Separate Account VA BNY

FINANCIAL STATEMENTS

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Years Ended December 31, 2023 and 2022

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Financial Statements

Years Ended December 31, 2023 and 2022

Contents


Report of Independent Registered Public Accounting Firm		1

Financial Statements

Statements of Assets and Liabilities		2
Statements of Operations and Changes in Net Assets		10
Notes to Financial Statements		47

Report of Independent Registered Public Accounting Firm

To the Board of Directors of Transamerica Financial Life Insurance Company and the Contract Owners of Separate Account VA BNY

Opinions on the Financial Statements

We have audited the accompanying statements of assets and liabilities of each of the subaccounts of Separate Account VA BNY indicated in the table below as of December 31, 2023, and the related statements of operations and changes in net assets for each of the periods indicated in the table below, including the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of each of the subaccounts of Separate Account VA BNY as of December 31, 2023, and the results of each of their operations and the changes in each of their net assets for the periods indicated in the table below, in conformity with accounting principles generally accepted in the United States of America.


AB Balanced Hedged Allocation Class B Shares (1)		TA BlackRock iShares Edge 75 Service Class (1)
AB Large Cap Growth Class B Shares (1)		TA BlackRock Real Estate Securities Initial Class (1)
AB Relative Value Class B Shares (1)		TA BlackRock Real Estate Securities Service Class (1)
American Funds - Asset Allocation Class 2 Shares (1)		TA BlackRock Tactical Allocation Service Class (1)
American Funds - Asset Allocation Class 4 Shares (1)		TA Goldman Sachs 70/30 Service Class (1)
American Funds - Growth Class 2 Shares (1)		TA Goldman Sachs Managed Risk - Balanced ETF Service Class (1)
American Funds - Growth Class 4 Shares (1)		TA Goldman Sachs Managed Risk - Conservative ETF Service Class (1)
American Funds - Growth-Income Class 2 Shares (1)		TA Goldman Sachs Managed Risk - Growth ETF Service Class (1)
American Funds - Growth-Income Class 4 Shares (1)		TA Great Lakes Advisors Large Cap Value Service Class (1)
American Funds - International Class 2 Shares (1)		TA International Focus Initial Class (1)
American Funds - International Class 4 Shares (1)		TA International Focus Service Class (1)
American Funds - New World Class 4 Shares (1)		TA Janus Balanced Service Class (1)
American Funds - The Bond Fund of America Class 2 Shares (1)		TA Janus Mid-Cap Growth Initial Class (1)
American Funds - The Bond Fund of America Class 4 Shares (1)		TA Janus Mid-Cap Growth Service Class (1)
DFA VA Equity Allocation (1)		TA JPMorgan Asset Allocation - Conservative Initial Class (1)
DFA VA Global Bond (1)		TA JPMorgan Asset Allocation - Conservative Service Class (1)
DFA VA Global Moderate Allocation (1)		TA JPMorgan Asset Allocation - Growth Initial Class (1)
DFA VA International Small (1)		TA JPMorgan Asset Allocation - Growth Service Class (1)


DFA VA International Value (1)		TA JPMorgan Asset Allocation - Moderate Initial Class (1)
DFA VA Short-Term Fixed (1)		TA JPMorgan Asset Allocation - Moderate Service Class (1)
DFA VA U.S. Large Value (1)		TA JPMorgan Asset Allocation - Moderate Growth Initial Class (1)
DFA VA U.S. Targeted Value (1)		TA JPMorgan Asset Allocation - Moderate Growth Service Class (1)
Fidelity® VIP Balanced Service Class 2 (1)		TA JPMorgan Enhanced Index Initial Class (1)
Fidelity® VIP Consumer Staples Initial Class (1)		TA JPMorgan Enhanced Index Service Class (1)
Fidelity® VIP Contrafund® Initial Class (1)		TA JPMorgan International Moderate Growth Service Class (1)
Fidelity® VIP Contrafund® Service Class 2 (1)		TA JPMorgan Mid Cap Value Service Class (1)
Fidelity® VIP Energy Service Class 2 (1)		TA JPMorgan Tactical Allocation Service Class (1)
Fidelity® VIP Equity-Income Service Class 2 (1)		TA Madison Diversified Income Service Class (1)
Fidelity® VIP Growth Service Class 2 (1)		TA Market Participation Strategy Service Class (1)
Fidelity® VIP Growth Opportunities Service Class 2 (1)		TA Morgan Stanley Global Allocation Service Class (1)
Fidelity® VIP Health Care Service Class 2 (1)		TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class (1)
Fidelity® VIP Mid Cap Initial Class (1)		TA MSCI EAFE Index Service Class (1)
Fidelity® VIP Mid Cap Service Class 2 (1)		TA Multi-Managed Balanced Initial Class (1)
Fidelity® VIP Technology Initial Class (1)		TA Multi-Managed Balanced Service Class (1)
Fidelity® VIP Utilities Initial Class (1)		TA PIMCO Tactical - Balanced Service Class (1)
Fidelity® VIP Value Strategies Initial Class (1)		TA PIMCO Tactical - Conservative Service Class (1)
Fidelity® VIP Value Strategies Service Class 2 (1)		TA PIMCO Tactical - Growth Service Class (1)
Franklin Allocation Class 4 Shares (1)		TA PineBridge Inflation Opportunities Service Class (1)
Franklin Income Class 2 Shares (1)		TA ProFunds UltraBear Service Class (OAM) (1)
Franklin Mutual Shares Class 2 Shares (1)		TA S&P 500 Index Initial Class (3)
Franklin Templeton Foreign Class 2 Shares (1)		TA S&P 500 Index Service Class (1)
Invesco V.I. American Franchise Series II Shares (1)		TA Small/Mid Cap Value Initial Class (1)
Janus Henderson - Enterprise Service Shares (1)		TA Small/Mid Cap Value Service Class (1)
Janus Henderson - Global Research Service Shares (1)		TA T. Rowe Price Small Cap Initial Class (1)
Janus Henderson - Mid Cap Value Service Shares (1)		TA T. Rowe Price Small Cap Service Class (1)
LVIP JPMorgan Core Bond Standard Shares (2)		TA TS&W International Equity Initial Class (1)
LVIP JPMorgan Mid Cap Value Standard Shares (2)		TA TS&W International Equity Service Class (1)
LVIP JPMorgan Small Cap Core Standard Shares (2)		TA WMC US Growth Initial Class (1)


LVIP JPMorgan U.S. Equity Standard Shares (2)		TA WMC US Growth Service Class (1)
MFS® New Discovery Service Class (1)		Vanguard® Balanced (1)
MFS® Total Return Service Class (1)		Vanguard® Capital Growth (1)
State Street Total Return V.I.S. Class 3 Shares (1)		Vanguard® Conservative Allocation (1)
TA 60/40 Allocation Service Class (1)		Vanguard® Diversified Value (1)
TA Aegon Bond Initial Class (1)		Vanguard® Equity Income (1)
TA Aegon Bond Service Class (1)		Vanguard® Equity Index (1)
TA Aegon Core Bond Service Class (1)		Vanguard® Global Bond Index (1)
TA Aegon High Yield Bond Initial Class (1)		Vanguard® Growth (1)
TA Aegon High Yield Bond Service Class (1)		Vanguard® High Yield Bond (1)
TA Aegon Sustainable Equity Income Initial Class (1)		Vanguard® International (1)
TA Aegon Sustainable Equity Income Service Class (1)		Vanguard® Mid-Cap Index (1)
TA Aegon U.S. Government Securities Initial Class (1)		Vanguard® Moderate Allocation (1)
TA Aegon U.S. Government Securities Service Class (1)		Vanguard® Money Market (1)
TA American Funds Managed Risk - Balanced Service Class (1)		Vanguard® Real Estate Index (1)
TA BlackRock Government Money Market Initial Class (1)		Vanguard® Short-Term Investment Grade (1)
TA BlackRock Government Money Market Service Class (1)		Vanguard® Total Bond Market Index (1)
TA BlackRock iShares Active Asset Allocation - Conservative Service Class (1)		Vanguard® Total International Stock Market Index (1)
TA BlackRock iShares Active Asset Allocation - Moderate Service Class (1)		Vanguard® Total Stock Market Index (1)
TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class (1)		Voya Global Perspectives Class S Shares (1)
TA BlackRock iShares Dynamic Allocation - Balanced Service Class (1)		Voya Large Cap Value Class S Shares (1)
TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class (1)		Voya Strategic Allocation Conservative Class S Shares (1)
TA BlackRock iShares Edge 100 Service Class (1)		Voya Strategic Allocation Moderate Class S Shares (1)
TA BlackRock iShares Edge 40 Initial Class (1)		Wanger Acorn (1)
TA BlackRock iShares Edge 40 Service Class (1)		Wanger International (1)
TA BlackRock iShares Edge 50 Service Class (1)
(1) Statements of operations and changes in net assets for the years ended December 31, 2023 and 2022 (2) Statements of operations and changes in net assets for the period April 28, 2023 (commencement of operations) through December 31, 2023 (3) Statements of operations and changes in net assets for the year ended December 31, 2023 and the period May 2, 2022 (commencement of operations) through December 31, 2022

Basis for Opinions

These financial statements are the responsibility of the Transamerica Financial Life Insurance Company management. Our responsibility is to express an opinion on the financial statements of each of the subaccounts of Separate Account VA BNY based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to each of the subaccounts of Separate Account VA BNY in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits of these financial statements in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. Our procedures included confirmation of investments owned as of December 31, 2023 by correspondence with the custodian, the transfer agents, or the investee mutual funds. We believe that our audits provide a reasonable basis for our opinions.

/s/ PricewaterhouseCoopers LLP

Chicago, Illinois

April 19, 2024

We have served as the auditor of one or more of the subaccounts of Separate Account VA BNY since 2014.

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Assets and Liabilities

December 31, 2023


Subaccount	Number of Shares		Cost		Assets at Market Value		Due (to)/from General Account		Net Assets		Units Outstanding		Range of Unit Values
AB Balanced Hedged Allocation Class B Shares		431,778.367	$	4,249,432	$	3,726,247	$	6	$	3,726,253		860,435	$	2.110080	$	16.852742
AB Large Cap Growth Class B Shares		3,932.386		228,137		263,313		(9)		263,304		47,945		3.977993		27.317453
AB Relative Value Class B Shares		1,057,437.304		31,907,485		30,433,046		57		30,433,103		2,685,372		2.662538		27.092985
American Funds - Asset Allocation Class 2 Shares		1,942,648.816		44,847,741		45,710,527		(76)		45,710,451		5,874,465		2.433263		21.254108
American Funds - Asset Allocation Class 4 Shares		194,880.762		4,460,498		4,548,517		1		4,548,518		354,776		12.461898		13.311313
American Funds - Growth Class 2 Shares		800,903.198		71,605,727		78,648,694		(29)		78,648,665		2,956,979		4.892895		42.658929
American Funds - Growth Class 4 Shares		205,018.086		18,490,744		19,620,231		-		19,620,231		1,161,072		16.465873		17.587939
American Funds - Growth-Income Class 2 Shares		582,565.315		29,191,910		33,963,558		60		33,963,618		1,992,599		3.567168		31.687907
American Funds - Growth-Income Class 4 Shares		119,093.662		6,429,650		6,828,831		(3)		6,828,828		440,404		15.093529		16.122162
American Funds - International Class 2 Shares		1,310,099.720		25,319,071		22,808,836		(85)		22,808,751		4,620,914		1.327919		14.846407
American Funds - International Class 4 Shares		150,347.324		2,743,271		2,575,450		(1)		2,575,449		214,244		11.654236		12.448909
American Funds - New World Class 4 Shares		37,647.917		1,002,436		939,316		-		939,316		72,660		12.544628		13.399841
American Funds - The Bond Fund of America Class 2 Shares		2,092,447.558		21,998,396		19,669,007		(64)		19,668,943		4,423,664		1.040702		11.103262
American Funds - The Bond Fund of America Class 4 Shares		450,698.518		4,316,447		4,214,031		-		4,214,031		463,343		8.819402		9.420906
DFA VA Equity Allocation		-		-		-		-		-		-		14.256504		14.371688
DFA VA Global Bond		22,711.208		234,435		220,526		-		220,526		23,806		8.975113		9.782097
DFA VA Global Moderate Allocation		-		-		-		-		-		-		12.778486		12.881746
DFA VA International Small		-		-		-		-		-		-		11.727949		11.822726
DFA VA International Value		-		-		-		-		-		-		12.997417		13.102434
DFA VA Short-Term Fixed		-		-		-		-		-		-		10.223773		10.306491
DFA VA U.S. Large Value		-		-		-		-		-		-		13.009544		13.114689
DFA VA U.S. Targeted Value		-		-		-		-		-		-		16.377581		16.509872
Fidelity^® VIP Balanced Service Class 2		1,750,190.599		34,692,777		37,699,106		99		37,699,205		4,617,010		2.478040		24.915907
Fidelity^® VIP Consumer Staples Initial Class		33,027.213		640,572		640,728		1		640,729		47,083		13.196877		14.096213
Fidelity^® VIP Contrafund^® Initial Class		-		-		-		-		-		-		32.562879		33.800843
Fidelity^® VIP Contrafund^® Service Class 2		1,483,014.874		60,982,961		69,449,587		85		69,449,672		4,271,528		3.332690		33.166784
Fidelity^® VIP Energy Service Class 2		78,729.724		1,922,524		1,935,964		-		1,935,964		73,201		25.676282		27.424583
Fidelity^® VIP Equity-Income Service Class 2		18,214.914		395,020		435,519		(10)		435,509		146,442		2.411359		16.472590
Fidelity^® VIP Growth Service Class 2		10,390.540		749,968		934,317		40		934,357		180,484		4.153860		29.399386
Fidelity^® VIP Growth Opportunities Service Class 2		75.526		2,744		4,380		22		4,402		975		4.358807		5.965414
Fidelity^® VIP Health Care Service Class 2		64,690.400		2,135,043		2,196,886		(1)		2,196,885		190,312		11.226340		11.991896
Fidelity^® VIP Mid Cap Initial Class		-		-		-		-		-		-		24.545466		25.478836
Fidelity^® VIP Mid Cap Service Class 2		799,093.792		26,836,630		27,720,564		5		27,720,569		1,907,047		2.704884		24.998404
Fidelity^® VIP Technology Initial Class		372,377.188		10,720,053		11,957,032		-		11,957,032		608,719		19.191988		20.499530
Fidelity^® VIP Utilities Initial Class		33,204.633		676,195		671,730		-		671,730		50,198		13.011026		13.897945
Fidelity^® VIP Value Strategies Initial Class		747.791		9,839		12,376		-		12,376		456		26.150595		27.144957
Fidelity^® VIP Value Strategies Service Class 2		680,863.991		10,379,446		11,404,472		(27)		11,404,445		830,022		3.027855		26.625203
Franklin Allocation Class 4 Shares		231,189.116		1,260,136		1,179,064		(14)		1,179,050		480,475		2.290770		13.050727
Franklin Income Class 2 Shares		86,944.443		1,290,920		1,234,611		(2)		1,234,609		678,872		1.634398		13.466560
Franklin Mutual Shares Class 2 Shares		18,807.377		321,778		288,317		13		288,330		165,644		1.529624		13.049913
Franklin Templeton Foreign Class 2 Shares		46,644.099		638,006		664,212		(4)		664,208		590,345		1.022309		11.688819
Invesco V.I. American Franchise Series II Shares		2,690.718		142,827		143,173		11		143,184		43,068		3.006592		23.034725
Janus Henderson - Enterprise Service Shares		2,749.306		184,343		187,970		10		187,980		29,911		2.519268		21.118645


