1,431,754
Accident and Health | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	835,023
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	2,827
Net reserve for claims and allocated claim adjustment expenses	209,272
Accident and Health | 2010 | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	26,994	$ 26,567	$ 26,303	$ 25,682	$ 24,386	$ 22,156	$ 19,098	$ 12,114
Accident and Health | 2011 | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	30,459	29,958	29,499	28,252	26,048	22,971	$ 12,512
Accident and Health | 2012 | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	34,061	32,958	31,855	29,508	25,030	$ 14,756
Accident and Health | 2013 | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	61,036	59,380	56,779	51,466	$ 28,928
Accident and Health | 2014 | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	88,824	85,886	80,851	$ 48,222
Accident and Health | 2015 | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	219,586	211,434	$ 141,955
Accident and Health | 2016 | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	239,113	$ 149,950
Accident and Health | 2017 | Accident and Health
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 134,950

Unpaid Losses and Loss Adjus116

Unpaid Losses and Loss Adjustment Expense Reserves Reciprocal Exchanges - Auto Liability - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) $ in Thousands	Dec. 31, 2017USD ($)claim	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2010USD ($)
2,016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,679
2,017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,301,453
Reciprocal Exchanges | 2016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	5,885
Reciprocal Exchanges | 2017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	89,737
Property and Casualty | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	5,673,173
Property and Casualty | 2010 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	595,157	$ 595,337	$ 595,763	$ 594,348	$ 593,992	$ 592,353	$ 593,187	$ 596,995
Total of IBNR Plus Expected Development on Reported Claims	$ 158
Cumulative Number of Reported Claims | claim	241,625
Property and Casualty | 2011 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 497,324	497,109	493,873	494,922	489,010	485,762	490,230
Total of IBNR Plus Expected Development on Reported Claims	$ 231
Cumulative Number of Reported Claims | claim	238,219
Property and Casualty | 2012 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 527,531	528,090	527,386	529,140	522,296	511,797
Total of IBNR Plus Expected Development on Reported Claims	$ 537
Cumulative Number of Reported Claims | claim	249,829
Property and Casualty | 2013 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 567,410	563,834	556,290	556,262	544,833
Total of IBNR Plus Expected Development on Reported Claims	$ 2,390
Cumulative Number of Reported Claims | claim	249,963
Property and Casualty | 2014 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 766,640	760,566	759,577	740,531
Total of IBNR Plus Expected Development on Reported Claims	$ 10,543
Cumulative Number of Reported Claims | claim	269,739
Property and Casualty | 2015 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 849,051	838,040	820,213
Total of IBNR Plus Expected Development on Reported Claims	$ 29,932
Cumulative Number of Reported Claims | claim	290,550
Property and Casualty | 2016 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 940,849	932,350
Total of IBNR Plus Expected Development on Reported Claims	$ 85,405
Cumulative Number of Reported Claims | claim	298,065
Property and Casualty | 2017 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 929,211
Total of IBNR Plus Expected Development on Reported Claims	$ 301,930
Cumulative Number of Reported Claims | claim	251,818
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 343,560
Property and Casualty | Reciprocal Exchanges | 2010 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	57,222	57,218	57,268	57,453	56,991	57,079	59,169	$ 61,956
Total of IBNR Plus Expected Development on Reported Claims	$ 33
Cumulative Number of Reported Claims | claim	5,854
Property and Casualty | Reciprocal Exchanges | 2011 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 50,998	50,898	51,107	48,841	47,459	47,834	$ 47,666
Total of IBNR Plus Expected Development on Reported Claims	$ 19
Cumulative Number of Reported Claims | claim	5,089
Property and Casualty | Reciprocal Exchanges | 2012 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 50,767	50,370	48,665	48,044	47,275	$ 44,834
Total of IBNR Plus Expected Development on Reported Claims	$ 352
Cumulative Number of Reported Claims | claim	5,015
Property and Casualty | Reciprocal Exchanges | 2013 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 51,263	50,180	45,479	44,341	$ 43,684
Total of IBNR Plus Expected Development on Reported Claims	$ 1,798
Cumulative Number of Reported Claims | claim	5,093
Property and Casualty | Reciprocal Exchanges | 2014 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 48,246	45,930	40,850	$ 38,656
Total of IBNR Plus Expected Development on Reported Claims	$ 2,105
Cumulative Number of Reported Claims | claim	4,845
Property and Casualty | Reciprocal Exchanges | 2015 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 34,390	33,409	$ 33,573
Total of IBNR Plus Expected Development on Reported Claims	$ 4,297
Cumulative Number of Reported Claims | claim	4,353
Property and Casualty | Reciprocal Exchanges | 2016 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 24,460	$ 24,619
Total of IBNR Plus Expected Development on Reported Claims	$ 6,266
Cumulative Number of Reported Claims | claim	4,026
Property and Casualty | Reciprocal Exchanges | 2017 | Property and Casualty - Auto Liability
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 26,214
Total of IBNR Plus Expected Development on Reported Claims	$ 11,262
Cumulative Number of Reported Claims | claim	4,705

Unpaid Losses and Loss Adjus117

Unpaid Losses and Loss Adjustment Expense Reserves Reciprocal Exchanges - Auto Liability - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Claims Development
Net reserve for claims and allocated claim adjustment expenses	$ 1,431,754
Property and Casualty | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	4,790,497
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	2,929
Net reserve for claims and allocated claim adjustment expenses	885,605
Property and Casualty | 2010 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	594,168	$ 592,932	$ 590,417	$ 579,237	$ 562,918	$ 534,107	$ 474,640	$ 287,058
Property and Casualty | 2011 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	494,145	489,191	482,861	468,059	442,365	385,749	224,676
Property and Casualty | 2012 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	523,703	518,079	501,819	470,515	413,018	242,285
Property and Casualty | 2013 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	559,064	540,497	504,569	440,751	259,665
Property and Casualty | 2014 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	728,256	694,002	601,980	342,710
Property and Casualty | 2015 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	761,150	679,461	385,592
Property and Casualty | 2016 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	737,927	400,052
Property and Casualty | 2017 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	392,084
Property and Casualty | Reciprocal Exchanges
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	174,009
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	0
Net reserve for claims and allocated claim adjustment expenses	(306)
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	289,973
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	136
Net reserve for claims and allocated claim adjustment expenses	53,723
Property and Casualty | Reciprocal Exchanges | 2010
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	24,654	24,661	24,665	24,681	24,701	24,725	24,873	25,583
Property and Casualty | Reciprocal Exchanges | 2010 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	56,522	55,700	55,155	53,635	49,764	41,020	32,181	$ 18,879
Property and Casualty | Reciprocal Exchanges | 2011
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	26,027	26,033	26,037	26,056	26,106	26,269	28,274
Property and Casualty | Reciprocal Exchanges | 2011 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	50,481	49,570	46,559	41,931	35,911	26,603	$ 15,857
Property and Casualty | Reciprocal Exchanges | 2012
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	25,850	25,854	25,914	26,172	26,651	23,760
Property and Casualty | Reciprocal Exchanges | 2012 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	48,990	46,358	42,768	37,241	29,286	$ 13,568
Property and Casualty | Reciprocal Exchanges | 2013
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	24,716	24,725	24,549	25,088	22,651
Property and Casualty | Reciprocal Exchanges | 2013 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	47,449	41,787	35,105	29,218	$ 14,683
Property and Casualty | Reciprocal Exchanges | 2014
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	25,427	25,772	26,165	24,528
Property and Casualty | Reciprocal Exchanges | 2014 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	39,328	32,382	26,070	$ 13,925
Property and Casualty | Reciprocal Exchanges | 2015
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	18,750	18,797	19,080
Property and Casualty | Reciprocal Exchanges | 2015 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	24,614	19,501	$ 11,910
Property and Casualty | Reciprocal Exchanges | 2016
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	13,147	12,579
Property and Casualty | Reciprocal Exchanges | 2016 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	13,478	$ 7,516
Property and Casualty | Reciprocal Exchanges | 2017
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	15,438
Property and Casualty | Reciprocal Exchanges | 2017 | Property and Casualty - Auto Liability
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 9,111

Unpaid Losses and Loss Adjus118

Unpaid Losses and Loss Adjustment Expense Reserves Reciprocal Exchanges - Auto Physical Damage - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) $ in Thousands	Dec. 31, 2017USD ($)claim	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2010USD ($)
2,016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,679
2,017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,301,453
Reciprocal Exchanges | 2016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	5,885
Reciprocal Exchanges | 2017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	89,737
Property and Casualty | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	3,568,599
Property and Casualty | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	381,410	$ 381,795	$ 381,826	$ 381,818	$ 381,748	$ 381,499	$ 382,067	$ 389,966
Total of IBNR Plus Expected Development on Reported Claims	$ (15)
Cumulative Number of Reported Claims | claim	309,069
Property and Casualty | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 308,536	308,512	308,760	308,486	308,298	308,729	315,273
Total of IBNR Plus Expected Development on Reported Claims	$ (21)
Cumulative Number of Reported Claims | claim	298,009
Property and Casualty | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 295,970	296,050	296,257	295,984	298,208	308,056
Total of IBNR Plus Expected Development on Reported Claims	$ (30)
Cumulative Number of Reported Claims | claim	292,469
Property and Casualty | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 328,262	328,284	328,748	329,049	335,454
Total of IBNR Plus Expected Development on Reported Claims	$ (20)
Cumulative Number of Reported Claims | claim	285,684
Property and Casualty | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 486,383	486,206	487,302	496,227
Total of IBNR Plus Expected Development on Reported Claims	$ 0
Cumulative Number of Reported Claims | claim	311,467
Property and Casualty | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 544,769	544,097	541,008
Total of IBNR Plus Expected Development on Reported Claims	$ (43)
Cumulative Number of Reported Claims | claim	328,830
Property and Casualty | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 622,456	626,643
Total of IBNR Plus Expected Development on Reported Claims	$ (1,070)
Cumulative Number of Reported Claims | claim	336,985
Property and Casualty | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 600,813
Total of IBNR Plus Expected Development on Reported Claims	$ 50,769
Cumulative Number of Reported Claims | claim	335,801
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 173,703
Property and Casualty | Reciprocal Exchanges | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	24,653	24,659	24,665	24,682	24,700	24,652	24,572	$ 29,664
Total of IBNR Plus Expected Development on Reported Claims	$ (1)
Cumulative Number of Reported Claims | claim	12,374
Property and Casualty | Reciprocal Exchanges | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 26,023	26,029	26,037	26,060	26,022	26,055	$ 26,936
Total of IBNR Plus Expected Development on Reported Claims	$ (4)
Cumulative Number of Reported Claims | claim	12,041
Property and Casualty | Reciprocal Exchanges | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 25,841	25,842	25,914	26,189	26,459	$ 25,752
Total of IBNR Plus Expected Development on Reported Claims	$ (8)
Cumulative Number of Reported Claims | claim	11,301
Property and Casualty | Reciprocal Exchanges | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 24,703	24,709	25,292	25,214	$ 23,375
Total of IBNR Plus Expected Development on Reported Claims	$ (12)
Cumulative Number of Reported Claims | claim	11,072
Property and Casualty | Reciprocal Exchanges | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 25,588	25,806	27,424	$ 29,240
Total of IBNR Plus Expected Development on Reported Claims	$ (202)
Cumulative Number of Reported Claims | claim	11,555
Property and Casualty | Reciprocal Exchanges | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 18,673	18,592	$ 21,247
Total of IBNR Plus Expected Development on Reported Claims	$ (88)
Cumulative Number of Reported Claims | claim	10,324
Property and Casualty | Reciprocal Exchanges | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 12,921	$ 12,270
Total of IBNR Plus Expected Development on Reported Claims	$ (299)
Cumulative Number of Reported Claims | claim	8,750
Property and Casualty | Reciprocal Exchanges | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 15,301
Total of IBNR Plus Expected Development on Reported Claims	$ (495)
Cumulative Number of Reported Claims | claim	10,182

Unpaid Losses and Loss Adjus119

Unpaid Losses and Loss Adjustment Expense Reserves Reciprocal Exchanges - Auto Physical Damage - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Claims Development
Net reserve for claims and allocated claim adjustment expenses	$ 1,431,754
Reciprocal Exchanges | Property and Casualty
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	174,009
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	0
Net reserve for claims and allocated claim adjustment expenses	(306)
Reciprocal Exchanges | Property and Casualty | 2010
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	24,654	$ 24,661	$ 24,665	$ 24,681	$ 24,701	$ 24,725	$ 24,873	$ 25,583
Reciprocal Exchanges | Property and Casualty | 2011
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	26,027	26,033	26,037	26,056	26,106	26,269	$ 28,274
Reciprocal Exchanges | Property and Casualty | 2012
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	25,850	25,854	25,914	26,172	26,651	$ 23,760
Reciprocal Exchanges | Property and Casualty | 2013
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	24,716	24,725	24,549	25,088	$ 22,651
Reciprocal Exchanges | Property and Casualty | 2014
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	25,427	25,772	26,165	$ 24,528
Reciprocal Exchanges | Property and Casualty | 2015
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	18,750	18,797	$ 19,080
Reciprocal Exchanges | Property and Casualty | 2016
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	13,147	$ 12,579
Reciprocal Exchanges | Property and Casualty | 2017
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 15,438

