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v3.21.1

Change in accounting policy (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2020 | Sep. 30, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Dec. 31, 2019 | Sep. 30, 2019 | Jun. 30, 2019 | Mar. 31, 2019 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Consolidated balance sheet |  |  |  |  |  |  |  |  |  |  |
Insurance and reinsurance balances receivable, net | $ 441,935 |  |  |  | $ 478,452 |  |  |  | $ 441,935 | $ 478,452 |
Deferred acquisition costs, net | 68,550 |  |  |  | 92,164 |  |  |  | 68,550 | 92,164 |
Unearned premiums ceded | 20,464 |  |  |  | 3,123 |  |  |  | 20,464 | 3,123 |
Total assets | 3,535,188 |  |  |  | 3,245,651 |  |  |  | 3,535,188 | 3,245,651 |
Reinsurance balances payable | 78,115 |  |  |  | 76,516 |  |  |  | 78,115 | 76,516 |
Unearned premium reserves | 284,835 |  |  |  | 336,150 |  |  |  | 284,835 | 336,150 |
Total liabilities | 1,969,902 |  |  |  | 1,831,577 |  |  |  | 1,969,902 | 1,831,577 |
Shareholders’ equity attributable to SiriusPoint common shareholders | 1,563,925 |  |  |  | 1,414,074 |  |  |  | 1,563,925 | 1,414,074 | $ 1,204,574
Consolidated statement of income (loss) |  |  |  |  |  |  |  |  |  |  |
Gross premiums written | 190,358 | $ 124,737 | $ 147,740 | $ 125,705 | 191,203 | $ 184,856 | $ 149,035 | $ 143,320 | 588,540 | 668,414 | 650,187
Gross premiums ceded | (17,090) | (8,286) | (18,423) | (2,545) | (4,459) | (1,928) | (2,744) | (2,245) | (46,344) | (11,376) | (4,169)
Net premiums written | 173,268 | 116,451 | 129,317 | 123,160 | 186,744 | 182,928 | 146,291 | 141,075 | 542,196 | 657,038 | 646,018
Change in net unearned premium reserves | 8,747 | 25,261 | 11,493 | 23,155 | 11,648 | 20,320 | (839) | 11,975 | 68,656 | 43,104 | (24,576)
Net premiums earned | 182,015 | 141,712 | 140,810 | 146,315 | 198,392 | 203,248 | 145,452 | 153,050 | 610,852 | 700,142 | 621,442
Net income available to SiriusPoint common shareholders | 134,396 | $ 68,743 | $ 124,015 | $ (183,637) | 29,738 | $ (15,099) | $ 53,065 | $ 132,915 | 143,517 | 200,619 | (317,692)
Consolidated statement of cash flows |  |  |  |  |  |  |  |  |  |  |
Insurance and reinsurance balances receivable |  |  |  |  |  |  |  |  | 38,610 | 20,355 | (157,214)
Deferred acquisition costs, net |  |  |  |  |  |  |  |  | 23,614 | 24,782 | 8,746
Unearned premiums ceded |  |  |  |  |  |  |  |  | (17,341) | (1,504) | (777)
Unearned premium reserves |  |  |  |  |  |  |  |  | (51,315) | (41,600) | 25,353
Reinsurance balances payable |  |  |  |  |  |  |  |  | 1,780 | 11,534 | 23,866
Net cash provided by operating activities |  |  |  |  |  |  |  |  | 73,356 | 141,112 | 13,387
As previously reported |  |  |  |  |  |  |  |  |  |  |
Consolidated balance sheet |  |  |  |  |  |  |  |  |  |  |
Insurance and reinsurance balances receivable, net | 559,388 |  |  |  | 596,120 |  |  |  | 559,388 | 596,120 |
Deferred acquisition costs, net | 134,308 |  |  |  | 154,717 |  |  |  | 134,308 | 154,717 |
Unearned premiums ceded | 27,659 |  |  |  | 16,945 |  |  |  | 27,659 | 16,945 |
Total assets | 3,725,594 |  |  |  | 3,439,694 |  |  |  | 3,725,594 | 3,439,694 |
Reinsurance balances payable | 80,408 |  |  |  | 81,941 |  |  |  | 80,408 | 81,941 |
Unearned premium reserves | 472,948 |  |  |  | 524,768 |  |  |  | 472,948 | 524,768 |