See accompanying notes.		2

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Assets and Liabilities

December 31, 2023


Subaccount	Number of Shares		Cost		Assets at Market Value		Due (to)/from General Account		Net Assets		Units Outstanding		Range of Unit Values
Janus Henderson - Global Research Service Shares		4,236.992	$	169,708	$	250,067	$	(19)	$	250,048		101,935	$	1.685579	$	19.727598
Janus Henderson - Mid Cap Value Service Shares		152.938		2,322		2,557		(1)		2,556		763		3.237266		3.477813
LVIP JPMorgan Core Bond Standard Shares		26,768.084		264,031		264,335		-		264,335		208,130		1.166253		9.334899
LVIP JPMorgan Mid Cap Value Standard Shares		22,589.116		210,770		229,799		-		229,799		47,875		4.352674		14.004388
LVIP JPMorgan Small Cap Core Standard Shares		-		-		-		-		-		-		4.117615		13.208817
LVIP JPMorgan U.S. Equity Standard Shares		4,888.702		165,025		183,942		-		183,942		28,360		5.925347		20.997929
MFS^® New Discovery Service Class		93,412.567		1,372,592		943,467		(18)		943,449		222,420		3.591559		18.788057
MFS^® Total Return Service Class		29,455.566		659,462		668,052		(16)		668,036		283,851		1.944579		14.330566
State Street Total Return V.I.S. Class 3 Shares		293,104.963		4,418,205		4,320,367		6		4,320,373		911,671		1.602107		16.164926
TA 60/40 Allocation Service Class		887,175.458		10,805,559		11,276,000		2		11,276,002		823,907		13.179406		14.594290
TA Aegon Bond Initial Class		19,219.136		219,774		186,041		4		186,045		116,664		1.252863		1.646744
TA Aegon Bond Service Class		4,646,144.594		52,135,247		44,556,527		(113)		44,556,414		13,977,065		1.029756		10.732824
TA Aegon Core Bond Service Class		2,412,103.300		33,048,041		28,704,029		(50)		28,703,979		6,324,440		0.992299		11.026639
TA Aegon High Yield Bond Initial Class		10,332.708		76,690		70,676		1		70,677		24,272		1.702392		14.639924
TA Aegon High Yield Bond Service Class		952,230.001		7,074,678		6,656,088		(1)		6,656,087		1,112,801		1.815380		14.263697
TA Aegon Sustainable Equity Income Initial Class		133,604.319		2,329,692		2,439,615		28		2,439,643		803,482		1.681337		18.922691
TA Aegon Sustainable Equity Income Service Class		733,311.655		13,624,226		13,426,936		16		13,426,952		1,932,898		1.697619		18.422818
TA Aegon U.S. Government Securities Initial Class		15,720.779		172,017		143,374		(5)		143,369		75,855		1.043225		1.890055
TA Aegon U.S. Government Securities Service Class		3,309,369.130		32,780,196		31,339,726		(38)		31,339,688		7,722,277		1.009906		10.120997
TA American Funds Managed Risk - Balanced Service Class		6,272,677.837		69,837,132		67,431,287		(80)		67,431,207		5,036,259		12.257401		14.690406
TA BlackRock Government Money Market Initial Class		175,082.430		175,082		175,082		(9)		175,073		131,173		0.768317		1.334683
TA BlackRock Government Money Market Service Class		35,009,111.288		35,009,110		35,009,111		(778)		35,008,333		8,205,812		0.753472		10.587191
TA BlackRock iShares Active Asset Allocation - Conservative Service Class		1,651,618.158		16,490,876		14,798,499		3		14,798,502		3,994,134		1.070612		13.116785
TA BlackRock iShares Active Asset Allocation - Moderate Service Class		7,125,786.055		75,219,231		70,117,735		134		70,117,869		13,765,184		1.135950		13.368993
TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class		3,060,326.509		32,342,111		31,490,760		85		31,490,845		7,243,993		1.077978		13.237903
TA BlackRock iShares Dynamic Allocation - Balanced Service Class		5,182,426.154		60,385,001		54,519,123		98		54,519,221		9,648,025		1.086129		13.568802
TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class		2,772,921.774		33,840,610		32,332,268		(187)		32,332,081		4,962,240		1.276368		14.995669
TA BlackRock iShares Edge 100 Service Class		380,990.072		5,180,534		5,070,978		6		5,070,984		288,766		15.254387		18.966529
TA BlackRock iShares Edge 40 Initial Class		6,997.510		61,249		60,458		2		60,460		30,592		1.566722		2.061907
TA BlackRock iShares Edge 40 Service Class		2,336,739.761		21,944,352		20,025,860		(34)		20,025,826		3,651,739		1.191464		13.841157
TA BlackRock iShares Edge 50 Service Class		2,920,114.772		37,011,214		37,056,256		2		37,056,258		2,817,659		11.910719		14.280438
TA BlackRock iShares Edge 75 Service Class		1,241,974.833		17,260,816		17,151,672		25		17,151,697		1,133,895		13.551528		16.421787
TA BlackRock Real Estate Securities Initial Class		1,021.436		11,363		9,928		(4)		9,924		3,309		1.627418		12.895469
TA BlackRock Real Estate Securities Service Class		434,718.746		4,876,463		4,542,811		(16)		4,542,795		888,863		1.273897		12.573244
TA BlackRock Tactical Allocation Service Class		4,836,406.674		72,432,162		65,001,306		138		65,001,444		13,012,429		1.416949		16.692741
TA Goldman Sachs 70/30 Service Class		63,189.427		776,449		758,273		-		758,273		57,148		12.852365		13.728335


See accompanying notes.		3

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Assets and Liabilities

December 31, 2023


Subaccount	Number of Shares		Cost		Assets at Market Value		Due (to)/from General Account		Net Assets		Units Outstanding		Range of Unit Values
TA Goldman Sachs Managed Risk - Balanced ETF Service Class		24,708,544.637	$	288,444,835	$	281,183,238	$	(74)	$	281,183,164		54,304,525	$	1.184796	$	15.144064
TA Goldman Sachs Managed Risk - Conservative ETF Service Class		3,599,531.604		43,687,452		40,530,726		(133)		40,530,593		11,050,944		1.139297		13.760012
TA Goldman Sachs Managed Risk - Growth ETF Service Class		20,361,842.687		205,155,710		210,948,690		(51)		210,948,639		45,438,578		1.539621		17.701047
TA Great Lakes Advisors Large Cap Value Service Class		376,536.336		4,209,906		4,574,916		3		4,574,919		341,000		12.810127		14.185512
TA International Focus Initial Class		10,722.884		92,873		92,967		(5)		92,962		33,484		1.893822		16.374728
TA International Focus Service Class		808,018.764		6,662,414		6,835,839		(57)		6,835,782		901,394		1.518015		15.963993
TA Janus Balanced Service Class		5,682,331.304		91,089,802		90,462,714		(173)		90,462,541		9,355,542		1.867652		21.673820
TA Janus Mid-Cap Growth Initial Class		888.566		28,871		27,128		1		27,129		4,408		2.760617		26.224668
TA Janus Mid-Cap Growth Service Class		602,322.775		20,303,362		16,726,503		22		16,726,525		1,264,759		3.003543		25.551485
TA JPMorgan Asset Allocation - Conservative Initial Class		2,710.125		28,009		23,361		-		23,361		11,768		1.643135		2.135068
TA JPMorgan Asset Allocation - Conservative Service Class		4,787,115.539		47,742,990		40,642,611		(152)		40,642,459		10,524,005		1.310163		13.838854
TA JPMorgan Asset Allocation - Growth Initial Class		13,932.156		143,750		144,337		2		144,339		45,150		2.760076		3.769034
TA JPMorgan Asset Allocation - Growth Service Class		1,387,838.177		15,403,389		14,142,071		2		14,142,073		1,493,338		2.054883		23.038907
TA JPMorgan Asset Allocation - Moderate Initial Class		17,731.312		198,223		181,746		2		181,748		78,603		1.940161		2.555128
TA JPMorgan Asset Allocation - Moderate Service Class		24,742,539.447		279,096,967		248,909,947		82		248,910,029		46,934,616		1.573823		15.685581
TA JPMorgan Asset Allocation - Moderate Growth Initial Class		1,311.153		12,752		13,216		(3)		13,213		4,957		2.270351		3.035678
TA JPMorgan Asset Allocation - Moderate Growth Service Class		13,713,105.241		156,572,500		135,211,218		(34)		135,211,184		24,853,619		1.558018		18.355766
TA JPMorgan Enhanced Index Initial Class		34,409.363		691,236		822,728		1		822,729		135,573		3.661795		34.991739
TA JPMorgan Enhanced Index Service Class		610,584.074		13,834,626		14,507,478		21		14,507,499		655,542		3.613297		34.112447
TA JPMorgan International Moderate Growth Service Class		3,160,579.899		30,700,709		28,603,248		133		28,603,381		8,414,982		1.183219		14.353042
TA JPMorgan Mid Cap Value Service Class		998,454.832		15,235,048		14,048,259		(24)		14,048,235		973,435		2.940851		24.024372
TA JPMorgan Tactical Allocation Service Class		4,750,717.729		72,317,114		62,614,460		(24)		62,614,436		10,548,898		1.249342		13.860218
TA Madison Diversified Income Service Class		514,841.626		6,638,679		5,652,961		8		5,652,969		453,980		1.435001		14.912392
TA Market Participation Strategy Service Class		2,208,148.316		24,959,213		22,081,483		20		22,081,503		3,140,821		1.654339		19.294440
TA Morgan Stanley Global Allocation Service Class		3,749,989.482		52,525,657		47,699,866		184		47,700,050		10,803,784		1.563930		16.281555
TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class		1,895,450.386		16,259,970		12,358,337		25		12,358,362		1,164,747		9.945970		11.661376
TA MSCI EAFE Index Service Class		650,380.730		7,344,541		8,162,278		1		8,162,279		642,444		11.691179		13.599283
TA Multi-Managed Balanced Initial Class		2,960.813		41,405		45,508		(14)		45,494		12,065		3.160698		3.901499
TA Multi-Managed Balanced Service Class		6,689,286.175		98,959,611		99,670,364		7		99,670,371		8,481,539		2.499554		22.435006
TA PIMCO Tactical - Balanced Service Class		2,301,698.192		25,767,299		22,004,235		(32)		22,004,203		4,845,464		1.105222		14.548618
TA PIMCO Tactical - Conservative Service Class		1,200,304.518		13,497,122		11,402,893		(39)		11,402,854		2,381,413		1.083935		13.917789
TA PIMCO Tactical - Growth Service Class		2,853,760.378		31,451,528		27,396,100		(38)		27,396,062		3,527,916		1.241876		16.331736
TA PineBridge Inflation Opportunities Service Class		1,163,114.166		12,166,178		11,514,830		44		11,514,874		3,987,023		0.988626		11.078227
TA ProFunds UltraBear Service Class (OAM)		87,226.771		1,045,100		722,238		697		722,935		134,587,131		0.005013		0.922919
TA S&P 500 Index Initial Class		-		-		-		-		-		-		11.754119		11.793383
TA S&P 500 Index Service Class		4,633,670.744		78,511,437		92,673,415		46		92,673,461		4,649,415		18.331511		21.322298
TA Small/Mid Cap Value Initial Class		171,793.647		3,280,399		3,257,208		9		3,257,217		226,833		2.989316		25.625611
TA Small/Mid Cap Value Service Class		818,783.585		14,465,418		14,860,922		50		14,860,972		1,351,888		2.998762		24.967326
TA T. Rowe Price Small Cap Initial Class		11,415.019		149,429		130,017		(5)		130,012		31,409		3.354463		29.413306
TA T. Rowe Price Small Cap Service Class		3,847,208.752		45,936,227		37,702,646		(63)		37,702,583		2,319,541		3.914266		28.651485


See accompanying notes.		4

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Assets and Liabilities

December 31, 2023


Subaccount	Number of Shares		Cost		Assets at Market Value		Due (to)/from General Account		Net Assets		Units Outstanding		Range of Unit Values
TA TS&W International Equity Initial Class		36,909.240	$	451,296	$	533,339	$	14	$	533,353		187,624	$	1.852148	$	15.803996
TA TS&W International Equity Service Class		476,205.697		6,647,125		6,814,504		(3)		6,814,501		711,906		1.228716		15.399228
TA WMC US Growth Initial Class		184,713.113		6,068,008		6,621,965		43		6,622,008		1,775,733		3.543565		41.229422
TA WMC US Growth Service Class		2,357,674.800		73,988,737		80,160,943		28		80,160,971		3,507,778		3.492773		40.153191
Vanguard^® Balanced		130,754.856		3,056,991		3,045,281		(2)		3,045,279		251,492		11.736965		12.791982
Vanguard^® Capital Growth		-		-		-		-		-		-		15.150315		15.272770
Vanguard^® Conservative Allocation		17,365.960		454,288		424,424		(1)		424,423		39,921		10.310316		11.237319
Vanguard^® Diversified Value		-		-		-		-		-		-		15.261503		15.384793
Vanguard^® Equity Income		-		-		-		-		-		-		13.651698		13.762019
Vanguard^® Equity Index		0.030		1		2		(2)		-		-		32.486445		34.464763
Vanguard^® Global Bond Index		-		-		-		-		-		-		9.511841		9.588721
Vanguard^® Growth		-		-		-		-		-		-		15.487862		15.613016
Vanguard^® High Yield Bond		-		-		-		-		-		-		10.880760		10.968710
Vanguard^® International		14,493.363		513,335		356,102		-		356,102		17,435		20.214406		21.445777
Vanguard^® Mid-Cap Index		197,024.616		4,445,776		4,714,799		(1)		4,714,798		186,008		24.479952		27.337631
Vanguard^® Moderate Allocation		67,025.330		1,941,622		1,951,107		-		1,951,107		171,677		11.070833		12.066049
Vanguard^® Money Market		-		-		-		-		-		-		10.524469		10.609631
Vanguard^® Real Estate Index		6,270.369		68,821		74,743		-		74,743		4,476		16.149377		17.133292
Vanguard^® Short-Term Investment Grade		113,233.231		1,131,064		1,167,435		-		1,167,435		104,242		10.836430		11.496503
Vanguard^® Total Bond Market Index		11,531.920		121,646		122,584		-		122,584		11,589		10.229841		10.853028
Vanguard^® Total International Stock Market Index		-		-		-		-		-		-		11.565263		11.658737
Vanguard^® Total Stock Market Index		-		-		-		-		-		-		15.094109		15.216090
Voya Global Perspectives Class S Shares		-		-		-		-		-		-		11.458777		12.522538
Voya Large Cap Value Class S Shares		-		-		-		-		-		-		16.849452		18.137510
Voya Strategic Allocation Conservative Class S Shares		-		-		-		-		-		-		11.436687		12.310962
Voya Strategic Allocation Moderate Class S Shares		-		-		-		-		-		-		13.022910		14.018501
Wanger Acorn		-		-		-		-		-		-		22.672864		23.535052
Wanger International		-		-		-		-		-		-		14.367063		14.913446