Unpaid Losses and Loss Adjus120

Unpaid Losses and Loss Adjustment Expense Reserves Reciprocal Exchanges - Homeowners - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) $ in Thousands	Dec. 31, 2017USD ($)claim	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2010USD ($)
2,016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,679
2,017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,301,453
Reciprocal Exchanges | 2016
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	5,885
Reciprocal Exchanges | 2017
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	89,737
Property and Casualty | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	3,078,181
Property and Casualty | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	410,997	$ 411,304	$ 411,689	$ 412,187	$ 413,623	$ 413,664	$ 414,378	$ 422,123
Total of IBNR Plus Expected Development on Reported Claims	$ (6)
Cumulative Number of Reported Claims | claim	86,450
Property and Casualty | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 494,825	495,246	497,244	498,184	498,050	499,170	506,352
Total of IBNR Plus Expected Development on Reported Claims	$ 109
Cumulative Number of Reported Claims | claim	107,792
Property and Casualty | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 474,649	476,538	477,577	478,880	480,353	485,454
Total of IBNR Plus Expected Development on Reported Claims	$ 702
Cumulative Number of Reported Claims | claim	111,908
Property and Casualty | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 296,907	296,618	299,561	300,868	306,761
Total of IBNR Plus Expected Development on Reported Claims	$ 1,054
Cumulative Number of Reported Claims | claim	75,686
Property and Casualty | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 304,496	303,925	306,471	318,488
Total of IBNR Plus Expected Development on Reported Claims	$ 3,124
Cumulative Number of Reported Claims | claim	73,130
Property and Casualty | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 351,747	349,559	357,023
Total of IBNR Plus Expected Development on Reported Claims	$ 7,214
Cumulative Number of Reported Claims | claim	69,210
Property and Casualty | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 341,762	350,737
Total of IBNR Plus Expected Development on Reported Claims	$ 11,298
Cumulative Number of Reported Claims | claim	59,510
Property and Casualty | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 402,798
Total of IBNR Plus Expected Development on Reported Claims	$ 99,963
Cumulative Number of Reported Claims | claim	48,356
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 236,769
Property and Casualty | Reciprocal Exchanges | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	35,639	35,723	35,788	36,691	36,347	37,161	37,831	$ 38,125
Total of IBNR Plus Expected Development on Reported Claims	$ 22
Cumulative Number of Reported Claims | claim	5,049
Property and Casualty | Reciprocal Exchanges | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 28,002	27,950	27,954	28,209	$ 28,511	28,869	38,470
Total of IBNR Plus Expected Development on Reported Claims	$ 7
Cumulative Number of Reported Claims | claim	6,640
Property and Casualty | Reciprocal Exchanges | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 20,876	20,403	19,971	21,184		20,625	$ 25,289
Total of IBNR Plus Expected Development on Reported Claims	$ 79
Cumulative Number of Reported Claims | claim	8,421
Property and Casualty | Reciprocal Exchanges | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 20,615	20,309	20,132	21,232		$ 22,638
Total of IBNR Plus Expected Development on Reported Claims	$ 151
Cumulative Number of Reported Claims | claim	3,145
Property and Casualty | Reciprocal Exchanges | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 26,614	25,625	24,846	$ 27,706
Total of IBNR Plus Expected Development on Reported Claims	$ 290
Cumulative Number of Reported Claims | claim	4,222
Property and Casualty | Reciprocal Exchanges | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 21,527	21,031	$ 30,081
Total of IBNR Plus Expected Development on Reported Claims	$ 625
Cumulative Number of Reported Claims | claim	5,431
Property and Casualty | Reciprocal Exchanges | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 35,274	$ 36,838
Total of IBNR Plus Expected Development on Reported Claims	$ 1,176
Cumulative Number of Reported Claims | claim	4,714
Property and Casualty | Reciprocal Exchanges | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 48,222
Total of IBNR Plus Expected Development on Reported Claims	$ 6,413
Cumulative Number of Reported Claims | claim	8,162

Unpaid Losses and Loss Adjus121

Unpaid Losses and Loss Adjustment Expense Reserves Reciprocal Exchanges - Homeowners and other - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Claims Development
Net reserve for claims and allocated claim adjustment expenses	$ 1,431,754
Property and Casualty | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,887,991
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	(72)
Net reserve for claims and allocated claim adjustment expenses	190,118
Property and Casualty | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	410,994	$ 410,875	$ 409,781	$ 408,195	$ 404,490	$ 393,226	$ 370,301	$ 247,802
Property and Casualty | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	494,525	494,198	493,408	489,778	485,054	457,480	314,139
Property and Casualty | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	473,781	473,190	471,084	466,266	452,589	300,271
Property and Casualty | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	295,332	293,101	289,302	279,743	219,937
Property and Casualty | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	297,640	289,456	278,255	198,781
Property and Casualty | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	336,921	319,284	233,264
Property and Casualty | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	320,564	227,650
Property and Casualty | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	258,234
Property and Casualty | Reciprocal Exchanges
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	174,009
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	0
Net reserve for claims and allocated claim adjustment expenses	(306)
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	212,355
Unpaid loss and allocated loss adjustment expense reserves before 2010, net of reinsurance	641
Net reserve for claims and allocated claim adjustment expenses	25,055
Property and Casualty | Reciprocal Exchanges | 2010
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	24,654	24,661	24,665	24,681	24,701	24,725	24,873	25,583
Property and Casualty | Reciprocal Exchanges | 2010 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	35,497	35,388	35,428	35,265	34,587	32,488	31,051	$ 23,881
Property and Casualty | Reciprocal Exchanges | 2011
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	26,027	26,033	26,037	26,056	26,106	26,269	28,274
Property and Casualty | Reciprocal Exchanges | 2011 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	27,692	27,656	27,661	26,700	25,799	24,997	21,474
Property and Casualty | Reciprocal Exchanges | 2012
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	25,850	25,854	25,914	26,172	26,651	23,760
Property and Casualty | Reciprocal Exchanges | 2012 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	20,668	19,961	19,847	19,367		18,021	$ 11,087
Property and Casualty | Reciprocal Exchanges | 2013
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	24,716	24,725	24,549	25,088	$ 22,651
Property and Casualty | Reciprocal Exchanges | 2013 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	19,653	19,104	18,107	17,435		$ 11,277
Property and Casualty | Reciprocal Exchanges | 2014
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	25,427	25,772	26,165	24,528
Property and Casualty | Reciprocal Exchanges | 2014 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	25,230	23,820	22,834	$ 15,344
Property and Casualty | Reciprocal Exchanges | 2015
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	18,750	18,797	19,080
Property and Casualty | Reciprocal Exchanges | 2015 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	19,834	18,518	$ 12,979
Property and Casualty | Reciprocal Exchanges | 2016
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	13,147	12,579
Property and Casualty | Reciprocal Exchanges | 2016 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	30,615	$ 20,978
Property and Casualty | Reciprocal Exchanges | 2017
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	15,438
Property and Casualty | Reciprocal Exchanges | 2017 | Property and Casualty - Auto Physical Damage
Claims Development
Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,166

Unpaid Losses and Loss Adjus122

Unpaid Losses and Loss Adjustment Expense Reserves Reconciliation of Net Incurred and Paid Claims Development (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Reinsurance recoverable on unpaid losses	$ 1,129,743				$ 880,797				$ 833,176	$ 911,798
Net reserve for claims and allocated claim adjustment expenses	1,431,754
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	164,422				67,439
Reinsurance recoverable on unpaid losses	1,126,913
Insurance lines other than short-duration	25,969
Unallocated claims adjustment expenses (“ULAE”)(5)	78,921
Subtotal	104,890
Unpaid loss and loss adjustment expense reserves	2,663,557	$ 2,566,437	$ 2,372,229	$ 2,279,487	2,273,866	$ 2,094,122	$ 1,973,861	$ 1,790,563	$ 1,762,575	$ 1,568,796
MCCA
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Reinsurance recoverable on unpaid losses	661,562				663,943
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	7,948				7,969
NCRF
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Reinsurance recoverable on unpaid losses	118,701				100,470
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	34,698				29,274
Reinsurance
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Reinsurance recoverable on unpaid losses	2,830
Reciprocal Exchanges
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Reinsurance recoverable on unpaid losses	52,408				42,192
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	41,796				$ 13,780
Reciprocal Exchanges | Reciprocal Exchanges - commercial book
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	1,595
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	1,165
Reciprocal Exchanges | Fair Plans
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	155
Property and Casualty | Property and Casualty - Auto Liability
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	885,605
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	860,302
Property and Casualty | Property and Casualty - Auto Physical Damage
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	66,479
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	19,961
Property and Casualty | Property and Casualty - Auto Physical Damage
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	190,118
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	187,234
Property and Casualty | Reciprocal Exchanges
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	(306)
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Liability
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	53,723
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	22,976
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Physical Damage
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	(306)
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	(91)
Property and Casualty | Reciprocal Exchanges | Property and Casualty - Auto Physical Damage
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	25,055
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	25,904
Accident and Health | Accident and Health
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	209,272
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	9,462
Accident and Health | Accident and Health - DE captive subsidiaries
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
Net reserve for claims and allocated claim adjustment expenses	$ 58

Unpaid Losses and Loss Adjus123

Unpaid Losses and Loss Adjustment Expense Reserves Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	$ 1,612,051	$ 1,297,644	$ 955,569
Current year	2,618,733	2,078,742	$ 1,469,636
2,016
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	7,349
Rollforward table	879,830
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	33,679
Current year	831,531
Unallocated claims adjustment expenses	(4,716)
Unallocated claims adjustment expenses	44,392
Accident years prior to 2010	(1,850)
Accident years prior to 2010	3,528
DE captive subsidiaries	(970)
DE captive subsidiaries	4,937
Long-duration contracts	(4,374)
Long-duration contracts	5,550
Effect of foreign exchange rates	(13,537)
Effect of foreign exchange rates	(8,782)
MVIC small commercial book	492
MVIC small commercial book	141
Fair Plan	340
Fair Plan	279
Change from data valuation to close	(1,715)
Change from data valuation to close	(1,746)
Variance	(26,330)
Variance	48,299
2,017
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	2,618,733
Rollforward table	1,612,051
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	2,301,453
Current year	1,376,890
Unallocated claims adjustment expenses	275,235
Unallocated claims adjustment expenses	207,651
DE captive subsidiaries	483
DE captive subsidiaries	443
Long-duration contracts	35,289
Long-duration contracts	18,797
Effect of foreign exchange rates	4,702
Effect of foreign exchange rates	6,740
MVIC small commercial book	(540)
MVIC small commercial book	0
Fair Plan	0
Fair Plan	(581)
Change from data valuation to close	2,111
Change from data valuation to close	2,111
Variance	317,280
Variance	235,161
Reciprocal Exchanges | 2016
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	902
Rollforward table	42,407
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	5,885
Current year	41,962
Unallocated claims adjustment expenses	(4,631)
Unallocated claims adjustment expenses	491
Accident years prior to 2010	531
Accident years prior to 2010	1,280
DE captive subsidiaries	0
DE captive subsidiaries	0
Long-duration contracts	0
Long-duration contracts	0
Effect of foreign exchange rates	0
Effect of foreign exchange rates	0
MVIC small commercial book	492
MVIC small commercial book	141
Fair Plan	340
Fair Plan	279
Change from data valuation to close	(1,715)
Change from data valuation to close	(1,746)
Variance	(4,983)
Variance	445
Reciprocal Exchanges | 2017
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	118,938
Rollforward table	81,371
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	89,737
Current year	57,715
Unallocated claims adjustment expenses	27,630
Unallocated claims adjustment expenses	22,126
DE captive subsidiaries	0
DE captive subsidiaries	0
Long-duration contracts	0
Long-duration contracts	0
Effect of foreign exchange rates	0
Effect of foreign exchange rates	0
MVIC small commercial book	(540)
MVIC small commercial book	0
Fair Plan	0
Fair Plan	(581)
Change from data valuation to close	2,111
Change from data valuation to close	2,111
Variance	29,201
Variance	23,656
Accident and Health | Accident and Health, Loss and ALAE | 2016
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	11,503
Accident and Health | Accident and Health
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	1,041,468
Accident and Health | Accident and Health | 2016
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	(8,826)
Rollforward table	107,992
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	254,051	$ 263,276
Current year	103,940
Unallocated claims adjustment expenses	9
Unallocated claims adjustment expenses	1,729
Accident years prior to 2010	(1,457)
Accident years prior to 2010	618
DE captive subsidiaries	(970)
DE captive subsidiaries	4,937
Long-duration contracts	(4,374)
Long-duration contracts	5,550
Effect of foreign exchange rates	(13,537)
Effect of foreign exchange rates	(8,782)
MVIC small commercial book	0
MVIC small commercial book	0
Fair Plan	0
Fair Plan	0
Change from data valuation to close	0
Change from data valuation to close	0
Variance	(20,329)
Variance	4,052
Accident and Health | Accident and Health | 2017
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	327,289
Rollforward table	166,669
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	278,894
Current year	134,950
Unallocated claims adjustment expenses	7,921
Unallocated claims adjustment expenses	5,739
DE captive subsidiaries	483
DE captive subsidiaries	443
Long-duration contracts	35,289
Long-duration contracts	18,797
Effect of foreign exchange rates	4,702
Effect of foreign exchange rates	6,740
MVIC small commercial book	0
MVIC small commercial book	0
Fair Plan	0
Fair Plan	0
Change from data valuation to close	0
Change from data valuation to close	0
Variance	48,395
Variance	31,719
Property and Casualty | Property and Casualty | 2016
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	15,273
Rollforward table	729,431
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	16,291
Current year	685,629
Unallocated claims adjustment expenses	(94)
Unallocated claims adjustment expenses	42,172
Accident years prior to 2010	(924)
Accident years prior to 2010	1,630
DE captive subsidiaries	0
DE captive subsidiaries	0
Long-duration contracts	0
Long-duration contracts	0
Effect of foreign exchange rates	0
Effect of foreign exchange rates	0
MVIC small commercial book	0
MVIC small commercial book	0
Fair Plan	0
Fair Plan	0
Change from data valuation to close	0
Change from data valuation to close	0
Variance	(1,018)
Variance	43,802
Property and Casualty | Property and Casualty | 2017
Supplemental Information for Property, Casualty Insurance Underwriters [Line Items]
Rollforward table	2,172,506
Rollforward table	1,364,011
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	1,932,822
Current year	1,184,225
Unallocated claims adjustment expenses	239,684
Unallocated claims adjustment expenses	179,786
DE captive subsidiaries	0
DE captive subsidiaries	0
Long-duration contracts	0
Long-duration contracts	0
Effect of foreign exchange rates	0
Effect of foreign exchange rates	0
MVIC small commercial book	0
MVIC small commercial book	0
Fair Plan	0
Fair Plan	0
Change from data valuation to close	0
Change from data valuation to close	0
Variance	239,684
Variance	$ 179,786

