
(In millions)	For the Three Months Ended June 30,				For the Six Months Ended June 30,
	2026		2025		2026		2025
Net assumed written premiums	$	24.1	$	23.7	$	52.1	$	49.3
Net premiums earned	24.6		24.1		47.8		47.6
Provision for claims	18.1		19.8		33.9		35.9
Amortization of capitalized acquisition costs	0.7		0.7		1.3		1.3

The trust assets and related reinsurance liabilities are as follows:


(In millions)		As of
	Balance Sheet Location	June 30, 2026		December 31, 2025
Trust assets	Restricted cash and cash equivalents	$	0.8	$	0.7
Trust assets	Restricted securities available for sale	116.6		106.2
Unearned premium	Accounts payable and accrued liabilities	78.3		74.0
Claims reserve (1)	Accounts payable and accrued liabilities	5.9		5.9

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