See accompanying notes.		5

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Assets and Liabilities

December 31, 2023


Subaccount	Net Assets Representing: Accumulation Units		Net Assets Representing: Contracts in Payout (Annuitization) Period		Total Net Assets
AB Balanced Hedged Allocation Class B Shares	$	3,726,253	$	-	$	3,726,253
AB Large Cap Growth Class B Shares		263,304		-		263,304
AB Relative Value Class B Shares		30,332,690		100,413		30,433,103
American Funds - Asset Allocation Class 2 Shares		45,710,451		-		45,710,451
American Funds - Asset Allocation Class 4 Shares		4,548,518		-		4,548,518
American Funds - Growth Class 2 Shares		78,648,665		-		78,648,665
American Funds - Growth Class 4 Shares		19,620,231		-		19,620,231
American Funds - Growth-Income Class 2 Shares		33,963,618		-		33,963,618
American Funds - Growth-Income Class 4 Shares		6,828,828		-		6,828,828
American Funds - International Class 2 Shares		22,772,299		36,452		22,808,751
American Funds - International Class 4 Shares		2,575,449		-		2,575,449
American Funds - New World Class 4 Shares		939,316		-		939,316
American Funds - The Bond Fund of America Class 2 Shares		19,668,943		-		19,668,943
American Funds - The Bond Fund of America Class 4 Shares		4,214,031		-		4,214,031
DFA VA Equity Allocation		-		-		-
DFA VA Global Bond		220,526		-		220,526
DFA VA Global Moderate Allocation		-		-		-
DFA VA International Small		-		-		-
DFA VA International Value		-		-		-
DFA VA Short-Term Fixed		-		-		-
DFA VA U.S. Large Value		-		-		-
DFA VA U.S. Targeted Value		-		-		-
Fidelity^® VIP Balanced Service Class 2		37,699,205		-		37,699,205
Fidelity^® VIP Consumer Staples Initial Class		640,729		-		640,729
Fidelity^® VIP Contrafund^® Initial Class		-		-		-
Fidelity^® VIP Contrafund^® Service Class 2		69,440,333		9,339		69,449,672
Fidelity^® VIP Energy Service Class 2		1,935,964		-		1,935,964
Fidelity^® VIP Equity-Income Service Class 2		435,509		-		435,509
Fidelity^® VIP Growth Service Class 2		934,357		-		934,357
Fidelity^® VIP Growth Opportunities Service Class 2		4,402		-		4,402
Fidelity^® VIP Health Care Service Class 2		2,196,885		-		2,196,885
Fidelity^® VIP Mid Cap Initial Class		-		-		-
Fidelity^® VIP Mid Cap Service Class 2		27,720,569		-		27,720,569
Fidelity^® VIP Technology Initial Class		11,957,032		-		11,957,032
Fidelity^® VIP Utilities Initial Class		671,730		-		671,730
Fidelity^® VIP Value Strategies Initial Class		12,376		-		12,376
Fidelity^® VIP Value Strategies Service Class 2		11,404,445		-		11,404,445
Franklin Allocation Class 4 Shares		1,179,050		-		1,179,050
Franklin Income Class 2 Shares		1,234,609		-		1,234,609
Franklin Mutual Shares Class 2 Shares		288,330		-		288,330
Franklin Templeton Foreign Class 2 Shares		664,208		-		664,208


See accompanying notes.		6

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Assets and Liabilities

December 31, 2023


Subaccount	Net Assets Representing: Accumulation Units		Net Assets Representing: Contracts in Payout (Annuitization) Period		Total Net Assets
Invesco V.I. American Franchise Series II Shares	$	143,184	$	-	$	143,184
Janus Henderson - Enterprise Service Shares		187,980		-		187,980
Janus Henderson - Global Research Service Shares		250,048		-		250,048
Janus Henderson - Mid Cap Value Service Shares		2,556		-		2,556
LVIP JPMorgan Core Bond Standard Shares		264,335		-		264,335
LVIP JPMorgan Mid Cap Value Standard Shares		229,799		-		229,799
LVIP JPMorgan Small Cap Core Standard Shares		-		-		-
LVIP JPMorgan U.S. Equity Standard Shares		183,942		-		183,942
MFS^® New Discovery Service Class		943,449		-		943,449
MFS^® Total Return Service Class		668,036		-		668,036
State Street Total Return V.I.S. Class 3 Shares		4,320,373		-		4,320,373
TA 60/40 Allocation Service Class		11,276,002		-		11,276,002
TA Aegon Bond Initial Class		172,916		13,129		186,045
TA Aegon Bond Service Class		44,529,794		26,620		44,556,414
TA Aegon Core Bond Service Class		28,667,077		36,902		28,703,979
TA Aegon High Yield Bond Initial Class		70,677		-		70,677
TA Aegon High Yield Bond Service Class		6,624,730		31,357		6,656,087
TA Aegon Sustainable Equity Income Initial Class		2,420,119		19,524		2,439,643
TA Aegon Sustainable Equity Income Service Class		13,420,645		6,307		13,426,952
TA Aegon U.S. Government Securities Initial Class		140,559		2,810		143,369
TA Aegon U.S. Government Securities Service Class		31,339,094		594		31,339,688
TA American Funds Managed Risk - Balanced Service Class		67,431,207		-		67,431,207
TA BlackRock Government Money Market Initial Class		126,583		48,490		175,073
TA BlackRock Government Money Market Service Class		34,988,330		20,003		35,008,333
TA BlackRock iShares Active Asset Allocation - Conservative Service Class		14,798,502		-		14,798,502
TA BlackRock iShares Active Asset Allocation - Moderate Service Class		70,083,148		34,721		70,117,869
TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class		31,490,845		-		31,490,845
TA BlackRock iShares Dynamic Allocation - Balanced Service Class		54,428,840		90,381		54,519,221
TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class		32,328,368		3,713		32,332,081
TA BlackRock iShares Edge 100 Service Class		5,070,984		-		5,070,984
TA BlackRock iShares Edge 40 Initial Class		60,460		-		60,460
TA BlackRock iShares Edge 40 Service Class		20,025,826		-		20,025,826
TA BlackRock iShares Edge 50 Service Class		37,056,258		-		37,056,258
TA BlackRock iShares Edge 75 Service Class		17,151,697		-		17,151,697
TA BlackRock Real Estate Securities Initial Class		9,924		-		9,924
TA BlackRock Real Estate Securities Service Class		4,542,795		-		4,542,795
TA BlackRock Tactical Allocation Service Class		64,994,175		7,269		65,001,444
TA Goldman Sachs 70/30 Service Class		758,273		-		758,273
TA Goldman Sachs Managed Risk - Balanced ETF Service Class		280,159,478		1,023,686		281,183,164
TA Goldman Sachs Managed Risk - Conservative ETF Service Class		40,313,640		216,953		40,530,593
TA Goldman Sachs Managed Risk - Growth ETF Service Class		210,400,059		548,580		210,948,639


See accompanying notes.		7

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Assets and Liabilities

December 31, 2023


Subaccount	Net Assets Representing: Accumulation Units		Net Assets Representing: Contracts in Payout (Annuitization) Period		Total Net Assets
TA Great Lakes Advisors Large Cap Value Service Class	$	4,574,919	$	-	$	4,574,919
TA International Focus Initial Class		92,962		-		92,962
TA International Focus Service Class		6,835,782		-		6,835,782
TA Janus Balanced Service Class		90,437,806		24,735		90,462,541
TA Janus Mid-Cap Growth Initial Class		27,129		-		27,129
TA Janus Mid-Cap Growth Service Class		16,720,112		6,413		16,726,525
TA JPMorgan Asset Allocation - Conservative Initial Class		23,361		-		23,361
TA JPMorgan Asset Allocation - Conservative Service Class		39,625,116		1,017,343		40,642,459
TA JPMorgan Asset Allocation - Growth Initial Class		144,339		-		144,339
TA JPMorgan Asset Allocation - Growth Service Class		14,142,073		-		14,142,073
TA JPMorgan Asset Allocation - Moderate Initial Class		181,748		-		181,748
TA JPMorgan Asset Allocation - Moderate Service Class		248,430,503		479,526		248,910,029
TA JPMorgan Asset Allocation - Moderate Growth Initial Class		13,213		-		13,213
TA JPMorgan Asset Allocation - Moderate Growth Service Class		135,010,096		201,088		135,211,184
TA JPMorgan Enhanced Index Initial Class		812,002		10,727		822,729
TA JPMorgan Enhanced Index Service Class		14,507,499		-		14,507,499
TA JPMorgan International Moderate Growth Service Class		28,571,181		32,200		28,603,381
TA JPMorgan Mid Cap Value Service Class		14,048,235		-		14,048,235
TA JPMorgan Tactical Allocation Service Class		62,582,615		31,821		62,614,436
TA Madison Diversified Income Service Class		5,652,969		-		5,652,969
TA Market Participation Strategy Service Class		22,051,790		29,713		22,081,503
TA Morgan Stanley Global Allocation Service Class		47,100,035		600,015		47,700,050
TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class		12,358,362		-		12,358,362
TA MSCI EAFE Index Service Class		8,162,279		-		8,162,279
TA Multi-Managed Balanced Initial Class		45,494		-		45,494
TA Multi-Managed Balanced Service Class		99,600,540		69,831		99,670,371
TA PIMCO Tactical - Balanced Service Class		22,004,203		-		22,004,203
TA PIMCO Tactical - Conservative Service Class		11,402,854		-		11,402,854
TA PIMCO Tactical - Growth Service Class		27,388,857		7,205		27,396,062
TA PineBridge Inflation Opportunities Service Class		11,514,874		-		11,514,874
TA ProFunds UltraBear Service Class (OAM)		722,935		-		722,935
TA S&P 500 Index Initial Class		-		-		-
TA S&P 500 Index Service Class		92,673,461		-		92,673,461
TA Small/Mid Cap Value Initial Class		3,256,588		629		3,257,217
TA Small/Mid Cap Value Service Class		14,860,972		-		14,860,972
TA T. Rowe Price Small Cap Initial Class		130,012		-		130,012
TA T. Rowe Price Small Cap Service Class		37,695,653		6,930		37,702,583
TA TS&W International Equity Initial Class		529,888		3,465		533,353
TA TS&W International Equity Service Class		6,814,501		-		6,814,501
TA WMC US Growth Initial Class		6,583,379		38,629		6,622,008
TA WMC US Growth Service Class		80,010,217		150,754		80,160,971


See accompanying notes.		8

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Assets and Liabilities

December 31, 2023


Subaccount	Net Assets Representing: Accumulation Units		Net Assets Representing: Contracts in Payout (Annuitization) Period		Total Net Assets
Vanguard^® Balanced	$	3,045,279	$	-	$	3,045,279
Vanguard^® Capital Growth		-		-		-
Vanguard^® Conservative Allocation		424,423		-		424,423
Vanguard^® Diversified Value		-		-		-
Vanguard^® Equity Income		-		-		-
Vanguard^® Equity Index		-		-		-
Vanguard^® Global Bond Index		-		-		-
Vanguard^® Growth		-		-		-
Vanguard^® High Yield Bond		-		-		-
Vanguard^® International		356,102		-		356,102
Vanguard^® Mid-Cap Index		4,714,798		-		4,714,798
Vanguard^® Moderate Allocation		1,951,107		-		1,951,107
Vanguard^® Money Market		-		-		-
Vanguard^® Real Estate Index		74,743		-		74,743
Vanguard^® Short-Term Investment Grade		1,167,435		-		1,167,435
Vanguard^® Total Bond Market Index		122,584		-		122,584
Vanguard^® Total International Stock Market Index		-		-		-
Vanguard^® Total Stock Market Index		-		-		-
Voya Global Perspectives Class S Shares		-		-		-
Voya Large Cap Value Class S Shares		-		-		-
Voya Strategic Allocation Conservative Class S Shares		-		-		-
Voya Strategic Allocation Moderate Class S Shares		-		-		-
Wanger Acorn		-		-		-
Wanger International		-		-		-


See accompanying notes.		9

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	AB Balanced Hedged Allocation Class B Shares Subaccount			AB Large Cap Growth Class B Shares Subaccount			AB Relative Value Class B Shares Subaccount			American Funds - Asset Allocation Class 2 Shares Subaccount

Net Assets as of December 31, 2021:	$	5,577,973		$	384,520		$	32,182,843		$	64,268,866


Investment Income:
Reinvested Dividends		181,475			-			337,418			926,904
Investment Expense:
Mortality and Expense Risk and Administrative Charges		85,516			3,896			400,816			832,626

Net Investment Income (Loss)		95,959			(3,896	)		(63,398	)		94,278

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		591,194			36,230			4,999,528			5,391,936
Realized Gain (Loss) on Investments		(136,722	)		10,309			760,509			904,498

Net Realized Capital Gains (Losses) on Investments		454,472			46,539			5,760,037			6,296,434
Net Change in Unrealized Appreciation (Depreciation)		(1,805,173	)		(153,808	)		(7,411,577	)		(15,572,546	)

Net Gain (Loss) on Investment		(1,350,701	)		(107,269	)		(1,651,540	)		(9,276,112	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(1,254,742	)		(111,165	)		(1,714,938	)		(9,181,834	)


Increase (Decrease) in Net Assets from Contract Transactions		675,462			(24,202	)		(802,068	)		(9,506,722	)