Reinsurance Effects of Reinsura

Reinsurance Effects of Reinsurance (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reinsurance Liabilities [Abstract]
Unpaid Loss and LAE reserves, Assumed				$ 217,522														$ 134,246	$ 217,522
Reinsurance recoverable on unpaid losses				880,797				$ 833,176										1,129,743	880,797	$ 833,176	$ 911,798
Unearned premiums, Assumed				166,339														45,182	166,339
Prepaid reinsurance premiums	$ 485,028	$ 182,947	$ 169,972	156,970	$ 154,574	$ 146,405	$ 132,157					$ 182,947	$ 146,405		$ 485,028	$ 154,574		517,122	156,970
Premiums:
Direct, Written																		4,637,911	2,964,188	2,235,272
Direct, Earned																		4,233,184	2,718,103	2,053,176
Assumed premiums written																		118,074	536,710	354,772
Assumed, Earned																		239,230	687,829	454,851
Total Gross Premiums, Written																		4,755,985	3,500,898	2,590,044
Premiums Earned, Gross																		4,472,414	3,405,932	2,508,027
Ceded premiums																		(1,178,390)	(428,202)	(403,502)
Ceded, Earned																		(818,238)	(410,761)	(377,921)
Net premium written																		3,577,595	3,072,696	2,186,542
Net earned premium	$ 864,301	$ 981,751	$ 918,485	$ 857,683	$ 769,776	$ 712,866	$ 654,846	$ 678,642	$ 503,335	$ 468,890	$ 479,239	$ 1,900,236	$ 1,367,712	$ 948,129	$ 2,764,537	$ 2,137,488	$ 1,451,464	3,654,176	2,995,171	2,130,106
Loss and LAE expense:
Loss and LAE expense, Assumed																		128,418	409,046	283,568
Ceded Loss and LAE																		$ 790,524	$ 463,603	$ 254,924

Reinsurance Narrative (Details)

Reinsurance Narrative (Details) - USD ($) $ in Thousands	Jul. 01, 2017	May 01, 2017	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Reinsurance Retention Policy
Funds held under Reinsurance Agreements			$ 186,964		$ 4,986
Personal Auto
Reinsurance Retention Policy
Reinsurance - Percentage of Business Ceded	15.00%
Reinsurance - Percentage of Ceding Commission	31.20%
Liability of the Reinsurer per Risk	$ 5,000
Liability of the Reinsurer per Event	$ 70,000
Homeowners
Reinsurance Retention Policy
Reinsurance - Percentage of Business Ceded	29.60%
Reinsurance - Percentage of Ceding Commission	42.50%
Liability of the Reinsurer per Risk	$ 5,000
Liability of the Reinsurer per Event	70,000
Property Catastrophe Program
Reinsurance Retention Policy
Amount of coverage in excess of retention		$ 575,000
Retention amount		70,000
Casualty Program
Reinsurance Retention Policy
Amount of coverage in excess of retention		45,000
Retention amount		$ 5,000
Reciprocal Exchanges | Property Catastrophe Program
Reinsurance Retention Policy
Amount of coverage in excess of retention	375,000
Retention amount	$ 20,000
Minimum | Personal Auto
Reinsurance Retention Policy
Reinsurance - Percentage of Ceding Commission	29.60%
Loss Ratio	63.40%
Maximum | Personal Auto
Reinsurance Retention Policy
Reinsurance - Percentage of Business Ceded	0.00%
Reinsurance - Percentage of Ceding Commission	32.80%
Loss Ratio	66.60%
MCCA
Reinsurance Retention Policy
Funds held under Reinsurance Agreements			0		0
MCCA | Medical Insurance
Reinsurance Retention Policy
Amount of coverage in excess of retention			555
MCCA | Automobile Insurance
Reinsurance Retention Policy
Amount of coverage in excess of retention				$ 545
Ceded Credit Risk, Secured
Reinsurance Retention Policy
Funds held under Reinsurance Agreements			93,176		55,844
Reciprocal Exchanges
Reinsurance Retention Policy
Funds held under Reinsurance Agreements			$ 22		$ 22

Reinsurance Premiums and Loss C

Reinsurance Premiums and Loss Ceded and Reinsurance Recoverables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effects of Reinsurance
Reinsurance recoverable on unpaid losses	$ 1,129,743	$ 880,797	$ 833,176	$ 911,798
Ceded earned premiums	818,238	410,761	377,921
Ceded Loss and LAE	790,524	463,603	254,924
MCCA
Effects of Reinsurance
Reinsurance recoverable on paid losses	7,948	7,969
Reinsurance recoverable on unpaid losses	661,562	663,943
Ceded earned premiums	9,323	9,404	12,146
Ceded Loss and LAE	14,304	26,510	15,482
NCRF
Effects of Reinsurance
Reinsurance recoverable on paid losses	34,698	29,274
Reinsurance recoverable on unpaid losses	118,701	100,470
Ceded earned premiums	190,809	165,491	158,613
Ceded Loss and LAE	$ 186,051	$ 173,926	$ 144,350

Reinsurance Concentration of Cr

Reinsurance Concentration of Credit Risk by Reinsurer (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Ceded Credit Risk
Reinsurance recoverable on unpaid losses	$ 1,129,743				$ 880,797				$ 833,176	$ 911,798
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	164,422				67,439
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	517,122	$ 485,028	$ 182,947	$ 169,972	156,970	$ 154,574	$ 146,405	$ 132,157
Funds Held	(186,964)				(4,986)
Reinsurance recoverable	1,624,323				1,100,220
MCCA
Ceded Credit Risk
Reinsurance recoverable on unpaid losses	661,562				663,943
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	7,948				7,969
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	3,948				3,911
Funds Held	0				0
Reinsurance recoverable	673,458				675,823
NCRF
Ceded Credit Risk
Reinsurance recoverable on unpaid losses	118,701				100,470
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	34,698				29,274
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	78,105				52,726
Funds Held	0				0
Reinsurance recoverable	231,504				182,470
Hannover Ruck SE
Ceded Credit Risk
Reinsurance recoverable on unpaid losses	97,208				26,782
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	40,725				10,264
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	169,704				0
Funds Held	(180,222)				(2)
Reinsurance recoverable	127,415				37,044
Related Party
Ceded Credit Risk
Reinsurance recoverable on unpaid losses	12,536
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	4,704
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	0
Funds Held	(47)
Reinsurance recoverable	17,193
Other reinsurers' balances - each less than 5% of total
Ceded Credit Risk
Reinsurance recoverable on unpaid losses	239,736				89,602
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	76,347				19,932
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	265,365				100,333
Funds Held	(6,695)				(4,984)
Reinsurance recoverable	574,753				204,883
Reciprocal Exchanges
Ceded Credit Risk
Reinsurance recoverable on unpaid losses	52,408				42,192
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	41,796				13,780
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	100,980				69,685
Funds Held	(22)				(22)
Reinsurance recoverable	195,162				125,635
NGHC
Ceded Credit Risk
Reinsurance recoverable on unpaid losses	1,077,335				838,605				$ 794,091	$ 888,215
Reinsurance recoverable on unpaid claims and allocated claim adjustment expenses	122,626				53,659
Prepaid reinsurance premiums (Exchanges - $100,980 and $69,685)	416,142				87,285
Funds Held	(186,942)				(4,964)
Reinsurance recoverable	$ 1,429,161				$ 974,585

Accounts Payable and Accrued128

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Accounts Payable
Accounts payable and accrued expenses	$ 431,881	$ 612,338	$ 469,803	$ 478,864	$ 337,910	$ 318,273	$ 274,784	$ 305,264	$ 285,634
Unrelated third parties
Accounts Payable
Accounts payable related to commissions	59,052				59,609
Accrued expenses related to employees	47,423				43,468
Information technology payable	30,387				24,417
Payable to carrier	16,988				38,839
Dividends payable	12,143				12,101
Escheats payable	11,528				12,887
Premiums payable	5,789				11,385
Marketing accruals	5,466				4,065
Interest payable	4,186				8,144
Investments payable	2,526				20,936
Other	96,295				72,788
Accounts payable and accrued expenses	291,783				308,639
Related party transactions
Accounts Payable
Information technology payable	133,768				11,600
License fee payable	0				13,601
Other	6,330				4,070
Related Party
Accounts Payable
Accounts payable and accrued expenses	140,098				29,271
Reciprocal Exchanges
Accounts Payable
Accounts payable and accrued expenses	8,827				6,781
NGHC
Accounts Payable
Accounts payable and accrued expenses	$ 423,054				$ 331,129

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current expense (benefit)
Federal																			$ 16,716	$ 62,750	$ 51,179
Foreign																			2,057	5,119	0
Total current tax expense																			18,773	67,869	51,179
Deferred expense (benefit)
Federal																			50,819	(14,843)	(7,909)
Foreign																			(8,319)	(19,028)	(27,094)
Total deferred tax expense (benefit)																			42,500	(33,871)	(35,003)
Provision for income taxes	$ 20,522	$ 18,475	$ 11,487	$ 10,789	$ (4,881)	$ 7,975	$ 13,686	$ 17,218	$ (7,226)	$ 7,639	$ 7,616	$ 8,147	$ 22,276	$ 30,904	$ 15,763	$ 40,751	$ 38,879	$ 23,402	61,273	33,998	16,176
Reciprocal Exchanges
Current expense (benefit)
Federal																			2,840	857	(1,059)
Foreign																			0	0	0
Total current tax expense																			2,840	857	(1,059)
Deferred expense (benefit)
Federal																			(8,485)	(10,648)	(4,890)
Foreign																			0	0	0
Total deferred tax expense (benefit)																			(8,485)	(10,648)	(4,890)
Provision for income taxes																			(5,645)	(9,791)	(5,949)
NGHC
Current expense (benefit)
Federal																			13,876	61,893	52,238
Foreign																			2,057	5,119	0
Total current tax expense																			15,933	67,012	52,238
Deferred expense (benefit)
Federal																			59,304	(4,195)	(3,019)
Foreign																			(8,319)	(19,028)	(27,094)
Total deferred tax expense (benefit)																			50,985	(23,223)	(30,113)
Provision for income taxes																			$ 66,918	$ 43,789	$ 22,125

Income Taxes - Domestic and For

Income Taxes - Domestic and Foreign Components of Income Before Taxes (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Entity Information
Domestic																		$ 221,346	$ 196,535	$ 233,216
Foreign																		(49,070)	18,236	(69,370)
Income before equity earnings of unconsolidated subsidiaries	$ 79,428	$ 26,575	$ 38,933	$ 44,557	$ 37,021	$ 64,923	$ 68,270	$ 24,457	$ 50,841	$ 42,377	$ 46,171	$ 65,508	$ 133,193	$ 88,548	$ 144,936	$ 170,214	$ 139,389	172,276	214,771	163,846
Reciprocal Exchanges
Entity Information
Domestic																		(9,282)	10,764	7,944
Foreign																		0	0	0
Income before equity earnings of unconsolidated subsidiaries																		(9,282)	10,764	7,944
NGHC
Entity Information
Domestic																		230,628	185,771	225,272
Foreign																		(49,070)	18,236	(69,370)
Income before equity earnings of unconsolidated subsidiaries																		$ 181,558	$ 204,007	$ 155,902

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Accrued expenses	$ 13,444	$ 49,734
Unearned premiums and other revenue	64,577	111,614
Bad debt	3,920	6,594
Depreciation	3,931	6,083
Contingent commissions	690	12,547
Loss reserve discount	11,462	13,178
Net operating loss carryforwards	17,512	28,488
Capital loss carryforwards	4,227	2,401
Special estimated tax payments	1,244	2,072
Impairments	783	16,313
Goodwill	0	1,701
Foreign translation	2,076	1,249
Stock-based compensation	3,396	4,171
Other	24,909	21,099
Gross deferred tax assets	152,171	277,244
Less: Valuation allowance	(5,410)	(7,135)
Total deferred tax assets	146,761	270,109
Deferred tax liabilities:
Deferred acquisition costs	47,687	76,498
Investments	503	353
Intangible assets	47,017	95,084
Loss reserve discount earnout	3,962	0
Goodwill	1,893	0
Premises and equipment	2,040	4,520
Statutory equalization reserves	0	8,319
Unrealized capital gains	91	9,303
Surplus note interest	13,003	22,575
Other	274	1,200
Gross deferred tax liabilities	116,470	217,852
Deferred tax asset	38,674	71,352
Deferred tax liability	(8,383)	(19,095)
Reciprocal Exchanges
Deferred tax assets:
Accrued expenses	5,249	13,216
Unearned premiums and other revenue	4,279	6,659
Bad debt	33	366
Depreciation	53	0
Contingent commissions	0	0
Loss reserve discount	953	1,396
Net operating loss carryforwards	3,905	5,655
Capital loss carryforwards	190	0
Special estimated tax payments	0	0
Impairments	0	0
Goodwill	0	0
Foreign translation	0	0
Stock-based compensation	0	0
Other	1,062	611
Gross deferred tax assets	15,724	27,903
Less: Valuation allowance	(5,410)	(7,135)
Total deferred tax assets	10,314	20,768
Deferred tax liabilities:
Deferred acquisition costs	4,376	10,555
Investments	0	353
Intangible assets	914	3,748
Loss reserve discount earnout	313	0
Goodwill	0	0
Premises and equipment	0	0
Statutory equalization reserves	0	0
Unrealized capital gains	91	1,865
Surplus note interest	13,003	22,575
Other	0	767
Gross deferred tax liabilities	18,697	39,863
Deferred tax asset	0	0
Deferred tax liability	(8,383)	(19,095)
NGHC
Deferred tax assets:
Accrued expenses	8,195	36,518
Unearned premiums and other revenue	60,298	104,955
Bad debt	3,887	6,228
Depreciation	3,878	6,083
Contingent commissions	690	12,547
Loss reserve discount	10,509	11,782
Net operating loss carryforwards	13,607	22,833
Capital loss carryforwards	4,037	2,401
Special estimated tax payments	1,244	2,072
Impairments	783	16,313
Goodwill	0	1,701
Foreign translation	2,076	1,249
Stock-based compensation	3,396	4,171
Other	23,847	20,488
Gross deferred tax assets	136,447	249,341
Less: Valuation allowance	0	0
Total deferred tax assets	136,447	249,341
Deferred tax liabilities:
Deferred acquisition costs	43,311	65,943
Investments	503	0
Intangible assets	46,103	91,336
Loss reserve discount earnout	3,649	0
Goodwill	1,893	0
Premises and equipment	2,040	4,520
Statutory equalization reserves	0	8,319
Unrealized capital gains	0	7,438
Surplus note interest	0	0
Other	274	433
Gross deferred tax liabilities	97,773	177,989
Deferred tax asset	38,674	71,352
Deferred tax liability	$ 0	$ 0

