Reinsurance

9 Months Ended

Sep. 30, 2018

Insurance [Abstract]

Reinsurance [Text Block]

REINSURANCE

A summary of reinsurance activity is as follows:

(In millions)	For the Three Months Ended   September 30,				For the Nine Months Ended   September 30,
	2018		2017		2018		2017
Net assumed written premiums	$	12.9	$	9.7	$	43.3	$	31.6
Net premiums earned	12.2		10.3		34.2		30.9
Provision for claims	7.0		5.5		19.5		17.6
Amortization of capitalized acquisition costs	0.3		0.3		0.8		0.8

The trust assets and related reinsurance liabilities are as follows:

(In millions)		As of
	Balance Sheet location	September 30, 2018		December 31, 2017
Trust assets	Restricted cash and cash equivalents	$	0.7	$	0.8
Trust assets	Restricted securities available for sale	56.7		46.1
Unearned premium	Accounts payable and accrued liabilities	43.2		34.1
Claims reserve (1)	Accounts payable and accrued liabilities	1.7		1.0

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