Total Increase (Decrease) in Net Assets		(579,280	)		(135,367	)		(2,517,006	)		(18,688,556	)


Net Assets as of December 31, 2022:	$	4,998,693		$	249,153		$	29,665,837		$	45,580,310


Investment Income:
Reinvested Dividends		44,177			-			381,104			972,726
Investment Expense:
Mortality and Expense Risk and Administrative Charges		73,553			3,561			392,831			711,936

Net Investment Income (Loss)		(29,376	)		(3,561	)		(11,727	)		260,790

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		253,121			19,174			2,407,286			1,739,100
Realized Gain (Loss) on Investments		(549,545	)		15,300			(146,853	)		21,628

Net Realized Capital Gains (Losses) on Investments		(296,424	)		34,474			2,260,433			1,760,728
Net Change in Unrealized Appreciation (Depreciation)		694,211			43,464			677,579			3,230,704

Net Gain (Loss) on Investment		397,787			77,938			2,938,012			4,991,432

Net Increase (Decrease) in Net Assets Resulting from Operations		368,411			74,377			2,926,285			5,252,222


Increase (Decrease) in Net Assets from Contract Transactions		(1,640,851	)		(60,226	)		(2,159,019	)		(5,122,081	)


Total Increase (Decrease) in Net Assets		(1,272,440	)		14,151			767,266			130,141


Net Assets as of December 31, 2023:	$	3,726,253		$	263,304		$	30,433,103		$	45,710,451

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	American Funds - Asset Allocation Class 4 Shares Subaccount			American Funds - Growth Class 2 Shares Subaccount			American Funds - Growth Class 4 Shares Subaccount			American Funds - Growth-Income Class 2 Shares Subaccount

Net Assets as of December 31, 2021:	$	656,896		$	109,536,663		$	6,816,978		$	52,754,282


Investment Income:
Reinvested Dividends		49,971			255,899			7,419			519,797
Investment Expense:
Mortality and Expense Risk and Administrative Charges		22,251			1,324,830			93,768			676,940

Net Investment Income (Loss)		27,720			(1,068,931	)		(86,349	)		(157,143	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		73,134			11,609,621			953,634			4,132,519
Realized Gain (Loss) on Investments		(26,154	)		1,948,324			(192,156	)		812,345

Net Realized Capital Gains (Losses) on Investments		46,980			13,557,945			761,478			4,944,864
Net Change in Unrealized Appreciation (Depreciation)		(289,784	)		(45,726,591	)		(3,095,347	)		(13,935,085	)

Net Gain (Loss) on Investment		(242,804	)		(32,168,646	)		(2,333,869	)		(8,990,221	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(215,084	)		(33,237,577	)		(2,420,218	)		(9,147,364	)


Increase (Decrease) in Net Assets from Contract Transactions		2,997,948			(6,888,588	)		2,776,714			(5,758,639	)


Total Increase (Decrease) in Net Assets		2,782,864			(40,126,165	)		356,496			(14,906,003	)


Net Assets as of December 31, 2022:	$	3,439,760		$	69,410,498		$	7,173,474		$	37,848,279


Investment Income:
Reinvested Dividends		85,457			265,787			23,205			448,700
Investment Expense:
Mortality and Expense Risk and Administrative Charges		57,526			1,236,926			181,844			575,735

Net Investment Income (Loss)		27,931			(971,139	)		(158,639	)		(127,035	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		157,523			4,382,340			699,384			2,027,835
Realized Gain (Loss) on Investments		(52,736	)		2,832,838			(673,310	)		1,307,548

Net Realized Capital Gains (Losses) on Investments		104,787			7,215,178			26,074			3,335,383
Net Change in Unrealized Appreciation (Depreciation)		364,952			16,899,568			4,019,020			4,500,935

Net Gain (Loss) on Investment		469,739			24,114,746			4,045,094			7,836,318

Net Increase (Decrease) in Net Assets Resulting from Operations		497,670			23,143,607			3,886,455			7,709,283


Increase (Decrease) in Net Assets from Contract Transactions		611,088			(13,905,440	)		8,560,302			(11,593,944	)


Total Increase (Decrease) in Net Assets		1,108,758			9,238,167			12,446,757			(3,884,661	)


Net Assets as of December 31, 2023:	$	4,548,518		$	78,648,665		$	19,620,231		$	33,963,618

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	American Funds - Growth-Income Class 4 Shares Subaccount			American Funds - International Class 2 Shares Subaccount			American Funds - International Class 4 Shares Subaccount			American Funds - New World Class 4 Shares Subaccount

Net Assets as of December 31, 2021:	$	1,520,514		$	35,090,632		$	1,129,244		$	390,932


Investment Income:
Reinvested Dividends		22,333			481,430			18,664			6,089
Investment Expense:
Mortality and Expense Risk and Administrative Charges		25,082			454,165			14,015			7,222

Net Investment Income (Loss)		(2,749	)		27,265			4,649			(1,133	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		188,420			3,948,353			164,158			49,131
Realized Gain (Loss) on Investments		(43,068	)		(614,777	)		(48,446	)		(12,050	)

Net Realized Capital Gains (Losses) on Investments		145,352			3,333,576			115,712			37,081
Net Change in Unrealized Appreciation (Depreciation)		(480,219	)		(11,069,645	)		(400,879	)		(170,484	)

Net Gain (Loss) on Investment		(334,867	)		(7,736,069	)		(285,167	)		(133,403	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(337,616	)		(7,708,804	)		(280,518	)		(134,536	)


Increase (Decrease) in Net Assets from Contract Transactions		912,418			(1,791,306	)		325,308			275,121


Total Increase (Decrease) in Net Assets		574,802			(9,500,110	)		44,790			140,585


Net Assets as of December 31, 2022:	$	2,095,316		$	25,590,522		$	1,174,034		$	531,517


Investment Income:
Reinvested Dividends		63,463			295,557			25,114			10,445
Investment Expense:
Mortality and Expense Risk and Administrative Charges		55,243			404,488			22,943			9,781

Net Investment Income (Loss)		8,220			(108,931	)		2,171			664

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		146,397			-			-			-
Realized Gain (Loss) on Investments		(41,010	)		(1,792,063	)		(98,576	)		(28,673	)

Net Realized Capital Gains (Losses) on Investments		105,387			(1,792,063	)		(98,576	)		(28,673	)
Net Change in Unrealized Appreciation (Depreciation)		794,174			5,091,035			305,394			123,098

Net Gain (Loss) on Investment		899,561			3,298,972			206,818			94,425

Net Increase (Decrease) in Net Assets Resulting from Operations		907,781			3,190,041			208,989			95,089


Increase (Decrease) in Net Assets from Contract Transactions		3,825,731			(5,971,812	)		1,192,426			312,710


Total Increase (Decrease) in Net Assets		4,733,512			(2,781,771	)		1,401,415			407,799


Net Assets as of December 31, 2023:	$	6,828,828		$	22,808,751		$	2,575,449		$	939,316

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	American Funds - The Bond Fund of America Class 2 Shares Subaccount			American Funds - The Bond Fund of America Class 4 Shares Subaccount			DFA VA Equity Allocation Subaccount		DFA VA Global Bond Subaccount

Net Assets as of December 31, 2021:	$	20,360,818		$	1,113,226		$	-	$	149,936


Investment Income:
Reinvested Dividends		491,369			48,735			-		3,071
Investment Expense:
Mortality and Expense Risk and Administrative Charges		281,497			20,184			-		2,992

Net Investment Income (Loss)		209,872			28,551			-		79

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		200,390			17,628			-		-
Realized Gain (Loss) on Investments		(189,992	)		(53,409	)		-		(1,995	)

Net Realized Capital Gains (Losses) on Investments		10,398			(35,781	)		-		(1,995	)
Net Change in Unrealized Appreciation (Depreciation)		(2,935,827	)		(197,185	)		-		(11,842	)

Net Gain (Loss) on Investment		(2,925,429	)		(232,966	)		-		(13,837	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(2,715,557	)		(204,415	)		-		(13,758	)


Increase (Decrease) in Net Assets from Contract Transactions		(1,916,391	)		870,238			-		47,398


Total Increase (Decrease) in Net Assets		(4,631,948	)		665,823			-		33,640


Net Assets as of December 31, 2022:	$	15,728,870		$	1,779,049		$	-	$	183,576


Investment Income:
Reinvested Dividends		673,914			127,606			-		8,619
Investment Expense:
Mortality and Expense Risk and Administrative Charges		291,217			36,572			-		3,317

Net Investment Income (Loss)		382,697			91,034			-		5,302

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			-		-
Realized Gain (Loss) on Investments		(567,770	)		(84,462	)		-		(321	)

Net Realized Capital Gains (Losses) on Investments		(567,770	)		(84,462	)		-		(321	)
Net Change in Unrealized Appreciation (Depreciation)		790,023			121,449			-		1,316

Net Gain (Loss) on Investment		222,253			36,987			-		995

Net Increase (Decrease) in Net Assets Resulting from Operations		604,950			128,021			-		6,297


Increase (Decrease) in Net Assets from Contract Transactions		3,335,123			2,306,961			-		30,653


Total Increase (Decrease) in Net Assets		3,940,073			2,434,982			-		36,950


Net Assets as of December 31, 2023:	$	19,668,943		$	4,214,031		$	-	$	220,526

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022

DFA VA Global Moderate Allocation

Subaccount

DFA VA International Small

Subaccount

DFA VA International Value

Subaccount

DFA VA Short-Term Fixed

Subaccount

Net Assets as of December 31, 2021:

Investment Income:

Reinvested Dividends

Investment Expense:

Mortality and Expense Risk and Administrative Charges

Net Investment Income (Loss)

Increase (Decrease) in Net Assets from Operations:

Capital Gain Distributions

Realized Gain (Loss) on Investments

Net Realized Capital Gains (Losses) on Investments

Net Change in Unrealized Appreciation (Depreciation)

Net Gain (Loss) on Investment

Net Increase (Decrease) in Net Assets Resulting from Operations

Increase (Decrease) in Net Assets from Contract Transactions

Total Increase (Decrease) in Net Assets

Net Assets as of December 31, 2022:

Investment Income:

Reinvested Dividends

Investment Expense:

Mortality and Expense Risk and Administrative Charges

Net Investment Income (Loss)

Increase (Decrease) in Net Assets from Operations:

Capital Gain Distributions

Realized Gain (Loss) on Investments

Net Realized Capital Gains (Losses) on Investments

Net Change in Unrealized Appreciation (Depreciation)

Net Gain (Loss) on Investment

Net Increase (Decrease) in Net Assets Resulting from Operations

Increase (Decrease) in Net Assets from Contract Transactions

Total Increase (Decrease) in Net Assets

Net Assets as of December 31, 2023:

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	DFA VA U.S. Large Value Subaccount		DFA VA U.S. Targeted Value Subaccount		Fidelity^® VIP Balanced Service Class 2 Subaccount			Fidelity^® VIP Consumer Staples Initial Class Subaccount

Net Assets as of December 31, 2021:	$	-	$	-	$	47,618,986		$	138,124


Investment Income:
Reinvested Dividends		-		-		419,700			4,048
Investment Expense:
Mortality and Expense Risk and Administrative Charges		-		-		522,213			4,181

Net Investment Income (Loss)		-		-		(102,513	)		(133	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-		-		2,475,473			7,734
Realized Gain (Loss) on Investments		-		-		648,817			(7,827	)

Net Realized Capital Gains (Losses) on Investments		-		-		3,124,290			(93	)
Net Change in Unrealized Appreciation (Depreciation)		-		-		(12,039,843	)		(7,992	)

Net Gain (Loss) on Investment		-		-		(8,915,553	)		(8,085	)

Net Increase (Decrease) in Net Assets Resulting from Operations		-		-		(9,018,066	)		(8,218	)


Increase (Decrease) in Net Assets from Contract Transactions		-		-		(2,210,357	)		114,751


Total Increase (Decrease) in Net Assets		-		-		(11,228,423	)		106,533


Net Assets as of December 31, 2022:	$	-	$	-	$	36,390,563		$	244,657


Investment Income:
Reinvested Dividends		-		-		568,759			11,567
Investment Expense:
Mortality and Expense Risk and Administrative Charges		-		-		497,265			9,067

Net Investment Income (Loss)		-		-		71,494			2,500

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-		-		1,443,581			8,758
Realized Gain (Loss) on Investments		-		-		1,071,950			(4	)

Net Realized Capital Gains (Losses) on Investments		-		-		2,515,531			8,754
Net Change in Unrealized Appreciation (Depreciation)		-		-		4,149,908			4,899

Net Gain (Loss) on Investment		-		-		6,665,439			13,653

Net Increase (Decrease) in Net Assets Resulting from Operations		-		-		6,736,933			16,153


Increase (Decrease) in Net Assets from Contract Transactions		-		-		(5,428,291	)		379,919


Total Increase (Decrease) in Net Assets		-		-		1,308,642			396,072


Net Assets as of December 31, 2023:	$	-	$	-	$	37,699,205		$	640,729

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Fidelity^® VIP Contrafund^® Initial Class Subaccount		Fidelity^® VIP Contrafund^® Service Class 2 Subaccount			Fidelity^® VIP Energy Service Class 2 Subaccount			Fidelity^® VIP Equity-Income Service Class 2 Subaccount

Net Assets as of December 31, 2021:	$	-	$	92,076,436		$	86,376		$	487,336


Investment Income:
Reinvested Dividends		-		173,756			13,222			7,671
Investment Expense:
Mortality and Expense Risk and Administrative Charges		-		927,562			9,568			6,536

Net Investment Income (Loss)		-		(753,806	)		3,654			1,135

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-		3,327,297			-			15,351
Realized Gain (Loss) on Investments		-		2,303,369			20,350			3,571

Net Realized Capital Gains (Losses) on Investments		-		5,630,666			20,350			18,922
Net Change in Unrealized Appreciation (Depreciation)		-		(29,405,346	)		72,239			(52,301	)

Net Gain (Loss) on Investment		-		(23,774,680	)		92,589			(33,379	)

Net Increase (Decrease) in Net Assets Resulting from Operations		-		(24,528,486	)		96,243			(32,244	)


Increase (Decrease) in Net Assets from Contract Transactions		-		(8,324,146	)		837,100			(17,004	)


Total Increase (Decrease) in Net Assets		-		(32,852,632	)		933,343			(49,248	)


Net Assets as of December 31, 2022:	$	-	$	59,223,804		$	1,019,719		$	438,088


Investment Income:
Reinvested Dividends		-		164,550			42,691			7,314
Investment Expense:
Mortality and Expense Risk and Administrative Charges		-		868,630			27,852			6,234