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure
Deferred tax assets, valuation allowance	$ 5,410	$ 7,135
Deferred tax liabilities, intangible assets	47,017	95,084
Deferred tax liability	$ 8,383	$ 19,095
Federal tax rate	35.00%	35.00%	35.00%
Deferred tax liabilities associated to unutilized equalization reserves	$ 0	$ 8,319
Tax benefit attributable to reduction of deferred tax liability	$ 8,319	$ 5,898	$ 27,094
Reduction in effective tax rate	4.83%	2.75%	16.54%
Unrecognized tax benefits that would affect effective tax rate	$ 0	$ 0
Interest or penalties recorded	0	0	$ 0
Reciprocal Exchanges
Income Tax Disclosure
Deferred tax assets, valuation allowance	5,410	7,135
Deferred tax liabilities, intangible assets	914	3,748
Deferred other tax expense (benefit)	0	0
Deferred tax liability	$ 8,383	$ 19,095
Federal tax rate	35.00%	35.00%	35.00%
Deferred tax liabilities associated to unutilized equalization reserves	$ 0	$ 0
Tax benefit attributable to reduction of deferred tax liability	0	0	$ 0
NGHC
Income Tax Disclosure
Tax Cuts And Jobs Act Of 2017, incomplete accounting, transition tax for accumulated foreign earnings, provisional income tax expense	25,783
Deferred tax assets, valuation allowance	0	0
Deferred tax liabilities, intangible assets	46,103	91,336
Deferred tax liability	0	0
Net operating loss carryforwards	$ 64,795	$ 65,237	$ 9,453
Federal tax rate	35.00%	35.00%	35.00%
Deferred tax liabilities associated to unutilized equalization reserves	$ 0	$ 8,319
Tax benefit attributable to reduction of deferred tax liability	8,319	$ 5,898	$ 27,094
Insurance Reserves, NJSIA
Income Tax Disclosure
Tax Cuts And Jobs Act Of 2017, incomplete accounting, transition tax for accumulated foreign earnings, provisional income tax expense	(5,194)
Deferred tax liabilities, intangible assets	$ 954

Income Taxes - Effective Income

Income Taxes - Effective Income Tax Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Entity Information
Income before provision for income taxes and earnings of equity method investments		$ 79,428	$ 26,575	$ 38,933	$ 44,557	$ 37,021	$ 64,923	$ 68,270	$ 24,457	$ 50,841	$ 42,377	$ 46,171	$ 65,508	$ 133,193	$ 88,548	$ 144,936	$ 170,214	$ 139,389	$ 172,276	$ 214,771	$ 163,846
Computed “expected” tax expense																			60,296	75,169	57,346
Tax effects resulting from:
Tax-exempt interest																			(2,744)	(3,361)	(1,519)
Exempt foreign income																			(4,940)	(13,416)	(11,393)
Equity method income																			(3,078)	5,460	1,206
Goodwill impairment																			1,709	1,023	6,113
Statutory equalization reserves																			(8,319)	(5,898)	(27,094)
State tax																				4,824	1,754
Change in valuation allowance																			1,255	(13,403)	(4,025)
Bargain purchase gain																				(8,508)
Deferred tax impairment due to 2017 tax reform																			20,589
Other permanent items																			(3,495)	(7,892)	(6,212)
Provision for income taxes	$ 20,522	$ 18,475	$ 11,487	$ 10,789	$ (4,881)	$ 7,975	$ 13,686	$ 17,218	$ (7,226)	$ 7,639	$ 7,616	$ 8,147	$ 22,276	$ 30,904	$ 15,763	$ 40,751	$ 38,879	$ 23,402	$ 61,273	$ 33,998	$ 16,176
Effective income tax rate reconciliation
Tax Rate																			35.00%	35.00%	35.00%
Tax-exempt interest, Tax Rate																			(1.59%)	(1.56%)	(0.93%)
Exempt foreign income, Tax Rate																			(2.87%)	(6.25%)	(6.95%)
Equity method income , Tax Rate																			(1.79%)	2.54%	0.74%
Goodwill impairment, Tax Rate																			0.99%	0.48%	3.73%
Statutory equalization reserves, Tax Rate																			(4.83%)	(2.75%)	(16.54%)
State tax, Tax Rate																				2.25%	1.07%
Change in valuation allowance, Tax Rate																			0.73%	(6.24%)	(2.46%)
Bargain purchase gain, Tax Rate																				(3.96%)
Deferred tax impairment due to 2017 tax reform																			11.95%
Other permanent items, Tax Rate																			(2.03%)	(3.68%)	(3.79%)
Total income tax reported, Tax Rate																			35.56%	15.83%	9.87%
Reciprocal Exchanges
Entity Information
Income before provision for income taxes and earnings of equity method investments																			$ (9,282)	$ 10,764	$ 7,944
Computed “expected” tax expense																			(3,249)	3,767	2,780
Tax effects resulting from:
Tax-exempt interest																			(110)	(149)	(165)
Exempt foreign income																			0	0	0
Equity method income																			0	0	0
Goodwill impairment																			0	0	0
Statutory equalization reserves																			0	0	0
State tax																				0	0
Change in valuation allowance																			1,255	(13,403)	(4,025)
Bargain purchase gain																				0
Deferred tax impairment due to 2017 tax reform																			(5,194)
Other permanent items																			1,653	(6)	(4,539)
Provision for income taxes																			$ (5,645)	$ (9,791)	$ (5,949)
Effective income tax rate reconciliation
Tax Rate																			35.00%	35.00%	35.00%
NGHC
Entity Information
Income before provision for income taxes and earnings of equity method investments																			$ 181,558	$ 204,007	$ 155,902
Computed “expected” tax expense																			63,545	71,402	54,566
Tax effects resulting from:
Tax-exempt interest																			(2,634)	(3,212)	(1,354)
Exempt foreign income																			(4,940)	(13,416)	(11,393)
Equity method income																			(3,078)	5,460	1,206
Goodwill impairment																			1,709	1,023	6,113
Statutory equalization reserves																			(8,319)	(5,898)	(27,094)
State tax																				4,824	1,754
Change in valuation allowance																			0	0	0
Bargain purchase gain																				(8,508)
Deferred tax impairment due to 2017 tax reform																			25,783
Other permanent items																			(5,148)	(7,886)	(1,673)
Provision for income taxes																			$ 66,918	$ 43,789	$ 22,125
Effective income tax rate reconciliation
Tax Rate																			35.00%	35.00%	35.00%

Debt - 7.625% Subordinated Note

Debt - 7.625% Subordinated Notes due 2055 (Details) - Senior Notes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Aug. 18, 2015	May 23, 2014
7.625% Notes
Debt Instrument
Interest rate on debt	7.625%
Debt				$ 100,000
Proceeds from debt		$ 96,550
Interest Expense, Debt	$ 7,454	7,625	$ 2,967
7.625% Notes | Indenture Excess Leverage Ratio | Minimum
Debt Instrument
Ratio of Indebtedness to Net Capital	0.35
7.625% Notes | Indenture Excess Leverage Ratio | Maximum
Debt Instrument
Ratio of Indebtedness to Net Capital	1
6.75% Notes
Debt Instrument
Interest rate on debt	6.75%
Debt					$ 250,000
Proceeds from debt			245,000
Interest Expense, Debt	$ 23,688	$ 23,625	$ 18,428
6.75% Notes | Indenture Excess Leverage Ratio | Minimum
Debt Instrument
Ratio of Indebtedness to Net Capital	0.35
6.75% Notes | Indenture Excess Leverage Ratio | Maximum
Debt Instrument
Ratio of Indebtedness to Net Capital	1

Debt - 6.75% Notes due 2024 (De

Debt - 6.75% Notes due 2024 (Details) - Senior Notes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Oct. 08, 2015	May 23, 2014
6.75% Notes
Debt Instrument
Interest rate on debt	6.75%
Debt					$ 250,000
Proceeds from debt			$ 245,000
Interest Expense, Debt	$ 23,688	$ 23,625	$ 18,428
6.75% Notes | Indenture Excess Leverage Ratio | Minimum
Debt Instrument
Ratio of Indebtedness to Net Capital	0.35
6.75% Notes | Indenture Excess Leverage Ratio | Maximum
Debt Instrument
Ratio of Indebtedness to Net Capital	1
Additional 6.75% Notes
Debt Instrument
Interest rate on debt	6.75%
Debt				$ 100,000
Proceeds from debt		$ 98,850

Debt - Subordinated Debentures

Debt - Subordinated Debentures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Nov. 01, 2016
Debt Instrument
Other investments (related parties - $347,548 and $373,688)	$ 459,549	$ 470,877
Surplus Notes | Subordinated Debentures Tranche $41,238 due 2035
Debt Instrument
Debt			$ 41,238
Surplus Notes | Subordinated Debentures Tranche $41,238 due 2035 | London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate	3.40%
Surplus Notes | Subordinated Debentures Tranche $30,930 due 2037
Debt Instrument
Debt			$ 30,930
Surplus Notes | Subordinated Debentures Tranche $30,930 due 2037 | London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate	4.25%
Surplus Notes | Subordinated Debentures
Debt Instrument
Debt Instrument, Redemption Price, Percentage	100.00%
Interest Expense, Debt	$ 3,768	$ 546

Debt - Imperial-related Debt (D

Debt - Imperial-related Debt (Details) - Surplus Notes - Imperial Surplus Notes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 27, 2014
Debt Instrument
Debt				$ 5,000
Debt Instrument, Redemption Price, Percentage	100.00%
Interest Expense, Debt	$ 265	$ 240	$ 220
London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate	4.05%

Debt - SPCIC-related Debt (Deta

Debt - SPCIC-related Debt (Details) - Surplus Notes - SPCIC Surplus Notes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Oct. 07, 2016
Debt Instrument
Debt			$ 4,000
Debt Instrument, Redemption Price, Percentage	100.00%
Interest Expense, Debt	$ 217	$ 51
London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate	4.15%

Debt - Revolving Credit Agreeme

Debt - Revolving Credit Agreement (Details) - Credit Agreement - JPMorgan Chase, N.A. - USD ($) $ in Thousands	May 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Jan. 25, 2016
Debt Instrument
Line of Credit Facility, Maximum Borrowing Capacity				$ 225,000
Line of Credit Facility, Maximum Amount Outstanding During Period		$ 245,000
Letter Of Credit Fronting Fee		0.125%
Line of Credit Facility, Commitment Fee Percentage		0.30%
Proceeds from Lines of Credit	$ 190,000
Line of Credit Facility, Interest Rate at Period End		3.77%
Interest Expense, Debt		$ 4,229	$ 945
Minimum
Debt Instrument
Line of Credit Facility, Current Borrowing Capacity				112,500
Line of Credit Facility, Commitment Fee Percentage		0.20%
Maximum
Debt Instrument
Line of Credit Facility, Current Borrowing Capacity				$ 50,000
Line of Credit Facility, Commitment Fee Percentage		0.30%
Failure To Pay Interest Or Fees
Debt Instrument
Number Of Days Failure to Pay Interest Or Fees		3 days
Federal Funds Purchased
Debt Instrument
Debt Instrument, Description of Variable Rate Basis		federal funds
Alternate Base Rate Or LIBOR
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate		0.50%
London Interbank Offered Rate (LIBOR)
Debt Instrument
Debt Instrument, Description of Variable Rate Basis		LIBOR
Debt Instrument, Basis Spread on Variable Rate		1.00%

Debt - Century-National Promiss

Debt - Century-National Promissory Note (Details) - USD ($) $ in Thousands	Jun. 01, 2016	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument
Repayments of Notes Payable			$ 172,839	$ 18,150	$ 631
Loans Payable | Century-National Promissory Note
Debt Instrument
Loans Payable	$ 172,794
Debt Instrument, term	2 years
Debt Instrument, Periodic Payment, Principal	$ 86,397
Interest rate on debt			4.40%
Interest Expense, Debt			$ 4,689	$ 4,615
Repayments of Notes Payable		$ 182,099
Interest payable		$ 9,305

Debt - Debt Maturities (Details

Debt - Debt Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Maturities of Debt
2,018	$ 0
2,019	0
2,020	190,000
2,021	0
2,022	0
Thereafter	531,168
Total principal amount of debt	721,168
Less: Unamortized debt issuance costs and unamortized discount	(7,458)
Carrying amount of debt	713,710	$ 754,922	$ 754,736	$ 745,962	$ 752,001	$ 675,507	$ 678,715	$ 446,244
Credit Agreement | JPMorgan Chase, N.A.
Maturities of Debt
2,018	0
2,019	0
2,020	190,000
2,021	0
2,022	0
Thereafter	0
Total principal amount of debt	190,000
Senior Notes | 7.625% Notes
Maturities of Debt
2,018	0
2,019	0
2,020	0
2,021	0
2,022	0
Thereafter	100,000
Total principal amount of debt	100,000
Carrying amount of debt	96,756				96,669
Senior Notes | 6.75% Notes
Maturities of Debt
2,018	0
2,019	0
2,020	0
2,021	0
2,022	0
Thereafter	350,000
Total principal amount of debt	350,000
Carrying amount of debt	345,786				345,135
Senior Notes | Subordinated Debentures
Maturities of Debt
2,018	0
2,019	0
2,020	0
2,021	0
2,022	0
Thereafter	72,168
Total principal amount of debt	72,168
Surplus Notes | Subordinated Debentures
Maturities of Debt
Carrying amount of debt	72,168				72,168
Surplus Notes | Imperial Surplus Notes
Maturities of Debt
2,018	0
2,019	0
2,020	0
2,021	0
2,022	0
Thereafter	5,000
Total principal amount of debt	5,000
Carrying amount of debt	5,000				5,000
Surplus Notes | SPCIC Surplus Notes
Maturities of Debt
2,018	0
2,019	0
2,020	0
2,021	0
2,022	0
Thereafter	4,000
Total principal amount of debt	4,000
Carrying amount of debt	$ 4,000				$ 4,000

Related Party Transactions - As

Related Party Transactions - Asset Management Agreement (Details) - Related Party - Asset Management Fee - AAIM - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction
Asset management fee percentage, above threshold	0.0375%
Asset management fee, threshold to determine fee	$ 1,000,000,000
Period allowed for party to cure breach of contract	30 days
Asset management costs	$ 4,716,000	$ 3,436,000	$ 2,384,000
Payable related to management services	$ 1,208,000	$ 926,000

