v3.26.3
Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Millions
Sep. 30, 2026
Dec. 31, 2025
Assets    
Debt securities, available for sale, at fair value, net of allowance for credit losses of $0.0 (2025 - $0.0) (cost - $5,523.9; 2025 - $5,118.3) $ 5,364.8 $ 5,168.6
Debt securities, trading, at fair value (cost - $80.6; 2025 - $114.6) 55.3 90.3
Short-term investments, at fair value (cost - $16.6; 2025 - $28.4) 17.1 28.3
Other long-term investments, at fair value (cost - $398.1; 2025 - $421.9) (includes related party investments at fair value of $215.8 (2025 - $216.1)) 276.5 315.1
Total investments 5,713.7 5,602.3
Cash and cash equivalents 434.3 731.2
Restricted cash and cash equivalents 127.4 171.2
Due from brokers 6.5 7.5
Interest and dividends receivable 46.2 47.1
Insurance and reinsurance balances receivable, net 2,558.9 2,260.3
Deferred acquisition costs, net 397.7 384.1
Unearned premiums ceded 649.2 487.4
Loss and loss adjustment expenses recoverable, net 1,966.4 2,102.3
Deferred tax asset 280.5 267.7
Goodwill 46.0 0.0
Intangible assets 158.8 121.2
Other assets 236.7 272.1
Assets held for sale 0.0 115.2
Total assets 12,622.3 12,569.6
Liabilities    
Loss and loss adjustment expense reserves 5,816.7 5,782.5
Unearned premium reserves 2,050.6 1,855.4
Reinsurance balances payable 1,472.5 1,447.6
Debt 667.5 688.6
Due to brokers 48.9 5.5
Deferred tax liability 67.8 73.0
Other liabilities 268.9 246.1
Total liabilities 10,392.9 10,098.7
Commitments and contingent liabilities (refer to Note 17)
Shareholders’ equity    
Common shares (issued and outstanding: 115,032,060; 2025 - 116,989,799) 11.5 11.7
Additional paid-in capital 869.2 967.7
Retained earnings 1,483.5 1,228.5
Accumulated other comprehensive income (loss), net of tax (135.9) 61.9
Shareholders’ equity attributable to SiriusPoint shareholders 2,228.3 2,469.8
Noncontrolling interests 1.1 1.1
Total shareholders’ equity 2,229.4 2,470.9
Total liabilities, noncontrolling interests and shareholders’ equity 12,622.3 12,569.6
Series B preference shares    
Shareholders’ equity    
Series B preference shares (2025 - par value $0.10; authorized and issued: 8,000,000) $ 0.0 $ 200.0