Net Investment Income (Loss)		-		(704,080	)		14,839			1,080

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-		2,355,778			-			12,551
Realized Gain (Loss) on Investments		-		3,080,292			43,717			7,326

Net Realized Capital Gains (Losses) on Investments		-		5,436,070			43,717			19,877
Net Change in Unrealized Appreciation (Depreciation)		-		12,653,434			(58,661	)		15,133

Net Gain (Loss) on Investment		-		18,089,504			(14,944	)		35,010

Net Increase (Decrease) in Net Assets Resulting from Operations		-		17,385,424			(105	)		36,090


Increase (Decrease) in Net Assets from Contract Transactions		-		(7,159,556	)		916,350			(38,669	)


Total Increase (Decrease) in Net Assets		-		10,225,868			916,245			(2,579	)


Net Assets as of December 31, 2023:	$	-	$	69,449,672		$	1,935,964		$	435,509

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Fidelity^® VIP Growth Service Class 2 Subaccount			Fidelity^® VIP Growth Opportunities Service Class 2 Subaccount			Fidelity^® VIP Health Care Service Class 2 Subaccount			Fidelity^® VIP Mid Cap Initial Class Subaccount

Net Assets as of December 31, 2021:	$	1,025,804		$	5,491		$	509,544		$	-


Investment Income:
Reinvested Dividends		2,895			-			-			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		11,767			53			6,914			-

Net Investment Income (Loss)		(8,872	)		(53	)		(6,914	)		-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		63,306			747			28,271			-
Realized Gain (Loss) on Investments		17,539			215			(55,290	)		-

Net Realized Capital Gains (Losses) on Investments		80,845			962			(27,019	)		-
Net Change in Unrealized Appreciation (Depreciation)		(333,286	)		(2,958	)		(39,982	)		-

Net Gain (Loss) on Investment		(252,441	)		(1,996	)		(67,001	)		-

Net Increase (Decrease) in Net Assets Resulting from Operations		(261,313	)		(2,049	)		(73,915	)		-


Increase (Decrease) in Net Assets from Contract Transactions		(28,090	)		(242	)		265,627			-


Total Increase (Decrease) in Net Assets		(289,403	)		(2,291	)		191,712			-


Net Assets as of December 31, 2022:	$	736,401		$	3,200		$	701,256		$	-


Investment Income:
Reinvested Dividends		31			-			-			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		11,731			52			20,401			-

Net Investment Income (Loss)		(11,700	)		(52	)		(20,401	)		-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		40,365			-			-			-
Realized Gain (Loss) on Investments		25,898			103			(2,955	)		-

Net Realized Capital Gains (Losses) on Investments		66,263			103			(2,955	)		-
Net Change in Unrealized Appreciation (Depreciation)		187,356			1,269			83,951			-

Net Gain (Loss) on Investment		253,619			1,372			80,996			-

Net Increase (Decrease) in Net Assets Resulting from Operations		241,919			1,320			60,595			-


Increase (Decrease) in Net Assets from Contract Transactions		(43,963	)		(118	)		1,435,034			-


Total Increase (Decrease) in Net Assets		197,956			1,202			1,495,629			-


Net Assets as of December 31, 2023:	$	934,357		$	4,402		$	2,196,885		$	-

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Fidelity^® VIP Mid Cap Service Class 2 Subaccount			Fidelity^® VIP Technology Initial Class Subaccount			Fidelity^® VIP Utilities Initial Class Subaccount			Fidelity^® VIP Value Strategies Initial Class Subaccount

Net Assets as of December 31, 2021:	$	36,126,112		$	971,215		$	133,925		$	20,440


Investment Income:
Reinvested Dividends		72,440			-			3,984			139
Investment Expense:
Mortality and Expense Risk and Administrative Charges		372,844			18,423			5,182			102

Net Investment Income (Loss)		(300,404	)		(18,423	)		(1,198	)		37

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		1,932,632			72,813			370			629
Realized Gain (Loss) on Investments		299,663			(18,778	)		17,380			751

Net Realized Capital Gains (Losses) on Investments		2,232,295			54,035			17,750			1,380
Net Change in Unrealized Appreciation (Depreciation)		(7,628,454	)		(474,844	)		(7,905	)		(2,888	)

Net Gain (Loss) on Investment		(5,396,159	)		(420,809	)		9,845			(1,508	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(5,696,563	)		(439,232	)		8,647			(1,471	)


Increase (Decrease) in Net Assets from Contract Transactions		(4,795,547	)		838,253			251,385			(6,876	)


Total Increase (Decrease) in Net Assets		(10,492,110	)		399,021			260,032			(8,347	)


Net Assets as of December 31, 2022:	$	25,634,002		$	1,370,236		$	393,957		$	12,093


Investment Income:
Reinvested Dividends		101,122			12,136			15,454			133
Investment Expense:
Mortality and Expense Risk and Administrative Charges		353,112			98,865			11,312			77

Net Investment Income (Loss)		(251,990	)		(86,729	)		4,142			56

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		754,510			86,804			16,926			441
Realized Gain (Loss) on Investments		446,117			403,554			(13,912	)		225

Net Realized Capital Gains (Losses) on Investments		1,200,627			490,358			3,014			666
Net Change in Unrealized Appreciation (Depreciation)		2,374,901			1,641,074			(8,882	)		1,457

Net Gain (Loss) on Investment		3,575,528			2,131,432			(5,868	)		2,123

Net Increase (Decrease) in Net Assets Resulting from Operations		3,323,538			2,044,703			(1,726	)		2,179


Increase (Decrease) in Net Assets from Contract Transactions		(1,236,971	)		8,542,093			279,499			(1,896	)


Total Increase (Decrease) in Net Assets		2,086,567			10,586,796			277,773			283


Net Assets as of December 31, 2023:	$	27,720,569		$	11,957,032		$	671,730		$	12,376

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Fidelity^® VIP Value Strategies Service Class 2 Subaccount			Franklin Allocation Class 4 Shares Subaccount			Franklin Income Class 2 Shares Subaccount			Franklin Mutual Shares Class 2 Shares Subaccount

Net Assets as of December 31, 2021:	$	13,696,957		$	1,691,347		$	1,597,712		$	321,495


Investment Income:
Reinvested Dividends		112,900			20,721			71,094			5,395
Investment Expense:
Mortality and Expense Risk and Administrative Charges		181,358			21,893			21,612			4,287

Net Investment Income (Loss)		(68,458	)		(1,172	)		49,482			1,108

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		609,320			130,589			28,858			32,580
Realized Gain (Loss) on Investments		811,571			(119,083	)		189			(954	)

Net Realized Capital Gains (Losses) on Investments		1,420,891			11,506			29,047			31,626
Net Change in Unrealized Appreciation (Depreciation)		(2,725,533	)		(302,650	)		(186,102	)		(60,805	)

Net Gain (Loss) on Investment		(1,304,642	)		(291,144	)		(157,055	)		(29,179	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(1,373,100	)		(292,316	)		(107,573	)		(28,071	)


Increase (Decrease) in Net Assets from Contract Transactions		107,841			(233,494	)		(139,326	)		(10,264	)


Total Increase (Decrease) in Net Assets		(1,265,259	)		(525,810	)		(246,899	)		(38,335	)


Net Assets as of December 31, 2022:	$	12,431,698		$	1,165,537		$	1,350,813		$	283,160


Investment Income:
Reinvested Dividends		95,115			15,046			65,363			5,128
Investment Expense:
Mortality and Expense Risk and Administrative Charges		157,305			18,535			18,895			3,995

Net Investment Income (Loss)		(62,190	)		(3,489	)		46,468			1,133

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		405,710			18,677			79,240			23,604
Realized Gain (Loss) on Investments		1,017,453			(62,678	)		(621	)		(6,667	)

Net Realized Capital Gains (Losses) on Investments		1,423,163			(44,001	)		78,619			16,937
Net Change in Unrealized Appreciation (Depreciation)		573,799			187,035			(38,763	)		13,293

Net Gain (Loss) on Investment		1,996,962			143,034			39,856			30,230

Net Increase (Decrease) in Net Assets Resulting from Operations		1,934,772			139,545			86,324			31,363


Increase (Decrease) in Net Assets from Contract Transactions		(2,962,025	)		(126,032	)		(202,528	)		(26,193	)


Total Increase (Decrease) in Net Assets		(1,027,253	)		13,513			(116,204	)		5,170


Net Assets as of December 31, 2023:	$	11,404,445		$	1,179,050		$	1,234,609		$	288,330

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Franklin Templeton Foreign Class 2 Shares Subaccount			Invesco V.I. American Franchise Series II Shares Subaccount			Janus Henderson - Enterprise Service Shares Subaccount			Janus Henderson - Global Research Service Shares Subaccount

Net Assets as of December 31, 2021:	$	712,329		$	179,391		$	244,588		$	278,799


Investment Income:
Reinvested Dividends		18,766			-			553			3,387
Investment Expense:
Mortality and Expense Risk and Administrative Charges		9,026			2,151			2,827			3,511

Net Investment Income (Loss)		9,740			(2,151	)		(2,274	)		(124	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			37,519			35,981			24,742
Realized Gain (Loss) on Investments		(10,806	)		4,494			3,109			6,653

Net Realized Capital Gains (Losses) on Investments		(10,806	)		42,013			39,090			31,395
Net Change in Unrealized Appreciation (Depreciation)		(62,136	)		(96,392	)		(78,963	)		(88,810	)

Net Gain (Loss) on Investment		(72,942	)		(54,379	)		(39,873	)		(57,415	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(63,202	)		(56,530	)		(42,147	)		(57,539	)


Increase (Decrease) in Net Assets from Contract Transactions		(57,588	)		(8,705	)		(7,302	)		(10,633	)


Total Increase (Decrease) in Net Assets		(120,790	)		(65,235	)		(49,449	)		(68,172	)


Net Assets as of December 31, 2022:	$	591,539		$	114,156		$	195,139		$	210,627


Investment Income:
Reinvested Dividends		20,411			-			164			1,780
Investment Expense:
Mortality and Expense Risk and Administrative Charges		9,361			2,132			2,656			3,537

Net Investment Income (Loss)		11,050			(2,132	)		(2,492	)		(1,757	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			3,129			14,942			6,702
Realized Gain (Loss) on Investments		(1,189	)		1,692			7,180			6,768

Net Realized Capital Gains (Losses) on Investments		(1,189	)		4,821			22,122			13,470
Net Change in Unrealized Appreciation (Depreciation)		99,628			39,257			9,853			38,701

Net Gain (Loss) on Investment		98,439			44,078			31,975			52,171

Net Increase (Decrease) in Net Assets Resulting from Operations		109,489			41,946			29,483			50,414


Increase (Decrease) in Net Assets from Contract Transactions		(36,820	)		(12,918	)		(36,642	)		(10,993	)


Total Increase (Decrease) in Net Assets		72,669			29,028			(7,159	)		39,421


Net Assets as of December 31, 2023:	$	664,208		$	143,184		$	187,980		$	250,048

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Janus Henderson - Mid Cap Value Service Shares Subaccount			LVIP JPMorgan Core Bond Standard Shares Subaccount⁽¹⁾			LVIP JPMorgan Mid Cap Value Standard Shares Subaccount⁽¹⁾		LVIP JPMorgan Small Cap Core Standard Shares Subaccount⁽¹⁾

Net Assets as of December 31, 2021:	$	2,730		$	-		$	-	$	-


Investment Income:
Reinvested Dividends		29			-			-		-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		34			-			-		-

Net Investment Income (Loss)		(5	)		-			-		-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		194			-			-		-
Realized Gain (Loss) on Investments		29			-			-		-

Net Realized Capital Gains (Losses) on Investments		223			-			-		-
Net Change in Unrealized Appreciation (Depreciation)		(403	)		-			-		-

Net Gain (Loss) on Investment		(180	)		-			-		-

Net Increase (Decrease) in Net Assets Resulting from Operations		(185	)		-			-		-


Increase (Decrease) in Net Assets from Contract Transactions		(115	)		-			-		-


Total Increase (Decrease) in Net Assets		(300	)		-			-		-


Net Assets as of December 31, 2022:	$	2,430		$	-		$	-	$	-


Investment Income:
Reinvested Dividends		23			2,806			4,067		-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		33			1,593			1,779		-

Net Investment Income (Loss)		(10	)		1,213			2,288		-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		68			-			-		-
Realized Gain (Loss) on Investments		10			(270	)		36		-

Net Realized Capital Gains (Losses) on Investments		78			(270	)		36		-
Net Change in Unrealized Appreciation (Depreciation)		155			304			19,029		-

Net Gain (Loss) on Investment		233			34			19,065		-

Net Increase (Decrease) in Net Assets Resulting from Operations		223			1,247			21,353		-


Increase (Decrease) in Net Assets from Contract Transactions		(97	)		263,088			208,446		-


Total Increase (Decrease) in Net Assets		126			264,335			229,799		-


Net Assets as of December 31, 2023:	$	2,556		$	264,335		$	229,799	$	-

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	LVIP JPMorgan U.S. Equity Standard Shares Subaccount⁽¹⁾			MFS^® New Discovery Service Class Subaccount			MFS^® Total Return Service Class Subaccount			State Street Total Return V.I.S. Class 3 Shares Subaccount

Net Assets as of December 31, 2021:	$	-		$	1,465,956		$	853,737		$	4,194,401


Investment Income:
Reinvested Dividends		-			-			11,208			15,200
Investment Expense:
Mortality and Expense Risk and Administrative Charges		-			15,268			10,630			54,478

Net Investment Income (Loss)		-			(15,268	)		578			(39,278	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			372,498			66,658			56,800
Realized Gain (Loss) on Investments		-			(35,710	)		9,714			(72,992	)

Net Realized Capital Gains (Losses) on Investments		-			336,788			76,372			(16,192	)
Net Change in Unrealized Appreciation (Depreciation)		-			(765,278	)		(171,941	)		(683,633	)

Net Gain (Loss) on Investment		-			(428,490	)		(95,569	)		(699,825	)

Net Increase (Decrease) in Net Assets Resulting from Operations		-			(443,758	)		(94,991	)		(739,103	)


Increase (Decrease) in Net Assets from Contract Transactions		-			(100,585	)		(111,660	)		35,309


Total Increase (Decrease) in Net Assets		-			(544,343	)		(206,651	)		(703,794	)


Net Assets as of December 31, 2022:	$	-		$	921,613		$	647,086		$	3,490,607


Investment Income:
Reinvested Dividends		1,067			-			11,831			84,482
Investment Expense:
Mortality and Expense Risk and Administrative Charges		1,132			13,464			9,326			55,721

Net Investment Income (Loss)		(65	)		(13,464	)		2,505			28,761

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		622			-			28,238			-
Realized Gain (Loss) on Investments		208			(98,268	)		2,272			(93,385	)