Related Party Transactions - Ma

Related Party Transactions - Master Service Agreement (Details) - Related Party - AmTrust Financial Services, Inc. - USD ($) $ in Thousands	Sep. 13, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction
Aircraft Rental and Landing Fees		$ 30
License Fee For Policy Management System
Related Party Transaction
License fee, percentage		1.25%
Master Service Agreement
Related Party Transaction
Expenses from reinsurance affiliates		$ 41,540	$ 51,446	$ 36,742
Due from (to) related parties		$ (3,682)	$ (27,693)
Policy Administration System
Related Party Transaction
Related Party Transaction, Purchases from Related Party	$ 200,000
Payments to Acquire Software	66,667
Maximum | Policy Administration System
Related Party Transaction
Expenses from reinsurance affiliates	$ 5,000

Related Party Transactions - Re

Related Party Transactions - Reinsurance Agreement (Details) - AARC - Related Party - USD ($) $ in Thousands	Mar. 22, 2012	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reinsurance
Related Party Transaction
Percentage of business ceded	25.00%
Percentage of related losses ceded	25.00%
Reinsurance - Percentage of Ceding Commission	25.00%
Prior notice period required for written notification of termination	90 days
Reinsurance Recoverable
Related Party Transaction
Due from (to) related parties		$ 1,552	$ 1,083
Commission Receivable
Related Party Transaction
Due from (to) related parties		174	139
Reinsurance Payable
Related Party Transaction
Due from (to) related parties		(670)	(533)
Ceded Premiums
Related Party Transaction
Amounts of transaction		2,524	2,184	$ 1,504
Ceding Commission Income
Related Party Transaction
Amounts of transaction		(882)	(443)	(470)
Ceded Losses and LAE
Related Party Transaction
Amounts of transaction		$ (1,659)	$ (1,293)	$ (814)

Related Party Transactions - NG

Related Party Transactions - NGHC Quota Share Agreement (Details) - Related Party - USD ($) $ in Thousands	12 Months Ended			53 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jul. 31, 2014
ACP Re Ltd., Maiden Insurance Company, and Technology Insurance Company | Reinsurance
Related Party Transaction
Percentage of business ceded				50.00%
ACP Re Ltd., Maiden Insurance Company, and Technology Insurance Company | Reinsurance Recoverable on Paid and Unpaid Losses
Related Party Transaction
Due from (to) reinsurance treaties	$ 15,688	$ 2,938
Amounts of transaction	3,356	13,271	$ 8,104
ACP Re
Related Party Transaction
Assets held-in-trust	6,530	801
Maiden Insurance Company, a subsidiary of Maiden
Related Party Transaction
Assets held-in-trust	$ 13,834	$ 13,298

Related Party Transactions - Ag

Related Party Transactions - Agreements with ACP Re and Affiliated Entities (Details) - USD ($) $ in Thousands	Jul. 28, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 15, 2014
Related Party Transaction
Other investments (related parties - $347,548 and $373,688)		$ 459,549	$ 470,877
ACP Re
Related Party Transaction
Loans and leases receivable, related parties					$ 125,000
Related Party
Related Party Transaction
Other investments (related parties - $347,548 and $373,688)		347,548	373,688
Related Party | ACP Re
Related Party Transaction
Maintenance covenant, minimum collateral interest as percent of value of outstanding loan balance	115.00%
Percent of outstanding principal balance of loan due and payable annually after tenth anniversary	2.00%
Minimum percent of change in control included as events of default	50.00%
Related Party | Tower International | ACP Re
Related Party Transaction
Financing principal amount, aggregate					$ 250,000
Related Party | ACP Re
Related Party Transaction
Interest income, related party		4,654	7,593	$ 8,701
Related Party | Loans | ACP Re
Related Party Transaction
Interest rate on debt	3.70%				7.00%
Maximum percent of interest that may be paid in kind	1.20%
Notes Receivable | Related Party
Related Party Transaction
Other investments (related parties - $347,548 and $373,688)		$ 126,173	$ 125,000

Related Party Transactions Othe

Related Party Transactions Other Related Party Transactions (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Related Party | Lease Agreement 59 Maiden Lane
Related Party Transaction
Related Party Transaction, Expenses from Transactions with Related Party	$ 783
Related Party | Lease Agreement 30 North LaSalle
Related Party Transaction
Related Party Transaction, Expenses from Transactions with Related Party	297
Chief Executive Officer
Related Party Transaction
Aircraft Rental and Landing Fees	$ 93

Commitments and Contingencies -

Commitments and Contingencies - Lease Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Lease expense	$ 35,435	$ 24,772	$ 14,310
Operating Leases
2,018	32,165
2,019	29,837
2,020	23,856
2,021	17,869
2,022	14,328
Thereafter	45,646
Total	163,701
Capital Leases
2,018	8,361
2,019	8,660
2,020	8,974
2,021	4,632
2,022	620
Thereafter	1,300
Total	32,547
Total
2,018	40,526
2,019	38,497
2,020	32,830
2,021	22,501
2,022	14,948
Thereafter	46,946
Total	$ 196,248

Commitments and Contingencie149

Commitments and Contingencies - Employment Agreements (Details) - Employment Agreements $ in Thousands	Dec. 31, 2017USD ($)
Amounts payable under employment agreements:
2,018	$ 5,795
2,019	1,436
2,020	29
Total	$ 7,260

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Share price (in usd per share)	$ 19.64
Issuance of common stock	$ 0	$ 4,942	$ 210,642
Preferred stock, par value	$ 0.01	$ 0.01
Issuance of preferred stock	$ 0	$ 193,518	$ 159,552
Common Stock
Class of Stock [Line Items]
Issuance of stock, shares (in shares)		272,609	11,500,000
Common Stock | Series B Preferred Stock
Class of Stock [Line Items]
Issuance of stock, shares (in shares)			165,000
Preferred stock | Series A Preferred Stock
Class of Stock [Line Items]
Issuance of stock, shares (in shares)			165,000	2,200,000
Preferred stock, dividend rate, percentage				7.50%
Preferred stock, par value				$ 0.01
Preferred stock, liquidation preference per share			$ 25	$ 25
Preferred stock | American Depositary Shares
Class of Stock [Line Items]
Issuance of stock, shares (in shares)		8,000,000	6,600,000
Preferred stock, liquidation preference per share		$ 25	$ 25
Preferred stock | Series C Preferred Stock
Class of Stock [Line Items]
Issuance of stock, shares (in shares)		200,000
Share price (in usd per share)		$ 0.01
Preferred stock, dividend rate, percentage		7.50%
Preferred stock, liquidation preference per share		$ 1,000
Preferred stock | Series B Preferred Stock
Class of Stock [Line Items]
Issuance of stock, shares (in shares)		200,000
Preferred stock, dividend rate, percentage			7.50%
Preferred stock, par value			$ 0.01
Preferred stock, liquidation preference per share			$ 1,000

Benefits Plan (Details)

Benefits Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Retirement Benefits [Abstract]
Contribution expense	$ 8,049	$ 5,251	$ 3,729

Statutory Financial Data, Ri152

Statutory Financial Data, Risk-Based Capital and Dividends Restrictions - Statutory Financial Data (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)company	Dec. 31, 2015USD ($)
Statutory Accounting Practices
Number of Domestic Property and Casualty Insurance Companies Acquired | company		7
Number of Domestic Life Insurance Companies Acquired | company		1
Statutory Capital and Surplus	$ 316,548	$ 168,913
Reciprocal Exchanges
Statutory Accounting Practices
Statutory Capital and Surplus	125,222	149,288
Statutory Net Income (Loss)	(1,904)	23,884	$ 23,346
Property and Casualty Domestic Entities
Statutory Accounting Practices
Statutory Capital and Surplus	1,329,301	1,243,299
Statutory Net Income (Loss)	190,590	67,831	(5,757)
Property and Casualty Foreign Entities
Statutory Accounting Practices
Statutory Capital and Surplus	686,784	710,946
Statutory Net Income (Loss)	(133,757)	6,470	154,122
Property and Casualty
Statutory Accounting Practices
Statutory Capital and Surplus	2,016,085	1,954,245
Statutory Net Income (Loss)	56,833	74,301	148,365
Life Insurance Domestic Entities
Statutory Accounting Practices
Statutory Capital and Surplus	36,326	27,163
Statutory Net Income (Loss)	10,148	6,259	893
Life Insurance Foreign Entities
Statutory Accounting Practices
Statutory Capital and Surplus	60,650	65,106
Statutory Net Income (Loss)	(19,456)	3,414	8,271
Life Insurance
Statutory Accounting Practices
Statutory Capital and Surplus	96,976	92,269
Statutory Net Income (Loss)	$ (9,308)	$ 9,673	$ 9,164

Statutory Financial Data, Ri153

Statutory Financial Data, Risk-Based Capital and Dividends Restrictions - Dividend Restrictions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Insurance [Abstract]
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments with Regulatory Approval	$ 387,620	$ 397,125
Cash Dividends Paid to Parent Company	$ 339,398	$ 29,500	$ 23,751

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)plan$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / shares
Share-based Compensation Arrangement by Share-based Payment Award
Number of equity incentive plans | plan	2
Share price (in usd per share) | $ / shares	$ 19.64
Options granted in period (in shares) | shares	0	0
Intrinsic value of stock options exercised	$ 1,782	$ 6,533	$ 7,973
Fair value options vested in period	$ 501	$ 1,847	$ 2,647
Granted (in dollars per share) | $ / shares	$ 24.06	$ 20.11	$ 20.34
Share-based compensation expense	$ 8,324	$ 8,221	$ 5,937
Unrecognized compensation cost	$ 12,277
Period for recognition	1 year 6 months 15 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award
Exercise period upon end of employment	30 days
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Maximum term	10 years
Unrecognized compensation cost	$ 216
Employee Stock Option | Minimum
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting period	1 year
Employee Stock Option | Maximum
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting period	5 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award
Share-based compensation arrangement by share-based payment award, equity instruments other than options, vested in period, fair value	$ 3,661	$ 1,714	$ 437
Unrecognized compensation cost	$ 12,061
Restricted Stock Units (RSUs) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting period	3 years
Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting period	4 years
Common Stock
Share-based Compensation Arrangement by Share-based Payment Award
Number of shares authorized | shares	7,435,000
Number of shares available | shares	966,561

Share-Based Compensation - Stoc

Share-Based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Shares
Outstanding, beginning of year (in shares)	3,583,670
Granted (in shares)	0	0
Exercised (in shares)	(133,085)
Outstanding, end of year (in shares)	3,450,585	3,583,670
Weighted Average Exercise Price (in usd per share)
Outstanding at beginning of year (in dollars per share)	$ 9.29
Exercises in period, weighted average exercise price (in dollars per share)	9.46
Outstanding at end of year (in dollars per share)	$ 9.37	$ 9.29
Employee Stock Option
Shares
Exercisable shares	3,406,835
Weighted Average Exercise Price (in usd per share)
Exercisable options, weighted average exercise price (in dollars per share)	$ 9.26
Options, outstanding, weighted average remaining contractual term (in years)	4 years 11 months 17 days
Options, exercisable, weighted average remaining contractual term (in years)	4 years 11 months 9 days
Options, outstanding, intrinsic value	$ 35,450
Options, exercisable, intrinsic value	$ 35,361

Share-Based Compensation - RSU

Share-Based Compensation - RSU Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
RSUs
Non-vested at beginning of period (in shares)	567,972
Granted (in shares)	514,021
Vested (in shares)	(214,724)
Forfeited (in shares)	(21,810)
Non-vested at end of period (in shares)	845,459	567,972
Weighted Average Grant Date Fair Value
Non-vested at beginning of period (in dollars per share)	$ 16.64
Granted (in dollars per share)	24.06	$ 20.11	$ 20.34
Vested (in dollars per share)	17.05
Forfeited (in dollars per share)	18.23
Non-vested at end of period (in dollars per share)	$ 21.83	$ 16.64

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share, Diluted
Net income (loss) attributable to NGHC	$ (2,055)	$ 57,645	$ 13,332	$ 36,923	$ 47,029	$ 26,590	$ 46,865	$ 55,222	$ 15,448	$ 41,302	$ 38,016	$ 42,322	$ 50,255	$ 102,087	$ 80,338	$ 107,900	$ 128,677	$ 121,640	$ 105,845	$ 175,706	$ 137,088
Dividends on preferred stock		(7,875)	(7,875)	(7,875)	(7,875)	(8,208)	(4,125)	(4,125)	(4,125)	(4,125)	(4,744)	(1,031)	(15,750)	(8,250)	(5,775)	(23,625)	(16,458)	(9,900)	(31,500)	(24,333)	(14,025)
Net income (loss) attributable to NGHC common stockholders	$ (9,930)	$ 49,770	$ 5,457	$ 29,048	$ 39,154	$ 18,382	$ 42,740	$ 51,097	$ 11,323	$ 37,177	$ 33,272	$ 41,291	$ 34,505	$ 93,837	$ 74,563	$ 84,275	$ 112,219	$ 111,740	$ 74,345	$ 151,373	$ 123,063
Weighted average number of common shares outstanding – basic		106,645,601	106,560,000	106,467,599	106,395,429	106,002,337	105,803,802	105,597,594	105,503,021	100,360,687	93,597,448	93,454,236	106,514,396	105,700,682	93,527,977	106,556,662	105,801,817	95,877,178	106,588,402	105,951,752	98,241,904
Weighted average number of common shares outstanding – diluted (in shares)		108,520,964	109,447,812	109,166,681	108,973,892	108,423,998	108,197,897	108,266,508	108,161,786	102,940,728	96,181,037	96,087,952	109,364,273	107,987,406	96,005,397	108,690,139	108,053,177	98,314,808	108,752,262	108,278,318	100,723,936
Basic earnings per share (usd per share)	$ (0.09)	$ 0.47	$ 0.05	$ 0.27	$ 0.37	$ 0.17	$ 0.40	$ 0.48	$ 0.11	$ 0.37	$ 0.36	$ 0.44	$ 0.32	$ 0.89	$ 0.80	$ 0.79	$ 1.06	$ 1.17	$ 0.70	$ 1.43	$ 1.25
Diluted earnings per share (usd per share)	$ (0.09)	$ 0.46	$ 0.05	$ 0.27	$ 0.36	$ 0.17	$ 0.40	$ 0.47	$ 0.10	$ 0.36	$ 0.35	$ 0.43	$ 0.32	$ 0.87	$ 0.78	$ 0.78	$ 1.04	$ 1.14	$ 0.68	$ 1.40	$ 1.22
Employee Stock Option
Earnings Per Share, Diluted
Share options																			1,947,546	1,891,083	2,119,358
Restricted Stock Units (RSUs)
Earnings Per Share, Diluted
Restricted stock units																			216,314	435,483	362,674