Total liabilities | 2,160,308 |  |  |  | 2,025,620 |  |  |  | 2,160,308 | 2,025,620 |
Shareholders’ equity attributable to SiriusPoint common shareholders | 1,563,925 |  |  |  | 1,414,074 |  |  |  | 1,563,925 | 1,414,074 |
Consolidated statement of income (loss) |  |  |  |  |  |  |  |  |  |  |
Gross premiums written |  |  |  |  |  |  |  |  | 588,035 | 631,846 | 578,252
Gross premiums ceded |  |  |  |  |  |  |  |  | (39,717) | (9,265) | (19,895)
Net premiums written |  |  |  |  |  |  |  |  | 548,318 | 622,581 | 558,357
Change in net unearned premium reserves |  |  |  |  |  |  |  |  | 62,534 | 77,561 | 63,085
Net premiums earned |  |  |  |  |  |  |  |  | 610,852 | 700,142 | 621,442
Net income available to SiriusPoint common shareholders |  |  |  |  |  |  |  |  | 143,517 | 200,619 | (317,692)
Consolidated statement of cash flows |  |  |  |  |  |  |  |  |  |  |
Insurance and reinsurance balances receivable |  |  |  |  |  |  |  |  | 38,825 | 30,039 | (120,620)
Deferred acquisition costs, net |  |  |  |  |  |  |  |  | 20,409 | 49,125 | 54,951
Unearned premiums ceded |  |  |  |  |  |  |  |  | (10,714) | 607 | (16,503)
Unearned premium reserves |  |  |  |  |  |  |  |  | (51,820) | (78,168) | (46,582)
Reinsurance balances payable |  |  |  |  |  |  |  |  | (1,352) | 11,964 | 28,728
Net cash provided by operating activities |  |  |  |  |  |  |  |  | 73,356 | 141,112 | 13,387
Adjustment |  |  |  |  |  |  |  |  |  |  |
Consolidated balance sheet |  |  |  |  |  |  |  |  |  |  |
Insurance and reinsurance balances receivable, net | (117,453) |  |  |  | (117,668) |  |  |  | (117,453) | (117,668) |
Deferred acquisition costs, net | (65,758) |  |  |  | (62,553) |  |  |  | (65,758) | (62,553) |
Unearned premiums ceded | (7,195) |  |  |  | (13,822) |  |  |  | (7,195) | (13,822) |
Total assets | (190,406) |  |  |  | (194,043) |  |  |  | (190,406) | (194,043) |
Reinsurance balances payable | (2,293) |  |  |  | (5,425) |  |  |  | (2,293) | (5,425) |
Unearned premium reserves | (188,113) |  |  |  | (188,618) |  |  |  | (188,113) | (188,618) |
Total liabilities | (190,406) |  |  |  | (194,043) |  |  |  | (190,406) | (194,043) |
Shareholders’ equity attributable to SiriusPoint common shareholders | $ 0 |  |  |  | $ 0 |  |  |  | 0 | 0 |
Consolidated statement of income (loss) |  |  |  |  |  |  |  |  |  |  |
Gross premiums written |  |  |  |  |  |  |  |  | 505 | 36,568 | 71,935
Gross premiums ceded |  |  |  |  |  |  |  |  | (6,627) | (2,111) | 15,726
Net premiums written |  |  |  |  |  |  |  |  | (6,122) | 34,457 | 87,661
Change in net unearned premium reserves |  |  |  |  |  |  |  |  | 6,122 | (34,457) | (87,661)
Net premiums earned |  |  |  |  |  |  |  |  | 0 | 0 | 0
Net income available to SiriusPoint common shareholders |  |  |  |  |  |  |  |  | 0 | 0 | 0
Consolidated statement of cash flows |  |  |  |  |  |  |  |  |  |  |
Insurance and reinsurance balances receivable |  |  |  |  |  |  |  |  | (215) | (9,684) | (36,594)
Deferred acquisition costs, net |  |  |  |  |  |  |  |  | 3,205 | (24,343) | (46,205)
Unearned premiums ceded |  |  |  |  |  |  |  |  | (6,627) | (2,111) | 15,726
Unearned premium reserves |  |  |  |  |  |  |  |  | 505 | 36,568 | 71,935
Reinsurance balances payable |  |  |  |  |  |  |  |  | 3,132 | (430) | (4,862)
Net cash provided by operating activities |  |  |  |  |  |  |  |  | $ 0 | $ 0 | $ 0

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