Net Realized Capital Gains (Losses) on Investments		830			(98,268	)		30,510			(93,385	)
Net Change in Unrealized Appreciation (Depreciation)		18,918			221,556			20,690			583,913

Net Gain (Loss) on Investment		19,748			123,288			51,200			490,528

Net Increase (Decrease) in Net Assets Resulting from Operations		19,683			109,824			53,705			519,289


Increase (Decrease) in Net Assets from Contract Transactions		164,259			(87,988	)		(32,755	)		310,477


Total Increase (Decrease) in Net Assets		183,942			21,836			20,950			829,766


Net Assets as of December 31, 2023:	$	183,942		$	943,449		$	668,036		$	4,320,373

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA 60/40 Allocation Service Class Subaccount			TA Aegon Bond Initial Class Subaccount			TA Aegon Bond Service Class Subaccount			TA Aegon Core Bond Service Class Subaccount

Net Assets as of December 31, 2021:	$	2,206,624		$	252,453		$	69,915,764		$	44,991,456


Investment Income:
Reinvested Dividends		28,373			5,960			1,336,387			934,905
Investment Expense:
Mortality and Expense Risk and Administrative Charges		30,316			3,104			779,718			512,957

Net Investment Income (Loss)		(1,943	)		2,856			556,669			421,948

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		119,081			-			-			167,516
Realized Gain (Loss) on Investments		21,385			(3,870	)		(1,874,188	)		(662,620	)

Net Realized Capital Gains (Losses) on Investments		140,466			(3,870	)		(1,874,188	)		(495,104	)
Net Change in Unrealized Appreciation (Depreciation)		(526,178	)		(39,124	)		(9,524,257	)		(6,172,536	)

Net Gain (Loss) on Investment		(385,712	)		(42,994	)		(11,398,445	)		(6,667,640	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(387,655	)		(40,138	)		(10,841,776	)		(6,245,692	)


Increase (Decrease) in Net Assets from Contract Transactions		1,062,056			(14,483	)		(8,464,332	)		(2,652,255	)


Total Increase (Decrease) in Net Assets		674,401			(54,621	)		(19,306,108	)		(8,897,947	)


Net Assets as of December 31, 2022:	$	2,881,025		$	197,832		$	50,609,656		$	36,093,509


Investment Income:
Reinvested Dividends		49,490			1,818			292,161			651,556
Investment Expense:
Mortality and Expense Risk and Administrative Charges		48,164			2,675			632,443			430,981

Net Investment Income (Loss)		1,326			(857	)		(340,282	)		220,575

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			-			-
Realized Gain (Loss) on Investments		9,507			(5,023	)		(2,320,495	)		(2,143,127	)

Net Realized Capital Gains (Losses) on Investments		9,507			(5,023	)		(2,320,495	)		(2,143,127	)
Net Change in Unrealized Appreciation (Depreciation)		571,134			14,938			4,778,172			3,173,283

Net Gain (Loss) on Investment		580,641			9,915			2,457,677			1,030,156

Net Increase (Decrease) in Net Assets Resulting from Operations		581,967			9,058			2,117,395			1,250,731


Increase (Decrease) in Net Assets from Contract Transactions		7,813,010			(20,845	)		(8,170,637	)		(8,640,261	)


Total Increase (Decrease) in Net Assets		8,394,977			(11,787	)		(6,053,242	)		(7,389,530	)


Net Assets as of December 31, 2023:	$	11,276,002		$	186,045		$	44,556,414		$	28,703,979

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA Aegon High Yield Bond Initial Class Subaccount			TA Aegon High Yield Bond Service Class Subaccount			TA Aegon Sustainable Equity Income Initial Class Subaccount			TA Aegon Sustainable Equity Income Service Class Subaccount

Net Assets as of December 31, 2021:	$	74,411		$	8,307,062		$	2,952,898		$	22,598,642


Investment Income:
Reinvested Dividends		3,788			369,571			55,840			367,284
Investment Expense:
Mortality and Expense Risk and Administrative Charges		794			91,222			35,260			250,746

Net Investment Income (Loss)		2,994			278,349			20,580			116,538

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			90,606			693,735
Realized Gain (Loss) on Investments		(1,085	)		(157,868	)		28,844			(688,147	)

Net Realized Capital Gains (Losses) on Investments		(1,085	)		(157,868	)		119,450			5,588
Net Change in Unrealized Appreciation (Depreciation)		(10,821	)		(1,139,355	)		(520,150	)		(3,091,641	)

Net Gain (Loss) on Investment		(11,906	)		(1,297,223	)		(400,700	)		(3,086,053	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(8,912	)		(1,018,874	)		(380,120	)		(2,969,515	)


Increase (Decrease) in Net Assets from Contract Transactions		(5,352	)		(1,042,943	)		(113,959	)		(1,380,147	)


Total Increase (Decrease) in Net Assets		(14,264	)		(2,061,817	)		(494,079	)		(4,349,662	)


Net Assets as of December 31, 2022:	$	60,147		$	6,245,245		$	2,458,819		$	18,248,980


Investment Income:
Reinvested Dividends		2,427			265,744			52,395			251,070
Investment Expense:
Mortality and Expense Risk and Administrative Charges		660			83,392			32,863			187,943

Net Investment Income (Loss)		1,767			182,352			19,532			63,127

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			-			-
Realized Gain (Loss) on Investments		(2,380	)		(179,373	)		21,034			(719,659	)

Net Realized Capital Gains (Losses) on Investments		(2,380	)		(179,373	)		21,034			(719,659	)
Net Change in Unrealized Appreciation (Depreciation)		5,968			568,399			72,244			1,097,554

Net Gain (Loss) on Investment		3,588			389,026			93,278			377,895

Net Increase (Decrease) in Net Assets Resulting from Operations		5,355			571,378			112,810			441,022


Increase (Decrease) in Net Assets from Contract Transactions		5,175			(160,536	)		(131,986	)		(5,263,050	)


Total Increase (Decrease) in Net Assets		10,530			410,842			(19,176	)		(4,822,028	)


Net Assets as of December 31, 2023:	$	70,677		$	6,656,087		$	2,439,643		$	13,426,952

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA Aegon U.S. Government Securities Initial Class Subaccount			TA Aegon U.S. Government Securities Service Class Subaccount			TA American Funds Managed Risk - Balanced Service Class Subaccount			TA BlackRock Government Money Market Initial Class Subaccount

Net Assets as of December 31, 2021:	$	283,560		$	24,951,886		$	79,872,987		$	350,223


Investment Income:
Reinvested Dividends		2,632			299,397			1,107,721			4,786
Investment Expense:
Mortality and Expense Risk and Administrative Charges		3,429			477,443			951,617			4,990

Net Investment Income (Loss)		(797	)		(178,046	)		156,104			(204	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			322,631			-
Realized Gain (Loss) on Investments		(3,364	)		(2,013,299	)		808,870			-

Net Realized Capital Gains (Losses) on Investments		(3,364	)		(2,013,299	)		1,131,501			-
Net Change in Unrealized Appreciation (Depreciation)		(34,853	)		(2,454,571	)		(11,329,077	)		-

Net Gain (Loss) on Investment		(38,217	)		(4,467,870	)		(10,197,576	)		-

Net Increase (Decrease) in Net Assets Resulting from Operations		(39,014	)		(4,645,916	)		(10,041,472	)		(204	)


Increase (Decrease) in Net Assets from Contract Transactions		(12,174	)		20,445,922			42,229			(54,378	)


Total Increase (Decrease) in Net Assets		(51,188	)		15,800,006			(9,999,243	)		(54,582	)


Net Assets as of December 31, 2022:	$	232,372		$	40,751,892		$	69,873,744		$	295,641


Investment Income:
Reinvested Dividends		3,960			519,742			1,484,780			12,508
Investment Expense:
Mortality and Expense Risk and Administrative Charges		2,854			508,398			898,962			3,685

Net Investment Income (Loss)		1,106			11,344			585,818			8,823

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			9,494,421			-
Realized Gain (Loss) on Investments		(35,467	)		(2,143,321	)		(461,836	)		-

Net Realized Capital Gains (Losses) on Investments		(35,467	)		(2,143,321	)		9,032,585			-
Net Change in Unrealized Appreciation (Depreciation)		34,570			2,990,359			(3,923,916	)		-

Net Gain (Loss) on Investment		(897	)		847,038			5,108,669			-

Net Increase (Decrease) in Net Assets Resulting from Operations		209			858,382			5,694,487			8,823


Increase (Decrease) in Net Assets from Contract Transactions		(89,212	)		(10,270,586	)		(8,137,024	)		(129,391	)


Total Increase (Decrease) in Net Assets		(89,003	)		(9,412,204	)		(2,442,537	)		(120,568	)


Net Assets as of December 31, 2023:	$	143,369		$	31,339,688		$	67,431,207		$	175,073

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA BlackRock Government Money Market Service Class Subaccount			TA BlackRock iShares Active Asset Allocation - Conservative Service Class Subaccount			TA BlackRock iShares Active Asset Allocation - Moderate Service Class Subaccount			TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class Subaccount

Net Assets as of December 31, 2021:	$	36,950,519		$	18,573,065		$	75,482,030		$	37,511,660


Investment Income:
Reinvested Dividends		537,196			202,701			807,958			392,984
Investment Expense:
Mortality and Expense Risk and Administrative Charges		495,980			198,217			817,578			422,343

Net Investment Income (Loss)		41,216			4,484			(9,620	)		(29,359	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			2,077,611			7,524,951			1,347,503
Realized Gain (Loss) on Investments		-			(287,691	)		(1,173,241	)		(619,353	)

Net Realized Capital Gains (Losses) on Investments		-			1,789,920			6,351,710			728,150
Net Change in Unrealized Appreciation (Depreciation)		-			(4,745,614	)		(19,659,541	)		(7,804,751	)

Net Gain (Loss) on Investment		-			(2,955,694	)		(13,307,831	)		(7,076,601	)

Net Increase (Decrease) in Net Assets Resulting from Operations		41,216			(2,951,210	)		(13,317,451	)		(7,105,960	)


Increase (Decrease) in Net Assets from Contract Transactions		1,269,052			(1,825,406	)		(7,957,447	)		(3,126,768	)


Total Increase (Decrease) in Net Assets		1,310,268			(4,776,616	)		(21,274,898	)		(10,232,728	)


Net Assets as of December 31, 2022:	$	38,260,787		$	13,796,449		$	54,207,132		$	27,278,932


Investment Income:
Reinvested Dividends		1,729,592			217,216			793,977			397,781
Investment Expense:
Mortality and Expense Risk and Administrative Charges		496,943			185,115			716,632			396,666

Net Investment Income (Loss)		1,232,649			32,101			77,345			1,115

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			-			-
Realized Gain (Loss) on Investments		-			(515,798	)		(2,027,284	)		(558,131	)

Net Realized Capital Gains (Losses) on Investments		-			(515,798	)		(2,027,284	)		(558,131	)
Net Change in Unrealized Appreciation (Depreciation)		-			1,645,538			8,245,818			4,950,906

Net Gain (Loss) on Investment		-			1,129,740			6,218,534			4,392,775

Net Increase (Decrease) in Net Assets Resulting from Operations		1,232,649			1,161,841			6,295,879			4,393,890


Increase (Decrease) in Net Assets from Contract Transactions		(4,485,103	)		(159,788	)		9,614,858			(181,977	)


Total Increase (Decrease) in Net Assets		(3,252,454	)		1,002,053			15,910,737			4,211,913


Net Assets as of December 31, 2023:	$	35,008,333		$	14,798,502		$	70,117,869		$	31,490,845

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA BlackRock iShares Dynamic Allocation - Balanced Service Class Subaccount			TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class Subaccount			TA BlackRock iShares Edge 100 Service Class Subaccount			TA BlackRock iShares Edge 40 Initial Class Subaccount

Net Assets as of December 31, 2021:	$	74,369,099		$	46,610,794		$	34,043,148		$	65,258


Investment Income:
Reinvested Dividends		704,081			424,270			351,057			1,099
Investment Expense:
Mortality and Expense Risk and Administrative Charges		819,549			508,503			247,289			799

Net Investment Income (Loss)		(115,468	)		(84,233	)		103,768			300

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		4,543,863			3,500,848			1,064,688			2,393
Realized Gain (Loss) on Investments		(960,952	)		(548,055	)		4,558,353			51

Net Realized Capital Gains (Losses) on Investments		3,582,911			2,952,793			5,623,041			2,444
Net Change in Unrealized Appreciation (Depreciation)		(15,715,274	)		(10,936,805	)		(10,317,113	)		(12,806	)

Net Gain (Loss) on Investment		(12,132,363	)		(7,984,012	)		(4,694,072	)		(10,362	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(12,247,831	)		(8,068,245	)		(4,590,304	)		(10,062	)


Increase (Decrease) in Net Assets from Contract Transactions		(7,066,934	)		(5,303,836	)		(25,067,753	)		(519	)


Total Increase (Decrease) in Net Assets		(19,314,765	)		(13,372,081	)		(29,658,057	)		(10,581	)


Net Assets as of December 31, 2022:	$	55,054,334		$	33,238,713		$	4,385,091		$	54,677


Investment Income:
Reinvested Dividends		763,787			428,487			84,964			1,298
Investment Expense:
Mortality and Expense Risk and Administrative Charges		722,958			450,218			54,575			779

Net Investment Income (Loss)		40,829			(21,731	)		30,389			519

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			655,944			883
Realized Gain (Loss) on Investments		(1,343,419	)		(878,320	)		(40,931	)		(2	)

Net Realized Capital Gains (Losses) on Investments		(1,343,419	)		(878,320	)		615,013			881
Net Change in Unrealized Appreciation (Depreciation)		7,084,042			5,689,258			(61,983	)		2,967

Net Gain (Loss) on Investment		5,740,623			4,810,938			553,030			3,848

Net Increase (Decrease) in Net Assets Resulting from Operations		5,781,452			4,789,207			583,419			4,367


Increase (Decrease) in Net Assets from Contract Transactions		(6,316,565	)		(5,695,839	)		102,474			1,416


Total Increase (Decrease) in Net Assets		(535,113	)		(906,632	)		685,893			5,783


Net Assets as of December 31, 2023:	$	54,519,221		$	32,332,081		$	5,070,984		$	60,460

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA BlackRock iShares Edge 40 Service Class Subaccount			TA BlackRock iShares Edge 50 Service Class Subaccount			TA BlackRock iShares Edge 75 Service Class Subaccount			TA BlackRock Real Estate Securities Initial Class Subaccount

Net Assets as of December 31, 2021:	$	27,407,560		$	45,395,276		$	36,791,559		$	176,106