Segment Information - Revenues

Segment Information - Revenues of Business Segments (Details) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2017USD ($)segment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Segment Reporting [Abstract]
Number of business segments | segment																			2
Underwriting revenue:
Gross premium written																			$ 4,755,985	$ 3,500,898	$ 2,590,044
Ceded premiums																			(1,178,390)	(428,202)	(403,502)
Net premium written																			3,577,595	3,072,696	2,186,542
Change in unearned premium																			76,581	(77,525)	(56,436)
Net earned premium		$ 864,301	$ 981,751	$ 918,485	$ 857,683	$ 769,776	$ 712,866	$ 654,846	$ 678,642	$ 503,335	$ 468,890	$ 479,239	$ 1,900,236	$ 1,367,712	$ 948,129	$ 2,764,537	$ 2,137,488	$ 1,451,464	3,654,176	2,995,171	2,130,106
Ceding commission income																			116,456	45,600	43,790
Service and fee income		122,526	125,176	125,942	98,194	95,662	90,017	96,944	100,213	60,907	57,558	54,870	251,118	186,961	112,428	373,644	282,623	173,335	502,927	380,817	273,548
Total underwriting revenue																			4,273,559	3,421,588	2,447,444
Underwriting expenses:
Loss and loss adjustment expense		639,145	711,194	618,817	612,675	542,133	502,419	435,053	514,433	331,561	307,969	331,357	1,330,011	937,472	639,326	1,969,156	1,479,605	970,887	2,626,082	2,092,280	1,485,320
Acquisition costs and other underwriting expenses		163,585	188,795	174,720	135,043	140,557	108,691	112,716	110,982	108,927	96,685	90,068	363,515	221,407	186,753	527,100	361,964	295,680	672,429	497,007	406,662
General and administrative expenses		214,127	211,494	255,185	230,771	166,536	161,138	150,703	158,432	89,356	98,095	81,093	466,679	311,841	179,188	680,806	478,377	268,544	912,996	709,148	426,976
Total underwriting expenses																			4,211,507	3,298,435	2,318,958
Underwriting income																			62,052	123,153	128,486
Net investment income		27,147	29,446	26,390	22,712	27,676	27,528	21,670	22,385	18,472	18,335	16,148	55,836	49,198	34,483	82,983	76,874	52,955	110,745	99,586	75,340
Net loss on investments		47,605	(2,175)	(1,412)	10,600	(11,009)	3,995	4,318	(7,750)	(4,751)	(1,026)	2,432	(3,587)	8,313	1,406	44,018	(2,696)	(3,345)	46,763	7,904	(11,095)
Net gains on investments																			46,763	7,904
Other income (expense)		(3,901)	(6,098)	9,801	24,308			(1,895)					3,703			(198)			(198)	24,308	0
Earnings (losses) of equity method investments (related parties)	$ (7,537)	(1,997)	(1,915)	2,654	6,010	553	4,856	4,182	(1,757)	(312)	1,054	4,458	739	9,038	5,512	(1,258)	9,591	5,200	(8,795)	15,601	3,443
Interest expense		(11,495)	(11,550)	(11,545)	(11,645)	(10,455)	(8,939)	(9,141)	(1,776)	(9,428)	(8,601)	(9,080)	(23,095)	(18,080)	(17,681)	(34,590)	(28,535)	(27,109)	(47,086)	(40,180)	(28,885)
Provision for income taxes	(20,522)	(18,475)	(11,487)	(10,789)	4,881	(7,975)	(13,686)	(17,218)	7,226	(7,639)	(7,616)	(8,147)	(22,276)	(30,904)	(15,763)	(40,751)	(38,879)	(23,402)	(61,273)	(33,998)	(16,176)
Net loss attributable to non-controlling interest		(1,311)	159	6,125	(8,419)	(3,009)	(9,228)	(12)	(14,478)	(1,588)	2,201	(160)	6,284	(9,240)	2,041	4,973	(12,249)	453	3,637	(20,668)	(14,025)
Net income (loss) attributable to NGHC	$ (2,055)	$ 57,645	$ 13,332	$ 36,923	$ 47,029	$ 26,590	$ 46,865	$ 55,222	$ 15,448	$ 41,302	$ 38,016	$ 42,322	$ 50,255	$ 102,087	$ 80,338	$ 107,900	$ 128,677	$ 121,640	105,845	175,706	137,088
Operating Segments | Property and Casualty
Underwriting revenue:
Gross premium written																			4,174,583	3,036,888	2,338,122
Ceded premiums																			(1,132,284)	(382,860)	(367,533)
Net premium written																			3,042,299	2,654,028	1,970,589
Change in unearned premium																			78,594	(73,284)	(51,784)
Net earned premium																			3,120,893	2,580,744	1,918,805
Ceding commission income																			115,443	44,269	42,699
Service and fee income																			348,313	241,881	174,738
Total underwriting revenue																			3,584,649	2,866,894	2,136,242
Underwriting expenses:
Loss and loss adjustment expense																			2,307,619	1,791,070	1,313,690
Acquisition costs and other underwriting expenses																			517,550	394,277	340,663
General and administrative expenses																			741,499	580,815	344,865
Total underwriting expenses																			3,566,668	2,766,162	1,999,218
Underwriting income																			17,981	100,732	137,024
Net investment income																			0	0	0
Net loss on investments																					0
Net gains on investments																			0	0
Other income (expense)																			0	0
Earnings (losses) of equity method investments (related parties)																			0	0	0
Interest expense																			0	0	0
Provision for income taxes																			0	0	0
Net loss attributable to non-controlling interest																			0	0	0
Net income (loss) attributable to NGHC																			17,981	100,732	137,024
Operating Segments | Accident and Health
Underwriting revenue:
Gross premium written																			581,402	464,010	251,922
Ceded premiums																			(46,106)	(45,342)	(35,969)
Net premium written																			535,296	418,668	215,953
Change in unearned premium																			(2,013)	(4,241)	(4,652)
Net earned premium																			533,283	414,427	211,301
Ceding commission income																			1,013	1,331	1,091
Service and fee income																			154,614	138,936	98,810
Total underwriting revenue																			688,910	554,694	311,202
Underwriting expenses:
Loss and loss adjustment expense																			318,463	301,210	171,630
Acquisition costs and other underwriting expenses																			154,879	102,730	65,999
General and administrative expenses																			171,497	128,333	82,111
Total underwriting expenses																			644,839	532,273	319,740
Underwriting income																			44,071	22,421	(8,538)
Net investment income																			0	0	0
Net loss on investments																					0
Net gains on investments																			0	0
Other income (expense)																			0	0
Earnings (losses) of equity method investments (related parties)																			0	0	0
Interest expense																			0	0	0
Provision for income taxes																			0	0	0
Net loss attributable to non-controlling interest																			0	0	0
Net income (loss) attributable to NGHC																			44,071	22,421	(8,538)
Corporate Segment
Underwriting revenue:
Gross premium written																			0	0	0
Ceded premiums																			0	0	0
Net premium written																			0	0	0
Change in unearned premium																			0	0	0
Net earned premium																			0	0	0
Ceding commission income																			0	0	0
Service and fee income																			0	0	0
Total underwriting revenue																			0	0	0
Underwriting expenses:
Loss and loss adjustment expense																			0	0	0
Acquisition costs and other underwriting expenses																			0	0	0
General and administrative expenses																			0	0	0
Total underwriting expenses																			0	0	0
Underwriting income																			0	0	0
Net investment income																			110,745	99,586	75,340
Net loss on investments																					(11,095)
Net gains on investments																			46,763	7,904
Other income (expense)																			(198)	24,308
Earnings (losses) of equity method investments (related parties)																			(8,795)	15,601	3,443
Interest expense																			(47,086)	(40,180)	(28,885)
Provision for income taxes																			(61,273)	(33,998)	(16,176)
Net loss attributable to non-controlling interest																			3,637	(20,668)	(14,025)
Net income (loss) attributable to NGHC																			$ 43,793	$ 52,553	$ 8,602

Segment Information - Long Live

Segment Information - Long Lived Assets and Total Assets of Business Segments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Segment Reporting Information
Premiums and other receivables, net	$ 1,324,321	$ 1,340,836	$ 1,332,694	$ 1,394,309	$ 1,091,774	$ 840,460	$ 823,410	$ 819,539
Deferred acquisition costs	216,389	227,720	254,913	242,784	220,922	206,087	174,660	145,155
Reinsurance recoverable	1,294,165	1,139,880	969,081	968,087	948,236	1,001,006	923,522	904,764
Prepaid reinsurance premiums	517,122	485,028	182,947	169,972	156,970	154,574	146,405	132,157
Intangible assets, net and Goodwill	578,223				626,084
Prepaid and other assets	155,830	114,232	127,302	127,733	133,805	54,225	69,269	61,039
Corporate and other assets	4,353,693				4,060,237
Total assets	8,439,743	$ 8,489,033	$ 7,807,704	$ 7,719,781	7,238,028	$ 6,842,828	$ 6,500,741	$ 5,774,541	$ 5,556,192
Operating Segments | Property and Casualty
Segment Reporting Information
Premiums and other receivables, net	1,177,350				930,189
Deferred acquisition costs	198,283				207,597
Reinsurance recoverable	1,284,325				937,303
Prepaid reinsurance premiums	517,122				156,970
Intangible assets, net and Goodwill	464,153				524,981
Prepaid and other assets	21,141				28,077
Corporate and other assets	0				0
Total assets	3,662,374				2,785,117
Operating Segments | Accident and Health
Segment Reporting Information
Premiums and other receivables, net	117,000				149,387
Deferred acquisition costs	18,106				13,325
Reinsurance recoverable	9,840				10,933
Prepaid reinsurance premiums	0				0
Intangible assets, net and Goodwill	114,070				101,103
Prepaid and other assets	35,608				25,854
Corporate and other assets	0				0
Total assets	294,624				300,602
Corporate Segment
Segment Reporting Information
Premiums and other receivables, net	29,971				12,198
Deferred acquisition costs	0				0
Reinsurance recoverable	0				0
Prepaid reinsurance premiums	0				0
Intangible assets, net and Goodwill	0				0
Prepaid and other assets	99,081				79,874
Corporate and other assets	4,353,693				4,060,237
Total assets	$ 4,482,745				$ 4,152,309

Segment Information - Schedule

Segment Information - Schedule of Revenue by Geographical Location (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information
Gross premium written																		$ 4,755,985	$ 3,500,898	$ 2,590,044
Net premium written																		3,577,595	3,072,696	2,186,542
Net earned premium	$ 864,301	$ 981,751	$ 918,485	$ 857,683	$ 769,776	$ 712,866	$ 654,846	$ 678,642	$ 503,335	$ 468,890	$ 479,239	$ 1,900,236	$ 1,367,712	$ 948,129	$ 2,764,537	$ 2,137,488	$ 1,451,464	3,654,176	2,995,171	2,130,106
North America
Segment Reporting Information
Gross premium written																		4,636,464	3,397,933	2,501,722
Net premium written																		3,458,074	2,969,731	2,098,220
Net earned premium																		3,537,566	2,897,639	2,046,486
Europe
Segment Reporting Information
Gross premium written																		119,521	102,965	88,322
Net premium written																		119,521	102,965	88,322
Net earned premium																		116,610	97,532	83,620
Reciprocal Exchanges
Segment Reporting Information
Gross premium written																		383,773	241,540	283,582
Net premium written																		175,649	120,548	126,091
Net earned premium																		169,871	110,395	134,709
Reciprocal Exchanges | North America
Segment Reporting Information
Gross premium written																		383,773	241,540	283,582
Net premium written																		175,649	120,548	126,091
Net earned premium																		169,871	110,395	134,709
Reciprocal Exchanges | Europe
Segment Reporting Information
Gross premium written																		0	0	0
Net premium written																		0	0	0
Net earned premium																		0	0	0
NGHC
Segment Reporting Information
Gross premium written																		4,372,212	3,259,358	2,306,462
Net premium written																		3,401,946	2,952,148	2,060,451
Net earned premium																		3,484,305	2,884,776	1,995,397
NGHC | North America
Segment Reporting Information
Gross premium written																		4,252,691	3,156,393	2,218,140
Net premium written																		3,282,425	2,849,183	1,972,129
Net earned premium																		3,367,695	2,787,244	1,911,777
NGHC | Europe
Segment Reporting Information
Gross premium written																		119,521	102,965	88,322
Net premium written																		119,521	102,965	88,322
Net earned premium																		$ 116,610	$ 97,532	$ 83,620

Segment Information - Gross Pre

Segment Information - Gross Premium Written (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information
Gross premium written	$ 4,755,985	$ 3,500,898	$ 2,590,044
Reciprocal Exchanges
Segment Reporting Information
Gross premium written	383,773	241,540	283,582
NGHC
Segment Reporting Information
Gross premium written	4,372,212	3,259,358	2,306,462
Property and Casualty | Reciprocal Exchanges
Segment Reporting Information
Gross premium written	383,773	241,540	283,582
Property and Casualty | Reciprocal Exchanges | Personal Auto
Segment Reporting Information
Gross premium written	132,844	73,680	88,494
Property and Casualty | Reciprocal Exchanges | Homeowners
Segment Reporting Information
Gross premium written	247,460	161,510	187,424
Property and Casualty | Reciprocal Exchanges | Other
Segment Reporting Information
Gross premium written	3,469	6,350	7,664
Property and Casualty | NGHC
Segment Reporting Information
Gross premium written	3,790,810	2,795,348	2,054,540
Property and Casualty | NGHC | Personal Auto
Segment Reporting Information
Gross premium written	2,334,838	1,548,365	1,240,224
Property and Casualty | NGHC | Homeowners
Segment Reporting Information
Gross premium written	558,827	410,565	327,299
Property and Casualty | NGHC | RV/Packaged
Segment Reporting Information
Gross premium written	187,475	165,919	154,929
Property and Casualty | NGHC | Small Business Auto
Segment Reporting Information
Gross premium written	316,958	257,075	187,686
Property and Casualty | NGHC | Lender-placed insurance
Segment Reporting Information
Gross premium written	345,354	376,058	126,570
Property and Casualty | NGHC | Other
Segment Reporting Information
Gross premium written	47,358	37,366	17,832
Accident and Health | NGHC
Segment Reporting Information
Gross premium written	$ 581,402	$ 464,010	$ 251,922

