(Figures in U.S. dollars unless noted)
TORONTO, Feb 15 (Reuters) - Insurer Kingsway Financial Services Inc (KFS.TO) swung to a large fourth-quarter loss on Friday because it boosted reserves at its Lincoln General subsidiary in the United States.
The Canadian firm, which sells truck and auto policies, had warned in December that profit in the quarter would take a hit because it needed to increase reserve levels at Lincoln.
Kingsway said it lost $103.5 million in the three months ended Dec. 31, or $1.84 per share. That contrasted with net income of $16.8 million, or 30 cents a share, in the 2006 fourth quarter. (Reporting by Lynne Olver; Editing by Rob Wilson)