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Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Millions
Sep. 30, 2023
Dec. 31, 2022
Assets    
Debt securities, available for sale, at fair value, net of allowance for credit losses of $0.0 (2022 - $0.0) (cost - $4,554.8; 2022 - $2,678.1) $ 4,423.3 $ 2,635.5
Debt securities, trading, at fair value (cost - $659.1; 2022 - $1,630.1) 616.4 1,526.0
Short-term investments, at fair value (cost - $544.7; 2022 - $984.5) 548.7 984.6
Investments in related party investment funds, at fair value 109.9 128.8
Other long-term investments, at fair value (cost - $356.0; 2022 - $392.0) (includes related party investments at fair value of $188.1 (2022 - $201.2)) 326.1 377.2
Equity securities, trading, at fair value (cost - $1.8; 2022 - $1.8) 1.6 1.6
Total investments managed by related parties 6,026.0 5,653.7
Cash and cash equivalents 703.5 705.3
Restricted cash and cash equivalents 107.7 208.4
Redemption receivable from related party investment fund 2.4 18.5
Due from brokers 21.5 4.9
Interest and dividends receivable 41.1 26.7
Insurance and reinsurance balances receivable, net 2,057.6 1,876.9
Deferred acquisition costs, net 333.0 294.9
Unearned premiums ceded 464.7 348.8
Loss and loss adjustment expenses recoverable, net 2,314.2 1,376.2
Deferred tax asset 180.6 200.3
Intangible assets 155.6 163.8
Other assets 183.3 157.9
Total assets 12,591.2 11,036.3
Liabilities    
Loss and loss adjustment expense reserves 5,448.8 5,268.7
Unearned premium reserves 1,762.8 1,521.1
Reinsurance balances payable 1,733.4 813.6
Deposit liabilities 135.8 140.5
Deferred gains on retroactive reinsurance contracts 25.8 0.0
Debt 763.5 778.0
Securities sold, not yet purchased, at fair value 0.0 27.0
Securities sold under an agreement to repurchase 0.0 18.0
Due to brokers 39.1 0.0
Deferred tax liability 81.2 59.8
Liability-classified capital instruments 62.0 60.4
Accounts payable, accrued expenses and other liabilities 273.4 266.6
Total liabilities 10,325.8 8,953.7
Commitments and contingent liabilities
Shareholders’ equity    
Common shares (issued and outstanding: 165,068,101; 2022 - 162,177,653) 16.5 16.2
Additional paid-in capital 1,661.4 1,641.3
Retained earnings 507.5 262.2
Accumulated other comprehensive loss, net of tax (135.4) (45.0)
Shareholders’ equity attributable to SiriusPoint shareholders 2,250.0 2,074.7
Noncontrolling interests 15.4 7.9
Total shareholders’ equity 2,265.4 2,082.6
Total liabilities, noncontrolling interests and shareholders’ equity 12,591.2 11,036.3
Series B preference shares    
Shareholders’ equity    
Series B preference shares (par value $0.10; authorized and issued: 8,000,000) $ 200.0 $ 200.0