Investment Income:
Reinvested Dividends		385,326			499,038			396,310			4,971
Investment Expense:
Mortality and Expense Risk and Administrative Charges		319,856			489,393			330,222			1,994

Net Investment Income (Loss)		65,470			9,645			66,088			2,977

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		1,006,204			918,265			1,267,625			-
Realized Gain (Loss) on Investments		(138,486	)		396,076			2,381,342			(962	)

Net Realized Capital Gains (Losses) on Investments		867,718			1,314,341			3,648,967			(962	)
Net Change in Unrealized Appreciation (Depreciation)		(5,210,842	)		(8,181,874	)		(9,021,022	)		(53,405	)

Net Gain (Loss) on Investment		(4,343,124	)		(6,867,533	)		(5,372,055	)		(54,367	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(4,277,654	)		(6,857,888	)		(5,305,967	)		(51,390	)


Increase (Decrease) in Net Assets from Contract Transactions		(884,400	)		(2,410,060	)		(14,495,082	)		(1,094	)


Total Increase (Decrease) in Net Assets		(5,162,054	)		(9,267,948	)		(19,801,049	)		(52,484	)


Net Assets as of December 31, 2022:	$	22,245,506		$	36,127,328		$	16,990,510		$	123,622


Investment Income:
Reinvested Dividends		415,124			633,640			285,887			626
Investment Expense:
Mortality and Expense Risk and Administrative Charges		275,184			463,841			210,910			1,062

Net Investment Income (Loss)		139,940			169,799			74,977			(436	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		323,981			267,169			506,572			-
Realized Gain (Loss) on Investments		(620,400	)		75,444			146,106			(33,314	)

Net Realized Capital Gains (Losses) on Investments		(296,419	)		342,613			652,678			(33,314	)
Net Change in Unrealized Appreciation (Depreciation)		1,664,256			2,378,651			1,011,310			41,613

Net Gain (Loss) on Investment		1,367,837			2,721,264			1,663,988			8,299

Net Increase (Decrease) in Net Assets Resulting from Operations		1,507,777			2,891,063			1,738,965			7,863


Increase (Decrease) in Net Assets from Contract Transactions		(3,727,457	)		(1,962,133	)		(1,577,778	)		(121,561	)


Total Increase (Decrease) in Net Assets		(2,219,680	)		928,930			161,187			(113,698	)


Net Assets as of December 31, 2023:	$	20,025,826		$	37,056,258		$	17,151,697		$	9,924

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA BlackRock Real Estate Securities Service Class Subaccount			TA BlackRock Tactical Allocation Service Class Subaccount			TA Goldman Sachs 70/30 Service Class Subaccount			TA Goldman Sachs Managed Risk - Balanced ETF Service Class Subaccount

Net Assets as of December 31, 2021:	$	6,313,476		$	92,024,822		$	541,680		$	392,450,498


Investment Income:
Reinvested Dividends		141,366			2,716,637			11,632			4,717,933
Investment Expense:
Mortality and Expense Risk and Administrative Charges		68,472			1,032,435			6,539			4,209,801

Net Investment Income (Loss)		72,894			1,684,202			5,093			508,132

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			6,274,092			37,627			7,866,738
Realized Gain (Loss) on Investments		(114,598	)		(1,238,245	)		(1,759	)		72,251

Net Realized Capital Gains (Losses) on Investments		(114,598	)		5,035,847			35,868			7,938,989
Net Change in Unrealized Appreciation (Depreciation)		(1,737,660	)		(22,139,032	)		(147,163	)		(67,296,135	)

Net Gain (Loss) on Investment		(1,852,258	)		(17,103,185	)		(111,295	)		(59,357,146	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(1,779,364	)		(15,418,983	)		(106,202	)		(58,849,014	)


Increase (Decrease) in Net Assets from Contract Transactions		(365,226	)		(10,906,635	)		189,689			(46,907,654	)


Total Increase (Decrease) in Net Assets		(2,144,590	)		(26,325,618	)		83,487			(105,756,668	)


Net Assets as of December 31, 2022:	$	4,168,886		$	65,699,204		$	625,167		$	286,693,830


Investment Income:
Reinvested Dividends		218,693			1,594,861			11,291			4,193,442
Investment Expense:
Mortality and Expense Risk and Administrative Charges		57,822			894,816			7,717			3,713,596

Net Investment Income (Loss)		160,871			700,045			3,574			479,846

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			2,365,686			12,409			19,376,844
Realized Gain (Loss) on Investments		(200,015	)		(1,887,953	)		(3,404	)		(535,433	)

Net Realized Capital Gains (Losses) on Investments		(200,015	)		477,733			9,005			18,841,411
Net Change in Unrealized Appreciation (Depreciation)		513,359			6,905,277			83,405			12,267,557

Net Gain (Loss) on Investment		313,344			7,383,010			92,410			31,108,968

Net Increase (Decrease) in Net Assets Resulting from Operations		474,215			8,083,055			95,984			31,588,814


Increase (Decrease) in Net Assets from Contract Transactions		(100,306	)		(8,780,815	)		37,122			(37,099,480	)


Total Increase (Decrease) in Net Assets		373,909			(697,760	)		133,106			(5,510,666	)


Net Assets as of December 31, 2023:	$	4,542,795		$	65,001,444		$	758,273		$	281,183,164

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA Goldman Sachs Managed Risk - Conservative ETF Service Class Subaccount			TA Goldman Sachs Managed Risk - Growth ETF Service Class Subaccount			TA Great Lakes Advisors Large Cap Value Service Class Subaccount			TA International Focus Initial Class Subaccount

Net Assets as of December 31, 2021:	$	61,993,120		$	318,368,073		$	3,043,546		$	136,787


Investment Income:
Reinvested Dividends		823,388			3,165,542			9,669			3,667
Investment Expense:
Mortality and Expense Risk and Administrative Charges		665,485			3,225,332			39,221			1,373

Net Investment Income (Loss)		157,903			(59,790	)		(29,552	)		2,294

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		769,137			13,297,461			115,465			6,421
Realized Gain (Loss) on Investments		(321,551	)		2,568,795			151,644			368

Net Realized Capital Gains (Losses) on Investments		447,586			15,866,256			267,109			6,789
Net Change in Unrealized Appreciation (Depreciation)		(8,395,881	)		(62,326,250	)		(522,858	)		(38,016	)

Net Gain (Loss) on Investment		(7,948,295	)		(46,459,994	)		(255,749	)		(31,227	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(7,790,392	)		(46,519,784	)		(285,301	)		(28,933	)


Increase (Decrease) in Net Assets from Contract Transactions		(7,091,176	)		(65,451,198	)		791,976			2,185


Total Increase (Decrease) in Net Assets		(14,881,568	)		(111,970,982	)		506,675			(26,748	)


Net Assets as of December 31, 2022:	$	47,111,552		$	206,397,091		$	3,550,221		$	110,039


Investment Income:
Reinvested Dividends		747,351			2,962,030			38,673			2,295
Investment Expense:
Mortality and Expense Risk and Administrative Charges		568,742			2,822,218			47,534			1,282

Net Investment Income (Loss)		178,609			139,812			(8,861	)		1,013

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		2,000,652			5,420,453			205,978			-
Realized Gain (Loss) on Investments		(739,585	)		(372,084	)		97,450			(2,984	)

Net Realized Capital Gains (Losses) on Investments		1,261,067			5,048,369			303,428			(2,984	)
Net Change in Unrealized Appreciation (Depreciation)		2,398,955			25,990,466			162,735			13,868

Net Gain (Loss) on Investment		3,660,022			31,038,835			466,163			10,884

Net Increase (Decrease) in Net Assets Resulting from Operations		3,838,631			31,178,647			457,302			11,897


Increase (Decrease) in Net Assets from Contract Transactions		(10,419,590	)		(26,627,099	)		567,396			(28,974	)


Total Increase (Decrease) in Net Assets		(6,580,959	)		4,551,548			1,024,698			(17,077	)


Net Assets as of December 31, 2023:	$	40,530,593		$	210,948,639		$	4,574,919		$	92,962

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA International Focus Service Class Subaccount			TA Janus Balanced Service Class Subaccount			TA Janus Mid-Cap Growth Initial Class Subaccount			TA Janus Mid-Cap Growth Service Class Subaccount

Net Assets as of December 31, 2021:	$	9,381,583		$	117,549,964		$	28,756		$	24,785,075


Investment Income:
Reinvested Dividends		208,179			800,213			-			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		99,973			1,318,018			197			267,998

Net Investment Income (Loss)		108,206			(517,805	)		(197	)		(267,998	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		405,863			11,362,582			3,742			3,201,397
Realized Gain (Loss) on Investments		(113,859	)		3,495,067			149			(55,032	)

Net Realized Capital Gains (Losses) on Investments		292,004			14,857,649			3,891			3,146,365
Net Change in Unrealized Appreciation (Depreciation)		(2,436,002	)		(34,801,301	)		(8,655	)		(7,275,135	)

Net Gain (Loss) on Investment		(2,143,998	)		(19,943,652	)		(4,764	)		(4,128,770	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(2,035,792	)		(20,461,457	)		(4,961	)		(4,396,768	)


Increase (Decrease) in Net Assets from Contract Transactions		(325,710	)		(9,190,570	)		(243	)		(2,217,505	)


Total Increase (Decrease) in Net Assets		(2,361,502	)		(29,652,027	)		(5,204	)		(6,614,273	)


Net Assets as of December 31, 2022:	$	7,020,081		$	87,897,937		$	23,552		$	18,170,802


Investment Income:
Reinvested Dividends		125,115			1,010,071			-			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		92,687			1,201,044			201			224,169

Net Investment Income (Loss)		32,428			(190,973	)		(201	)		(224,169	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			2,600,092			4,424			3,000,152
Realized Gain (Loss) on Investments		(120,842	)		959,088			63			(1,282,101	)

Net Realized Capital Gains (Losses) on Investments		(120,842	)		3,559,180			4,487			1,718,051
Net Change in Unrealized Appreciation (Depreciation)		779,538			7,852,746			(520	)		958,591

Net Gain (Loss) on Investment		658,696			11,411,926			3,967			2,676,642

Net Increase (Decrease) in Net Assets Resulting from Operations		691,124			11,220,953			3,766			2,452,473


Increase (Decrease) in Net Assets from Contract Transactions		(875,423	)		(8,656,349	)		(189	)		(3,896,750	)


Total Increase (Decrease) in Net Assets		(184,299	)		2,564,604			3,577			(1,444,277	)


Net Assets as of December 31, 2023:	$	6,835,782		$	90,462,541		$	27,129		$	16,726,525

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA JPMorgan Asset Allocation - Conservative Initial Class Subaccount			TA JPMorgan Asset Allocation - Conservative Service Class Subaccount			TA JPMorgan Asset Allocation - Growth Initial Class Subaccount			TA JPMorgan Asset Allocation - Growth Service Class Subaccount

Net Assets as of December 31, 2021:	$	26,507		$	59,112,549		$	59,756		$	16,282,244


Investment Income:
Reinvested Dividends		1,315			2,732,738			2,961			683,511
Investment Expense:
Mortality and Expense Risk and Administrative Charges		324			669,401			682			167,126

Net Investment Income (Loss)		991			2,063,337			2,279			516,385

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		2,165			4,766,322			9,915			2,414,056
Realized Gain (Loss) on Investments		(38	)		(745,589	)		106			187,713

Net Realized Capital Gains (Losses) on Investments		2,127			4,020,733			10,021			2,601,769
Net Change in Unrealized Appreciation (Depreciation)		(7,497	)		(15,955,869	)		(26,422	)		(6,857,507	)

Net Gain (Loss) on Investment		(5,370	)		(11,935,136	)		(16,401	)		(4,255,738	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(4,379	)		(9,871,799	)		(14,122	)		(3,739,353	)


Increase (Decrease) in Net Assets from Contract Transactions		-			(3,242,573	)		(2	)		(1,711,475	)


Total Increase (Decrease) in Net Assets		(4,379	)		(13,114,372	)		(14,124	)		(5,450,828	)


Net Assets as of December 31, 2022:	$	22,128		$	45,998,177		$	45,632		$	10,831,416


Investment Income:
Reinvested Dividends		509			838,331			2,274			176,797
Investment Expense:
Mortality and Expense Risk and Administrative Charges		309			558,310			1,158			162,038

Net Investment Income (Loss)		200			280,021			1,116			14,759

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			1,854			170,313
Realized Gain (Loss) on Investments		(90	)		(2,467,938	)		(16	)		(212,742	)

Net Realized Capital Gains (Losses) on Investments		(90	)		(2,467,938	)		1,838			(42,429	)
Net Change in Unrealized Appreciation (Depreciation)		1,123			4,370,779			9,098			2,065,712

Net Gain (Loss) on Investment		1,033			1,902,841			10,936			2,023,283

Net Increase (Decrease) in Net Assets Resulting from Operations		1,233			2,182,862			12,052			2,038,042


Increase (Decrease) in Net Assets from Contract Transactions		-			(7,538,580	)		86,655			1,272,615


Total Increase (Decrease) in Net Assets		1,233			(5,355,718	)		98,707			3,310,657


Net Assets as of December 31, 2023:	$	23,361		$	40,642,459		$	144,339		$	14,142,073

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA JPMorgan Asset Allocation - Moderate Initial Class Subaccount			TA JPMorgan Asset Allocation - Moderate Service Class Subaccount			TA JPMorgan Asset Allocation - Moderate Growth Initial Class Subaccount			TA JPMorgan Asset Allocation - Moderate Growth Service Class Subaccount

Net Assets as of December 31, 2021:	$	452,531		$	344,268,959		$	62,070		$	198,853,878


Investment Income:
Reinvested Dividends		21,109			14,555,513			2,890			8,082,745
Investment Expense:
Mortality and Expense Risk and Administrative Charges		5,493			3,875,021			742			2,215,452

Net Investment Income (Loss)		15,616			10,680,492			2,148			5,867,293

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		39,016			28,537,068			7,384			21,922,301
Realized Gain (Loss) on Investments		(402	)		(2,310,880	)		26			(279,375	)

Net Realized Capital Gains (Losses) on Investments		38,614			26,226,188			7,410			21,642,926
Net Change in Unrealized Appreciation (Depreciation)		(132,212	)		(95,311,037	)		(21,037	)		(63,210,288	)

Net Gain (Loss) on Investment		(93,598	)		(69,084,849	)		(13,627	)		(41,567,362	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(77,982	)		(58,404,357	)		(11,479	)		(35,700,069	)


Increase (Decrease) in Net Assets from Contract Transactions		-			(28,053,950	)		(69	)		(20,479,841	)


