What is the relationship between MBIA and Finance in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

Crucially, S&P's Veno reaffirmed the ratings on Puerto Rico's two biggest insurers, MBIA - through its National Public Finance Guarantee subsidiary - and Assured Guaranty, after the governor's comments.

Answer: industry