Enstar Group Limited filed its quarterly report on Form 10-Q with the SEC earlier today, reporting its earnings and financial position for the three and six months ended June 30, 2013.In a release announcing the results, Enstar reported consolidated net earnings of $19.2 million (or $1.15 per fully diluted share) for the three months ended June 30, 2013 and $31.2 million (or $1.87 per fully diluted share) for the six months ended June 30, 2013, compared to $40.7 million (or $2.44 per fully diluted share) for the three months ended June 30, 2012 and $50.4 million (or $3.02 per fully diluted share) for the six months ended June 30, 2012.Enstar, a Bermuda company, acquires and manages insurance and reinsurance companies in run-off and portfolios of insurance and reinsurance business in run-off, and provides management, consultancy and other services to the insurance and reinsurance industry. Enstar recently announced its expansion into live underwriting with its definitive agreements to acquire Atrium Underwriting Group and Torus Insurance Holdings Limited, acquisitions which are expected to close by the end of the year.Today’s report stated that Enstar’s shareholders’ equity at June 30, 2013 amounted to $1,568.9 million (or $94.02 per fully diluted share), as compared to $1,553.8 million (or $93.30 per fully diluted share) at December 31, 2012. The Form 10-Q, which is available on Enstar’s website, www.enstargroup.com, contains a more detailed description of Enstar’s business and financial results.Earlier today Enstar also filed an amendment to its quarterly report on Form 10-Q for the three months ended March 31, 2013 in order to amend and restate its condensed consolidated balance sheet and related financial information. The amended filing corrects a misstatement in the classification of certain short-term and fixed maturity investments.It stated: “The misstatement was made in connection with our accounting for the acquisition of all of the shares of Household Life Insurance Company of Delaware (“HLIC DE”) and HSBC Insurance Company of Delaware (collectively with the subsidiaries of HLIC DE, the “Pavonia companies”), an acquisition that closed on March 31, 2013. We have determined that approximately $886.7 million of the approximately $1,257.1 million of short-term and fixed maturity investments acquired in our acquisition of the Pavonia companies should have been classified as held-to-maturity, rather than trading, as previously reported.”The misstatement had no impact on the total investments or total assets reported in the condensed consolidated balance sheet as at March 31, 2013. The misstatement also did not impact Enstar’s revenue, net earnings, comprehensive income, or shareholders’ equity.The amended Form 10-Q for the three months ended March 31, 2013, which is available on Enstar’s website, contains a more detailed description of the restatement.