Segment Information - Net Premi

Segment Information - Net Premium Written (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information
Net premium written	$ 3,577,595	$ 3,072,696	$ 2,186,542
Reciprocal Exchanges
Segment Reporting Information
Net premium written	175,649	120,548	126,091
NGHC
Segment Reporting Information
Net premium written	3,401,946	2,952,148	2,060,451
Property and Casualty | Reciprocal Exchanges
Segment Reporting Information
Net premium written	175,649	120,548	126,091
Property and Casualty | Reciprocal Exchanges | Personal Auto
Segment Reporting Information
Net premium written	68,292	44,661	50,686
Property and Casualty | Reciprocal Exchanges | Homeowners
Segment Reporting Information
Net premium written	105,536	71,367	67,796
Property and Casualty | Reciprocal Exchanges | Other
Segment Reporting Information
Net premium written	1,821	4,520	7,609
Property and Casualty | NGHC
Segment Reporting Information
Net premium written	2,866,650	2,533,480	1,844,498
Property and Casualty | NGHC | Personal Auto
Segment Reporting Information
Net premium written	1,824,932	1,380,125	1,070,852
Property and Casualty | NGHC | Homeowners
Segment Reporting Information
Net premium written	275,013	369,810	309,775
Property and Casualty | NGHC | RV/Packaged
Segment Reporting Information
Net premium written	185,993	165,025	153,501
Property and Casualty | NGHC | Small Business Auto
Segment Reporting Information
Net premium written	246,072	234,101	170,720
Property and Casualty | NGHC | Lender-placed insurance
Segment Reporting Information
Net premium written	313,124	363,896	125,693
Property and Casualty | NGHC | Other
Segment Reporting Information
Net premium written	21,516	20,523	13,957
Accident and Health | NGHC
Segment Reporting Information
Net premium written	$ 535,296	$ 418,668	$ 215,953

Segment Information - Net Earne

Segment Information - Net Earned Premium (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information
Net earned premium	$ 864,301	$ 981,751	$ 918,485	$ 857,683	$ 769,776	$ 712,866	$ 654,846	$ 678,642	$ 503,335	$ 468,890	$ 479,239	$ 1,900,236	$ 1,367,712	$ 948,129	$ 2,764,537	$ 2,137,488	$ 1,451,464	$ 3,654,176	$ 2,995,171	$ 2,130,106
Reciprocal Exchanges
Segment Reporting Information
Net earned premium																		169,871	110,395	134,709
NGHC
Segment Reporting Information
Net earned premium																		3,484,305	2,884,776	1,995,397
Property and Casualty | Reciprocal Exchanges
Segment Reporting Information
Net earned premium																		169,871	110,395	134,709
Property and Casualty | Reciprocal Exchanges | Personal Auto
Segment Reporting Information
Net earned premium																		66,565	42,225	74,477
Property and Casualty | Reciprocal Exchanges | Homeowners
Segment Reporting Information
Net earned premium																		101,648	61,748	54,565
Property and Casualty | Reciprocal Exchanges | Other
Segment Reporting Information
Net earned premium																		1,658	6,422	5,667
Property and Casualty | NGHC
Segment Reporting Information
Net earned premium																		2,951,022	2,470,349	1,784,096
Property and Casualty | NGHC | Personal Auto
Segment Reporting Information
Net earned premium																		1,828,304	1,292,563	1,054,529
Property and Casualty | NGHC | Homeowners
Segment Reporting Information
Net earned premium																		349,709	353,228	286,920
Property and Casualty | NGHC | RV/Packaged
Segment Reporting Information
Net earned premium																		175,888	158,256	150,290
Property and Casualty | NGHC | Small Business Auto
Segment Reporting Information
Net earned premium																		251,576	217,919	154,565
Property and Casualty | NGHC | Lender-placed insurance
Segment Reporting Information
Net earned premium																		321,995	422,645	123,274
Property and Casualty | NGHC | Other
Segment Reporting Information
Net earned premium																		23,550	25,738	14,518
Accident and Health | NGHC
Segment Reporting Information
Net earned premium																		$ 533,283	$ 414,427	$ 211,301

Selected Quarterly Financial164

Selected Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 1,074,281	$ 1,107,780	$ 1,149,608	$ 1,099,200	$ 1,034,691	$ 896,702	$ 846,110	$ 775,883	$ 810,080	$ 590,113	$ 553,727	$ 557,769	$ 2,248,808	$ 1,621,993	$ 1,111,496	$ 3,356,588	$ 2,518,695	$ 1,701,609	$ 4,430,869	$ 3,553,386	$ 2,511,689
Total expenses	1,046,941	1,028,352	1,123,033	1,060,267	990,134	859,681	781,187	707,613	785,623	539,272	511,350	511,598	2,183,300	1,488,800	1,022,948	3,211,652	2,348,481	1,562,220	4,258,593	3,338,615	2,347,843
Provision (benefit) for income taxes	20,522	18,475	11,487	10,789	(4,881)	7,975	13,686	17,218	(7,226)	7,639	7,616	8,147	22,276	30,904	15,763	40,751	38,879	23,402	61,273	33,998	16,176
Earnings (losses) of equity method investments (related parties)	(7,537)	(1,997)	(1,915)	2,654	6,010	553	4,856	4,182	(1,757)	(312)	1,054	4,458	739	9,038	5,512	(1,258)	9,591	5,200	(8,795)	15,601	3,443
Net income	(719)	58,956	13,173	30,798	55,448	29,599	56,093	55,234	29,926	42,890	35,815	42,482	43,971	111,327	78,297	102,927	140,926	121,187	102,208	196,374	151,113
Net income (loss) attributable to NGHC	(2,055)	57,645	13,332	36,923	47,029	26,590	46,865	55,222	15,448	41,302	38,016	42,322	50,255	102,087	80,338	107,900	128,677	121,640	105,845	175,706	137,088
Net income (loss) attributable to NGHC common stockholders	$ (9,930)	$ 49,770	$ 5,457	$ 29,048	$ 39,154	$ 18,382	$ 42,740	$ 51,097	$ 11,323	$ 37,177	$ 33,272	$ 41,291	$ 34,505	$ 93,837	$ 74,563	$ 84,275	$ 112,219	$ 111,740	$ 74,345	$ 151,373	$ 123,063
Basic earnings (loss) per common share	$ (0.09)	$ 0.47	$ 0.05	$ 0.27	$ 0.37	$ 0.17	$ 0.40	$ 0.48	$ 0.11	$ 0.37	$ 0.36	$ 0.44	$ 0.32	$ 0.89	$ 0.80	$ 0.79	$ 1.06	$ 1.17	$ 0.70	$ 1.43	$ 1.25
Diluted earnings (loss) per common share	$ (0.09)	$ 0.46	$ 0.05	$ 0.27	$ 0.36	$ 0.17	$ 0.40	$ 0.47	$ 0.10	$ 0.36	$ 0.35	$ 0.43	$ 0.32	$ 0.87	$ 0.78	$ 0.78	$ 1.04	$ 1.14	$ 0.68	$ 1.40	$ 1.22

Schedule I - Summary of Inve165

Schedule I - Summary of Investments Other than Investments in Related Parties (Details) $ in Thousands	Dec. 31, 2017USD ($)
Investments, excluding Equity Investments In Unconsolidated Subsidiaries
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	$ 3,310,478
Value	3,302,240
Amount at which shown in the Balance Sheet	3,302,240
Total Fixed Maturities
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	3,160,564
Value	3,160,237
Amount at which shown in the Balance Sheet	3,160,237
U.S. government and government agencies and authorities
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	56,947
Value	57,682
Amount at which shown in the Balance Sheet	57,682
States and political subdivision bonds
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	418,557
Value	419,081
Amount at which shown in the Balance Sheet	419,081
Foreign governments
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	55,575
Value	58,254
Amount at which shown in the Balance Sheet	58,254
Public utilities
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	30,075
Value	30,388
Amount at which shown in the Balance Sheet	30,388
All other corporate bonds
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	2,579,071
Value	2,574,493
Amount at which shown in the Balance Sheet	2,574,493
Long-term Certificates of Deposit (CDs), at cost
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	20,339
Value	20,339
Amount at which shown in the Balance Sheet	20,339
Total Equity Securities
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	58,252
Value	50,341
Amount at which shown in the Balance Sheet	50,341
Industrial, miscellaneous and all other
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	56,133
Value	48,119
Amount at which shown in the Balance Sheet	48,119
Nonredeemable preferred stocks
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	2,119
Value	2,222
Amount at which shown in the Balance Sheet	2,222
Other Investments
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	53,396
Value	53,396
Amount at which shown in the Balance Sheet	53,396
Other Short-term Investments
Summary of Investments, Other than Investments in Related Parties, Reportable Data
Cost	38,266
Value	38,266
Amount at which shown in the Balance Sheet	$ 38,266

Schedule II - Condensed Fina166

Schedule II - Condensed Financial Information of Registrant - Balance Sheets - Parent Company Only (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Investments:
Fixed maturities, available-for-sale, at fair value	$ 3,139,889				$ 3,061,799
Other investments (related parties - $347,548 and $373,688)	459,549				470,877
Total investments	3,649,788	$ 3,832,399	$ 3,898,974	$ 3,791,011	3,631,064	$ 3,680,541	$ 3,394,549	$ 2,853,962	$ 2,785,510
Cash and cash equivalents	292,282	330,728	241,838	209,644	220,299	202,686	260,795	263,102
Accrued investment income	22,372	22,624	28,306	29,577	28,769	27,925	25,337	23,437
Premiums and other receivables, net	1,324,321	1,340,836	1,332,694	1,394,309	1,091,774	840,460	823,410	819,539
Premises and equipment, net (Exchanges - $4,269 and $4,117)	324,049	319,636	129,275	125,809	114,504	83,732	79,224	69,082
Deferred tax asset	38,674				71,352
Prepaid and other assets	155,830	114,232	127,302	127,733	133,805	54,225	69,269	61,039
Total assets	8,439,743	8,489,033	7,807,704	7,719,781	7,238,028	6,842,828	6,500,741	5,774,541	5,556,192
Liabilities:
Accounts payable and accrued expenses (related parties - $140,098 and $29,271) (Exchanges - $8,827 and $6,781)	431,881	612,338	469,803	478,864	337,910	318,273	274,784	305,264	285,634
Debt	713,710	754,922	754,736	745,962	752,001	675,507	678,715	446,244
Total liabilities	6,486,318	6,503,496	5,847,011	5,773,011	5,320,670	4,910,209	4,806,254	4,179,822	4,029,034
Stockholders’ equity:
Total stockholders’ equity	1,953,425	1,985,537	1,960,693	1,946,770	1,917,358	1,932,619	1,694,487	1,594,719	1,527,158	$ 1,069,132
Total liabilities and stockholders’ equity	8,439,743	$ 8,489,033	$ 7,807,704	$ 7,719,781	7,238,028	$ 6,842,828	$ 6,500,741	$ 5,774,541	5,556,192
Parent Company
Investments:
Fixed maturities, available-for-sale, at fair value	27,538				36,717
Other investments (related parties - $347,548 and $373,688)	4,250				4,189
Equity investment in unconsolidated subsidiaries	2,471,989				2,520,335
Total investments	2,503,777				2,561,241
Cash and cash equivalents	4,029				23,609				$ 16,642	$ 1,282
Accrued investment income	228				234
Software, Net	186,716				0
Prepaid and other assets	41,034				36,397
Total assets	2,735,784				2,621,481
Liabilities:
Accounts payable and accrued expenses (related parties - $140,098 and $29,271) (Exchanges - $8,827 and $6,781)	149,817				33,425
Debt	632,542				670,698
Total liabilities	782,359				704,123
Stockholders’ equity:
Total stockholders’ equity	1,953,425				1,917,358
Total liabilities and stockholders’ equity	$ 2,735,784				$ 2,621,481

Schedule II - Condensed Fina167

Schedule II - Condensed Financial Information of Registrant - Balance Sheets - Parent Company Only Parenthetical (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Condensed Financial Statements, Captions
Fixed maturities, available-for-sale, amortized cost	$ 3,139,791	$ 3,040,062
Parent Company
Condensed Financial Statements, Captions
Fixed maturities, available-for-sale, amortized cost	$ 27,695	$ 36,132

