Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Mar. 31, 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 - $4,896.1; 2025 - $5,118.3 )	$ 4,892.9	$ 5,168.6
Debt securities, trading, at fair value (cost - $111.3; 2025 - $114.6)	86.0	90.3
Short-term investments, at fair value (cost - $32.2; 2025 - $28.4)	32.5	28.3
Other long-term investments, at fair value (cost - $410.4; 2025 - $421.9) (includes related party investments at fair value of $203.8 (2025 - $216.1))	295.4	315.1
Total investments	5,306.8	5,602.3
Cash and cash equivalents	856.9	731.2
Restricted cash and cash equivalents	153.8	171.2
Due from brokers	40.1	7.5
Interest and dividends receivable	41.4	47.1
Insurance and reinsurance balances receivable, net	2,420.8	2,260.3
Deferred acquisition costs, net	403.4	384.1
Unearned premiums ceded	573.3	487.4
Loss and loss adjustment expenses recoverable, net	2,020.2	2,102.3
Deferred tax asset	256.7	267.7
Goodwill	18.6	0.0
Intangible assets	139.8	121.2
Other assets	251.2	272.1
Assets held for sale	0.0	115.2
Total assets	12,483.0	12,569.6
Liabilities
Loss and loss adjustment expense reserves	5,732.7	5,782.5
Unearned premium reserves	1,991.2	1,855.4
Reinsurance balances payable	1,455.0	1,447.6
Debt	679.6	688.6
Due to brokers	3.4	5.5
Deferred tax liability	73.4	73.0
Other liabilities	244.3	246.1
Total liabilities	10,179.6	10,098.7
Commitments and contingent liabilities (refer to Note 17)
Shareholders’ equity
Common shares (issued and outstanding: 115,936,935 (2025 - 116,989,799))	11.6	11.7
Additional paid-in capital	956.4	967.7
Retained earnings	1,328.1	1,228.5
Accumulated other comprehensive income, net of tax	6.3	61.9
Shareholders’ equity attributable to SiriusPoint shareholders	2,302.4	2,469.8
Noncontrolling interests	1.0	1.1
Total shareholders’ equity	2,303.4	2,470.9
Total liabilities, noncontrolling interests and shareholders’ equity	12,483.0	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

SiriusPoint Ltd 10-Q