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Reinsurance
6 Months Ended
Jun. 30, 2024
Insurance [Abstract]  
Reinsurance [Text Block] REINSURANCE
A summary of reinsurance activity is as follows:
(In millions)For the Three Months Ended 
June 30,
For the Six Months Ended 
June 30,
 2024202320242023
Net assumed written premiums$27.3 $23.5 $58.5 $48.9 
Net premiums earned24.3 19.8 46.2 37.2 
Provision for claims20.3 19.7 37.3 37.6 
Amortization of capitalized acquisition costs0.6 0.5 1.2 1.0 

The trust assets and related reinsurance liabilities are as follows:
(In millions) As of
 Balance Sheet LocationJune 30, 2024December 31, 2023
Trust assetsRestricted cash and cash equivalents$1.5 $1.4 
Trust assetsRestricted securities available for sale106.1 93.2 
Unearned premiumAccounts payable and accrued liabilities79.9 67.6 
Claims reserve (1)Accounts payable and accrued liabilities6.5 5.6 

(1)    The claims reserve represents our liability for incurred-but-not-reported claims and is estimated based on historical claims experience.