Take context from the input text and decide on the accurate relationship between 'MBIA' and 'Finance' from the options provided.
Options: business division, industry, location of formation, manufacturer

PREPA said on Wednesday it agreed to an extension of the forbearance agreements through Sept. 18, 2015 with all creditors except National Public Finance Guarantee Corporation, a unit of MBIA Assured Guaranty was also party to the forbearance deal.
industry