SiriusPoint Ltd 2026年季度报告

FORM 10-Q For the quarterly period ended March 31, 2026OR Point Building3 Waterloo LanePembroke HM 08, Bermuda+1 441 542-3300(Address of Principal Executive Offices) (Registrant’s Telephone Number, Including Area Code) Securities registered pursuant to Section 12(b) of the Act: Title of each classTrading symbol(s)Name of each exchange on which registeredCommon Shares, $0.10 par valueSPNTNew York Stock Exchange Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuantto Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrantwas required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reportingcompany,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. ☒Accelerated filer☐Smaller reporting companyEmerging growth company Non-accelerated filer If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐ As of May 4, 2026, the registrant had 117,542,130 common shares issued and outstanding. SiriusPoint Ltd. INDEX PART I. FINANCIAL INFORMATION Item 1. Financial StatementsConsolidated Balance Sheets as of March 31, 2026 (unaudited) and December 31, 2025Consolidated Statements of Income for the three months ended March 31, 2026 and 2025 (unaudited)Consolidated Statements of Comprehensive Income for the three months ended March 31, 2026 and 2025(unaudited)Consolidated Statements of Shareholders' Equity for the three months ended March 31, 2026 and 2025 (unaudited)Consolidated Statements of Cash Flows for the three months ended March 31, 2026 and 2025 (unaudited)Notes to the Consolidated Financial StatementsNote 1. OrganizationNote 2. Significant accounting policiesNote 3. Significant transactionsNote 4. Segment reportingNote 5. Cash, cash equivalents, restricted cash and restricted investmentsNote 6. Fair value measurementsNote 7. InvestmentsNote 8. DerivativesNote 9. Variable and voting interest entitiesNote 10. Loss and loss adjustment expense reservesNote 11. Allowance for expected credit lossesNote 12. Debt and letter of credit facilitiesNote 13. Income taxesNote 14. Shareholders' equityNote 15. Earnings per share available to SiriusPoint common shareholdersNote 16. Related party transactionsNote 17. Commitments and contingenciesItem 2. Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 3. Quantitative and Qualitative Disclosures About Market RiskItem 4. Controls and ProceduresPART II. OTHER INFORMATIONItem 1. Legal ProceedingsItem 1A. Risk FactorsItem 2. Unregistered Sales of Equity Securities, Use of Proceeds and Issuer Purchases of Equity SecuritiesItem 3. Defaults Upon Senior SecuritiesItem 4. Mine Safety DisclosuresItem 5. Other InformationItem 6. Exhibits SIRIUSPOINT LTD.CONSOLIDATED BALANCE SHEETS (UNAUDITED)As of March 31, 2026 and December 31, 2025(expressed in millions of U.S. dollars, except per share and share amounts) SIRIUSPOINT LTD.CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED)For the three months ended March 31, 2026 and 2025(expressed in millions of U.S. dollars, except per share and share amounts) SIRIUSPOINT LTD.CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED)For the three months ended March 31, 2026 and 2025(expressed in millions of U.S. dollars) 20262025Comprehensive incomeNet income$102.3$62.0Other comprehensive income (loss), net of taxChange in foreign currency translation adjustment(5.3)(0.2)Unrealized gains (losses) from debt securities held as available for sale investments(57.3)32.7Reclassifications from accumulated other comprehensive income (loss)7.0(2.0)Total other comprehensive income (loss)(55.6)30.5Comprehensive income46.792.5Net income attributable to noncontrolling interests(0.1)(0.4)Comprehensive income available to SiriusPoint$46.6$92.1The accompanying Notes to the Consolidated Financial Statements arean integral part of the Consolidated Financial Statements. SIRIUSPOINT LTD.CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (UNAUDITED)For the three months ende