Summarized Balance Sheet Data
 
  Audited   Unaudited
(amounts are USD in thousands) 12/31/2015 12/31/2016
Assets
Bonds   $ 847,593   $ 933,350
Common Stocks     250,238     99,280
Preferred Stocks     3,020     9,020
Cash and Short-term      85,497     113,935
Other Invested Assets    
 44,509
    47,976
Reinsurance Balances Receivable     139,480     163,848
Other Assets     17,306     27,657
Total Assets $1,387,644 $1,395,066
 
Liabilities
Unpaid Losses and Loss Adjustment Expenses   $ 670,525   $ 641,461
Unearned Premiums     80,498    

26,996

Other Liabilities     119,042    

182,304

Total Liabilities $870,065 $850,761
Policyholders' Surplus $517,579 $544,305
Total Liabilities & Policyholders' Surplus $1,387,644 $1,395,066
 
Summarized Income Statement Data
 
  Audited   Unaudited
  For the year ended
(amounts are USD in thousands) 12/31/2015 12/31/2016
Gross Written Premium   $ 364,811   $ 427,306
Net Premium Earned     286,235     270,801
Net Investment Income Earned     22,216     23,098
Net Realized Gains (Losses) from Sale of
     Investments, Net of Tax
    33,267     60,953
Total Revenue $341,717 $354,852
 
Losses and Loss Adjustment Expenses Incurred   $ 153,660   $ 199,929
Commissions Incurred     76,730     51,349
Other Operating Expenses     25,744     26,457
Miscellaneous Expenses     1,209     1,687
Total Expenses $257,342 $279,422
 
Income (Loss) Before Provision for Income Taxes   $ 84,375   $ 75,429
Federal and Foreign Tax Expense (Benefit)     9,675     -7,254
Net Income (Loss) $74,700 $82,684

Source: Sirius America Insurance Company December 31, 2015 Statutory-Basis Annual Financial Statement (Unaudited) and December 31, 2014 Statutory-Basis Annual Financial Statement (Audited).