Schedule II - Condensed Fina168

Schedule II - Condensed Financial Information of Registrant - Statements of Comprehensive Income - Parent Company Only (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income:
Service and fee income		$ 122,526	$ 125,176	$ 125,942	$ 98,194	$ 95,662	$ 90,017	$ 96,944	$ 100,213	$ 60,907	$ 57,558	$ 54,870	$ 251,118	$ 186,961	$ 112,428	$ 373,644	$ 282,623	$ 173,335	$ 502,927	$ 380,817	$ 273,548
Investment income		27,147	29,446	26,390	22,712	27,676	27,528	21,670	22,385	18,472	18,335	16,148	55,836	49,198	34,483	82,983	76,874	52,955	110,745	99,586	75,340
Net realized gain (loss) on investments		47,605			10,600	11,093			(995)							44,043	19,406		46,788	30,006	4,152
Total revenues	$ 1,074,281	1,107,780	1,149,608	1,099,200	1,034,691	896,702	846,110	775,883	810,080	590,113	553,727	557,769	2,248,808	1,621,993	1,111,496	3,356,588	2,518,695	1,701,609	4,430,869	3,553,386	2,511,689
Expenses:
Interest expense		11,495	11,550	11,545	11,645	10,455	8,939	9,141	1,776	9,428	8,601	9,080	23,095	18,080	17,681	34,590	28,535	27,109	47,086	40,180	28,885
Total expenses	1,046,941	1,028,352	1,123,033	1,060,267	990,134	859,681	781,187	707,613	785,623	539,272	511,350	511,598	2,183,300	1,488,800	1,022,948	3,211,652	2,348,481	1,562,220	4,258,593	3,338,615	2,347,843
Income before provision for income taxes and earnings of equity method investments		79,428	26,575	38,933	44,557	37,021	64,923	68,270	24,457	50,841	42,377	46,171	65,508	133,193	88,548	144,936	170,214	139,389	172,276	214,771	163,846
Provision for income taxes	20,522	18,475	11,487	10,789	(4,881)	7,975	13,686	17,218	(7,226)	7,639	7,616	8,147	22,276	30,904	15,763	40,751	38,879	23,402	61,273	33,998	16,176
Net income	(719)	58,956	13,173	30,798	55,448	29,599	56,093	55,234	29,926	42,890	35,815	42,482	43,971	111,327	78,297	102,927	140,926	121,187	102,208	196,374	151,113
Less: Net (income) loss attributable to non-controlling interest		(1,311)	159	6,125	(8,419)	(3,009)	(9,228)	(12)	(14,478)	(1,588)	2,201	(160)	6,284	(9,240)	2,041	4,973	(12,249)	453	3,637	(20,668)	(14,025)
Net income (loss) attributable to NGHC	(2,055)	57,645	13,332	36,923	47,029	26,590	46,865	55,222	15,448	41,302	38,016	42,322	50,255	102,087	80,338	107,900	128,677	121,640	105,845	175,706	137,088
Dividends on preferred stock		(7,875)	(7,875)	(7,875)	(7,875)	(8,208)	(4,125)	(4,125)	(4,125)	(4,125)	(4,744)	(1,031)	(15,750)	(8,250)	(5,775)	(23,625)	(16,458)	(9,900)	(31,500)	(24,333)	(14,025)
Net income (loss) attributable to NGHC common stockholders	$ (9,930)	$ 49,770	$ 5,457	$ 29,048	$ 39,154	$ 18,382	$ 42,740	$ 51,097	$ 11,323	$ 37,177	$ 33,272	$ 41,291	$ 34,505	$ 93,837	$ 74,563	$ 84,275	$ 112,219	$ 111,740	74,345	151,373	123,063
Other comprehensive income, net of tax:
Foreign currency translation adjustment, net of tax																			(5,490)	1,460	1,026
Net gain (loss) on investments																			(17,218)	30,883	(44,596)
Other comprehensive income (loss), net of tax																			(22,708)	32,343	(43,570)
Comprehensive income																			79,500	228,717	107,543
Less: Comprehensive (income) loss attributable to non-controlling interest																			6,758	(22,122)	(10,061)
Comprehensive income attributable to NGHC																			86,258	206,595	97,482
Parent Company
Income:
Service and fee income																			9,256	0	0
Investment income																			3,004	8,777	3,813
Net realized gain (loss) on investments																			4,032	793	(534)
Equity in undistributed net income of subsidiaries and partially-owned companies																			112,730	239,307	155,232
Total revenues																			129,022	248,877	158,511
Expenses:
Interest expense																			40,954	38,817	24,065
Other (income) expense, net																			7,236	(4,246)	321
Total expenses																			48,190	34,571	24,386
Income before provision for income taxes and earnings of equity method investments																			80,832	214,306	134,125
Provision for income taxes																			(21,376)	17,932	(16,988)
Net income																			102,208	196,374	151,113
Less: Net (income) loss attributable to non-controlling interest																			3,637	(20,668)	(14,025)
Net income (loss) attributable to NGHC																			105,845	175,706	137,088
Dividends on preferred stock																			(31,500)	(24,333)	(14,025)
Net income (loss) attributable to NGHC common stockholders																			74,345	151,373	123,063
Other comprehensive income, net of tax:
Foreign currency translation adjustment, net of tax																			(5,490)	1,460	1,026
Net gain (loss) on investments																			(17,218)	30,883	(44,596)
Other comprehensive income (loss), net of tax																			(22,708)	32,343	(43,570)
Comprehensive income																			79,500	228,717	107,543
Less: Comprehensive (income) loss attributable to non-controlling interest																			6,758	(22,122)	(10,061)
Comprehensive income attributable to NGHC																			$ 86,258	$ 206,595	$ 97,482

Schedule II - Condensed Fina169

Schedule II - Condensed Financial Information of Registrant - Statements of Cash Flows - Parent Company Only (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Financial Statements, Captions
Net income	$ (719)	$ 58,956	$ 13,173	$ 30,798	$ 55,448	$ 29,599	$ 56,093	$ 55,234	$ 29,926	$ 42,890	$ 35,815	$ 42,482	$ 43,971	$ 111,327	$ 78,297	$ 102,927	$ 140,926	$ 121,187	$ 102,208	$ 196,374	$ 151,113
Reconciliation of net income to net cash provided by (used in) operating activities:
Depreciation, amortization and goodwill impairment																			103,303	92,035	49,628
Net amortization of premium (discount) on fixed maturities																			(5,097)	1,096	2,327
Stock-compensation expense																			8,324	8,221	5,937
Net (gain) loss on investments		(47,605)	2,175	1,412	(10,600)	11,009	(3,995)	(4,318)	7,750	4,751	1,026	(2,432)	3,587	(8,313)	(1,406)	(44,018)	2,696	3,345	(46,763)	(7,904)	11,095
Equity in undistributed net income of subsidiaries and partially-owned companies	7,537	1,997	1,915	(2,654)	(6,010)	(553)	(4,856)	(4,182)	1,757	$ 312	$ (1,054)	(4,458)	(739)	(9,038)	(5,512)	1,258	(9,591)	(5,200)	8,795	(15,601)	(3,443)
Other																			1,119	(19,396)	(510)
Changes in assets and liabilities:
Accrued interest																			5,129	(8,627)	(5,649)
Other liabilities																			92,918	41,296	61,749
Net cash provided by operating activities																			317,301	318,146	316,064
Cash flows from investing activities:
Purchases of fixed maturities																			(1,927,018)	(686,095)	(1,310,560)
Proceeds from sale of fixed maturities																			1,844,699	672,691	530,325
Purchases of other investments																			(59,384)	(197,384)	(79,452)
Purchases of premises and equipment																			(95,668)	(34,640)	(22,669)
Acquisition of consolidated subsidiaries, net of cash																			(19,376)	(269,965)	162,569
Net cash used in investing activities																			(171,472)	(462,041)	(720,647)
Cash flows from financing activities:
Securities sold under agreements to repurchase, net																			0	(52,484)	5,680
Proceeds from debt																			140,000	50,000	195,400
Repayments of debt, return of capital and purchase of non-controlling interests																			(172,839)	(18,150)	(631)
Proceeds from exercise of stock options																			1,259	5,140	2,595
Net cash (used in) provided by financing activities																			(81,903)	152,704	554,588
Cash, cash equivalents, and restricted cash at beginning of the year	330,728	241,838	209,644	220,299	202,686	260,795	263,102						220,299			220,299			220,299
Cash, cash equivalents, and restricted cash at end of the year	292,282	$ 330,728	$ 241,838	209,644	220,299	$ 202,686	$ 260,795	263,102					241,838	260,795		330,728	202,686		292,282	220,299
Parent Company
Condensed Financial Statements, Captions
Net income																			102,208	196,374	151,113
Reconciliation of net income to net cash provided by (used in) operating activities:
Depreciation, amortization and goodwill impairment																			4,799	0	0
Net amortization of premium (discount) on fixed maturities																			842	1,008	(296)
Stock-compensation expense																			8,324	8,221	5,937
Net (gain) loss on investments																			(4,032)	(793)	534
Equity in undistributed net income of subsidiaries and partially-owned companies																			(112,730)	(250,947)	(208,124)
Other																			0	0	(139)
Changes in assets and liabilities:
Accrued interest																			6	624	(111)
Other assets																			(13,007)	(23,966)	(10,367)
Other liabilities																			(6,057)	14,098	(31,417)
Net cash provided by operating activities																			(19,647)	(55,381)	(92,870)
Cash flows from investing activities:
Purchases of fixed maturities																			(235,837)	(478,502)	(569,632)
Proceeds from sale of fixed maturities																			250,102	672,323	355,576
Investment in consolidated subsidiaries																			126,051	(297,164)	(275,598)
Purchases of other investments																			0	0	(4,139)
Purchases of premises and equipment																			(58,181)	0	0
Acquisition of consolidated subsidiaries, net of cash																			(210)	0	0
Net cash used in investing activities																			81,925	(103,343)	(493,793)
Cash flows from financing activities:
Securities sold under agreements to repurchase, net																			0	(52,484)	52,484
Proceeds from debt																			140,000	50,000	195,400
Repayments of debt, return of capital and purchase of non-controlling interests																			(172,794)	(150)	0
Proceeds from issuances of common and preferred stock																			0	198,460	370,194
Dividends paid to common and preferred shareholders																			(48,550)	(34,356)	(18,650)
Proceeds from exercise of stock options																			1,259	5,140	2,595
Excess tax benefits on share-based payment arrangments																			(1,773)	(919)	0
Net cash (used in) provided by financing activities																			(81,858)	165,691	602,023
Net increase (decrease) in cash, cash equivalents, and restricted cash																			(19,580)	6,967	15,360
Cash, cash equivalents, and restricted cash at beginning of the year				$ 23,609				$ 16,642				$ 1,282	$ 23,609	$ 16,642	$ 1,282	$ 23,609	$ 16,642	$ 1,282	23,609	16,642	1,282
Cash, cash equivalents, and restricted cash at end of the year	$ 4,029				$ 23,609				$ 16,642										$ 4,029	$ 23,609	$ 16,642

Schedule III - Supplementary170

Schedule III - Supplementary Insurance Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Supplementary Insurance Information, by Segment
Deferred Acquisition Costs	$ 216,389	$ 220,922	$ 160,531
Unpaid Loss and Loss Adjustment Expense Reserves	2,663,557	2,273,866	1,762,575
Unearned Premiums	1,923,585	1,635,625	1,192,203
Net Earned Premium	3,654,176	2,995,171	2,130,106
Net Investment Income	110,745	99,586	75,340
Loss and Loss Adjustment Expense Incurred	2,626,082	2,092,280	1,485,320
Deferred Acquisition Costs Amortization	509,889	411,001	333,983
Other Operating Expenses	162,540	86,006	72,679
Net Written Premium	3,577,595	3,072,696	2,186,542
Operating Segments | Property and Casualty
Supplementary Insurance Information, by Segment
Deferred Acquisition Costs	198,283	207,597	153,767
Unpaid Loss and Loss Adjustment Expense Reserves	2,413,904	2,073,466	1,612,346
Unearned Premiums	1,886,359	1,613,213	1,172,220
Net Earned Premium	3,120,893	2,580,744	1,918,805
Net Investment Income	0	0	0
Loss and Loss Adjustment Expense Incurred	2,307,619	1,791,070	1,313,690
Deferred Acquisition Costs Amortization	487,740	365,802	302,126
Other Operating Expenses	29,810	28,475	38,537
Net Written Premium	3,042,299	2,654,028	1,970,589
Operating Segments | Accident and Health
Supplementary Insurance Information, by Segment
Deferred Acquisition Costs	18,106	13,325	6,764
Unpaid Loss and Loss Adjustment Expense Reserves	249,653	200,400	150,229
Unearned Premiums	37,226	22,412	19,983
Net Earned Premium	533,283	414,427	211,301
Net Investment Income	0	0	0
Loss and Loss Adjustment Expense Incurred	318,463	301,210	171,630
Deferred Acquisition Costs Amortization	22,149	45,199	31,857
Other Operating Expenses	132,730	57,531	34,142
Net Written Premium	535,296	418,668	215,953
Corporate Segment
Supplementary Insurance Information, by Segment
Deferred Acquisition Costs	0	0	0
Unpaid Loss and Loss Adjustment Expense Reserves	0	0	0
Unearned Premiums	0	0	0
Net Earned Premium	0	0	0
Net Investment Income	110,745	99,586	75,340
Loss and Loss Adjustment Expense Incurred	0	0	0
Deferred Acquisition Costs Amortization	0	0	0
Other Operating Expenses	0	0	0
Net Written Premium	$ 0	$ 0	$ 0

Schedule IV - Reinsurance (Deta

Schedule IV - Reinsurance (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Premiums:
Gross Amount																		$ 4,233,184	$ 2,718,103	$ 2,053,176
Ceded, Earned																		(818,238)	(410,761)	(377,921)
Assumed, Earned																		239,230	687,829	454,851
Net earned premium	$ 864,301	$ 981,751	$ 918,485	$ 857,683	$ 769,776	$ 712,866	$ 654,846	$ 678,642	$ 503,335	$ 468,890	$ 479,239	$ 1,900,236	$ 1,367,712	$ 948,129	$ 2,764,537	$ 2,137,488	$ 1,451,464	$ 3,654,176	$ 2,995,171	$ 2,130,106
Percent of Amount Assumed to Net																		6.50%	23.00%	21.40%

Schedule V - Valuation and Q172

Schedule V - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allowance for uncollectible accounts
Movement in Valuation Allowances and Reserves
Balance at beginning of the year	$ 16,219	$ 13,433	$ 9,728
Charge (Benefit) to costs and expenses	63,819	35,356	23,810
Charge to other accounts	0	0	0
Additions (Deductions)	(61,492)	(32,570)	(20,105)
Balance at end of the year	18,546	16,219	13,433
Valuation allowance for deferred taxes
Movement in Valuation Allowances and Reserves
Balance at beginning of the year	7,135	17,295	21,518
Charge (Benefit) to costs and expenses	1,625	(10,910)	(4,223)
Charge to other accounts	0	0	0
Additions (Deductions)	(3,350)	750	0
Balance at end of the year	$ 5,410	$ 7,135	$ 17,295

Schedule VI - Supplemental I173

Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Supplemental Information for Property, Casualty Insurance Underwriters [Abstract]
Losses and Loss Adjustment Expenses Incurred Related to Current Year	$ 2,618,733	$ 2,078,742	$ 1,469,636
Prior year	7,349	13,538	15,684
Paid Losses and Adjustment Expenses	$ 2,491,881	$ 1,926,797	$ 1,379,656