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Reinsurance
6 Months Ended
Jun. 30, 2021
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,
 2021202020212020
Net assumed written premiums$15.1 $17.3 $33.8 $34.6 
Net premiums earned15.8 14.2 30.2 27.1 
Provision for claims10.3 9.3 19.3 18.1 
Amortization of capitalized acquisition costs0.4 0.2 0.8 0.6 

The trust assets and related reinsurance liabilities are as follows:
(In millions) As of
 Balance Sheet locationJune 30, 2021December 31, 2020
Trust assetsRestricted cash and cash equivalents$0.7 $0.7 
Trust assetsRestricted securities available for sale69.3 66.1 
Unearned premiumAccounts payable and accrued liabilities52.1 48.5 
Claims reserve (1)Accounts payable and accrued liabilities2.5 2.3 

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