Total Increase (Decrease) in Net Assets		(77,982	)		(86,458,307	)		(11,548	)		(56,179,910	)


Net Assets as of December 31, 2022:	$	374,549		$	257,810,652		$	50,522		$	142,673,968


Investment Income:
Reinvested Dividends		3,633			4,599,733			1,048			2,435,827
Investment Expense:
Mortality and Expense Risk and Administrative Charges		4,115			3,355,081			643			1,938,430

Net Investment Income (Loss)		(482	)		1,244,652			405			497,397

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		1,312			1,922,049			2,319			6,299,991
Realized Gain (Loss) on Investments		(44,178	)		(6,041,371	)		(12,166	)		(6,536,477	)

Net Realized Capital Gains (Losses) on Investments		(42,866	)		(4,119,322	)		(9,847	)		(236,486	)
Net Change in Unrealized Appreciation (Depreciation)		63,370			20,442,784			11,186			13,444,816

Net Gain (Loss) on Investment		20,504			16,323,462			1,339			13,208,330

Net Increase (Decrease) in Net Assets Resulting from Operations		20,022			17,568,114			1,744			13,705,727


Increase (Decrease) in Net Assets from Contract Transactions		(212,823	)		(26,468,737	)		(39,053	)		(21,168,511	)


Total Increase (Decrease) in Net Assets		(192,801	)		(8,900,623	)		(37,309	)		(7,462,784	)


Net Assets as of December 31, 2023:	$	181,748		$	248,910,029		$	13,213		$	135,211,184

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA JPMorgan Enhanced Index Initial Class Subaccount			TA JPMorgan Enhanced Index Service Class Subaccount			TA JPMorgan International Moderate Growth Service Class Subaccount			TA JPMorgan Mid Cap Value Service Class Subaccount

Net Assets as of December 31, 2021:	$	1,000,184		$	8,774,352		$	41,266,471		$	19,346,135


Investment Income:
Reinvested Dividends		4,956			29,576			1,579,880			97,697
Investment Expense:
Mortality and Expense Risk and Administrative Charges		10,335			100,333			455,186			231,371

Net Investment Income (Loss)		(5,379	)		(70,757	)		1,124,694			(133,674	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		87,389			878,966			2,769,808			3,294,347
Realized Gain (Loss) on Investments		33,167			194,081			216,788			769,133

Net Realized Capital Gains (Losses) on Investments		120,556			1,073,047			2,986,596			4,063,480
Net Change in Unrealized Appreciation (Depreciation)		(298,389	)		(2,751,157	)		(11,517,059	)		(5,770,192	)

Net Gain (Loss) on Investment		(177,833	)		(1,678,110	)		(8,530,463	)		(1,706,712	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(183,212	)		(1,748,867	)		(7,405,769	)		(1,840,386	)


Increase (Decrease) in Net Assets from Contract Transactions		(138,953	)		(247,440	)		(3,967,151	)		(1,138,039	)


Total Increase (Decrease) in Net Assets		(322,165	)		(1,996,307	)		(11,372,920	)		(2,978,425	)


Net Assets as of December 31, 2022:	$	678,019		$	6,778,045		$	29,893,551		$	16,367,710


Investment Income:
Reinvested Dividends		6,137			68,696			384,553			176,037
Investment Expense:
Mortality and Expense Risk and Administrative Charges		10,322			129,027			396,438			201,948

Net Investment Income (Loss)		(4,185	)		(60,331	)		(11,885	)		(25,911	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		35,307			553,215			-			1,327,016
Realized Gain (Loss) on Investments		4,786			246,538			(469,507	)		(29,818	)

Net Realized Capital Gains (Losses) on Investments		40,093			799,753			(469,507	)		1,297,198
Net Change in Unrealized Appreciation (Depreciation)		136,505			1,476,884			2,486,100			(132,343	)

Net Gain (Loss) on Investment		176,598			2,276,637			2,016,593			1,164,855

Net Increase (Decrease) in Net Assets Resulting from Operations		172,413			2,216,306			2,004,708			1,138,944


Increase (Decrease) in Net Assets from Contract Transactions		(27,703	)		5,513,148			(3,294,878	)		(3,458,419	)


Total Increase (Decrease) in Net Assets		144,710			7,729,454			(1,290,170	)		(2,319,475	)


Net Assets as of December 31, 2023:	$	822,729		$	14,507,499		$	28,603,381		$	14,048,235

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA JPMorgan Tactical Allocation Service Class Subaccount			TA Madison Diversified Income Service Class Subaccount			TA Market Participation Strategy Service Class Subaccount			TA Morgan Stanley Global Allocation Service Class Subaccount

Net Assets as of December 31, 2021:	$	101,329,983		$	6,961,973		$	32,431,475		$	66,268,005


Investment Income:
Reinvested Dividends		1,313,675			103,179			8,595			44,856
Investment Expense:
Mortality and Expense Risk and Administrative Charges		1,133,703			79,942			363,791			734,458

Net Investment Income (Loss)		179,972			23,237			(355,196	)		(689,602	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		8,933,677			885,802			6,164,218			8,298,021
Realized Gain (Loss) on Investments		(304,556	)		(8,272	)		(83,396	)		(302,264	)

Net Realized Capital Gains (Losses) on Investments		8,629,121			877,530			6,080,822			7,995,757
Net Change in Unrealized Appreciation (Depreciation)		(24,786,820	)		(1,697,134	)		(10,779,280	)		(19,440,514	)

Net Gain (Loss) on Investment		(16,157,699	)		(819,604	)		(4,698,458	)		(11,444,757	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(15,977,727	)		(796,367	)		(5,053,654	)		(12,134,359	)


Increase (Decrease) in Net Assets from Contract Transactions		(7,591,828	)		(62,072	)		(4,921,046	)		(6,178,631	)


Total Increase (Decrease) in Net Assets		(23,569,555	)		(858,439	)		(9,974,700	)		(18,312,990	)


Net Assets as of December 31, 2022:	$	77,760,428		$	6,103,534		$	22,456,775		$	47,955,015


Investment Income:
Reinvested Dividends		1,141,239			114,466			87,855			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		979,662			74,403			307,503			644,372

Net Investment Income (Loss)		161,577			40,063			(219,648	)		(644,372	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			256,047			-			1,726,581
Realized Gain (Loss) on Investments		(4,651,341	)		(219,641	)		(822,436	)		(1,198,120	)

Net Realized Capital Gains (Losses) on Investments		(4,651,341	)		36,406			(822,436	)		528,461
Net Change in Unrealized Appreciation (Depreciation)		9,183,799			60,130			3,145,857			5,570,206

Net Gain (Loss) on Investment		4,532,458			96,536			2,323,421			6,098,667

Net Increase (Decrease) in Net Assets Resulting from Operations		4,694,035			136,599			2,103,773			5,454,295


Increase (Decrease) in Net Assets from Contract Transactions		(19,840,027	)		(587,164	)		(2,479,045	)		(5,709,260	)


Total Increase (Decrease) in Net Assets		(15,145,992	)		(450,565	)		(375,272	)		(254,965	)


Net Assets as of December 31, 2023:	$	62,614,436		$	5,652,969		$	22,081,503		$	47,700,050

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class Subaccount			TA MSCI EAFE Index Service Class Subaccount			TA Multi-Managed Balanced Initial Class Subaccount			TA Multi-Managed Balanced Service Class Subaccount

Net Assets as of December 31, 2021:	$	17,012,985		$	6,996,410		$	47,056		$	140,803,545


Investment Income:
Reinvested Dividends		2,151,461			174,330			494			1,009,883
Investment Expense:
Mortality and Expense Risk and Administrative Charges		186,403			79,579			573			1,487,523

Net Investment Income (Loss)		1,965,058			94,751			(79	)		(477,640	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			4,898			13,309,692
Realized Gain (Loss) on Investments		(158,351	)		35,242			89			3,439,631

Net Realized Capital Gains (Losses) on Investments		(158,351	)		35,242			4,987			16,749,323
Net Change in Unrealized Appreciation (Depreciation)		(4,699,670	)		(1,241,406	)		(13,114	)		(39,665,365	)

Net Gain (Loss) on Investment		(4,858,021	)		(1,206,164	)		(8,127	)		(22,916,042	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(2,892,963	)		(1,111,413	)		(8,206	)		(23,393,682	)


Increase (Decrease) in Net Assets from Contract Transactions		(1,165,158	)		(95,662	)		2			(18,020,571	)


Total Increase (Decrease) in Net Assets		(4,058,121	)		(1,207,075	)		(8,204	)		(41,414,253	)


Net Assets as of December 31, 2022:	$	12,954,864		$	5,789,335		$	38,852		$	99,389,292


Investment Income:
Reinvested Dividends		2,323,225			159,179			669			1,345,074
Investment Expense:
Mortality and Expense Risk and Administrative Charges		160,683			90,482			581			1,322,747

Net Investment Income (Loss)		2,162,542			68,697			88			22,327

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			1,413			3,440,245
Realized Gain (Loss) on Investments		(623,221	)		57,766			52			509,063

Net Realized Capital Gains (Losses) on Investments		(623,221	)		57,766			1,465			3,949,308
Net Change in Unrealized Appreciation (Depreciation)		(634,363	)		856,508			5,091			11,732,214

Net Gain (Loss) on Investment		(1,257,584	)		914,274			6,556			15,681,522

Net Increase (Decrease) in Net Assets Resulting from Operations		904,958			982,971			6,644			15,703,849


Increase (Decrease) in Net Assets from Contract Transactions		(1,501,460	)		1,389,973			(2	)		(15,422,770	)


Total Increase (Decrease) in Net Assets		(596,502	)		2,372,944			6,642			281,079


Net Assets as of December 31, 2023:	$	12,358,362		$	8,162,279		$	45,494		$	99,670,371

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA PIMCO Tactical - Balanced Service Class Subaccount			TA PIMCO Tactical - Conservative Service Class Subaccount			TA PIMCO Tactical - Growth Service Class Subaccount			TA PineBridge Inflation Opportunities Service Class Subaccount

Net Assets as of December 31, 2021:	$	32,844,876		$	19,131,158		$	37,468,326		$	18,260,132


Investment Income:
Reinvested Dividends		143,314			158,589			-			533,500
Investment Expense:
Mortality and Expense Risk and Administrative Charges		354,837			198,013			411,889			207,539

Net Investment Income (Loss)		(211,523	)		(39,424	)		(411,889	)		325,961

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		2,406,990			871,380			4,080,366			-
Realized Gain (Loss) on Investments		(523,971	)		(524,744	)		(474,923	)		45,976

Net Realized Capital Gains (Losses) on Investments		1,883,019			346,636			3,605,443			45,976
Net Change in Unrealized Appreciation (Depreciation)		(8,161,393	)		(3,625,677	)		(10,214,741	)		(2,384,610	)

Net Gain (Loss) on Investment		(6,278,374	)		(3,279,041	)		(6,609,298	)		(2,338,634	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(6,489,897	)		(3,318,465	)		(7,021,187	)		(2,012,673	)


Increase (Decrease) in Net Assets from Contract Transactions		(3,208,662	)		(2,988,724	)		(2,881,878	)		(3,425,277	)


Total Increase (Decrease) in Net Assets		(9,698,559	)		(6,307,189	)		(9,903,065	)		(5,437,950	)


Net Assets as of December 31, 2022:	$	23,146,317		$	12,823,969		$	27,565,261		$	12,822,182


Investment Income:
Reinvested Dividends		231,261			143,197			244,918			633,232
Investment Expense:
Mortality and Expense Risk and Administrative Charges		303,654			156,452			369,193			159,822

Net Investment Income (Loss)		(72,393	)		(13,255	)		(124,275	)		473,410

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-			-			-
Realized Gain (Loss) on Investments		(1,429,768	)		(633,576	)		(1,166,279	)		(210,902	)

Net Realized Capital Gains (Losses) on Investments		(1,429,768	)		(633,576	)		(1,166,279	)		(210,902	)
Net Change in Unrealized Appreciation (Depreciation)		3,460,235			1,336,129			4,458,875			208,145

Net Gain (Loss) on Investment		2,030,467			702,553			3,292,596			(2,757	)

Net Increase (Decrease) in Net Assets Resulting from Operations		1,958,074			689,298			3,168,321			470,653


Increase (Decrease) in Net Assets from Contract Transactions		(3,100,188	)		(2,110,413	)		(3,337,520	)		(1,777,961	)


Total Increase (Decrease) in Net Assets		(1,142,114	)		(1,421,115	)		(169,199	)		(1,307,308	)


Net Assets as of December 31, 2023:	$	22,004,203		$	11,402,854		$	27,396,062		$	11,514,874

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA ProFunds UltraBear Service Class (OAM) Subaccount			TA S&P 500 Index Initial Class Subaccount⁽¹⁾		TA S&P 500 Index Service Class Subaccount			TA Small/Mid Cap Value Initial Class Subaccount

Net Assets as of December 31, 2021:	$	173,126		$	-	$	76,731,551		$	3,502,801


Investment Income:
Reinvested Dividends		-			-		593,846			19,402
Investment Expense:
Mortality and Expense Risk and Administrative Charges		15,149			-		853,888			43,902

Net Investment Income (Loss)		(15,149	)		-		(260,042	)		(24,500	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-		808,724			498,854
Realized Gain (Loss) on Investments		(85,610	)		-		4,972,681			20,513

Net Realized Capital Gains (Losses) on Investments		(85,610	)		-		5,781,405			519,367
Net Change in Unrealized Appreciation (Depreciation)		186,740			-		(19,636,228	)		(825,959	)

Net Gain (Loss) on Investment		101,130			-		(13,854,823	)		(306,592	)

Net Increase (Decrease) in Net Assets Resulting from Operations		85,981			-		(14,114,865	)		(331,092	)


Increase (Decrease) in Net Assets from Contract Transactions		921,378			-		(685,352	)		(55,754	)


Total Increase (Decrease) in Net Assets		1,007,359			-		(14,800,217	)		(386,846	)


Net Assets as of December 31, 2022:	$	1,180,485		$	-	$	61,931,334		$	3,115,955


Investment Income:
Reinvested Dividends		-			-		724,209			32,514
Investment Expense:
Mortality and Expense Risk and Administrative Charges		15,099			-		1,023,717			42,345

Net Investment Income (Loss)		(15,099	)		-		(299,508	)		(9,831	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			-		1,056,034			299,064
Realized Gain (Loss) on Investments		(83,130	)		-		2,697,900			15,628

Net Realized Capital Gains (Losses) on Investments		(83,130	)		-		3,753,934			314,692
Net Change in Unrealized Appreciation (Depreciation)		(331,823	)		-		12,998,826			25,589

Net Gain (Loss) on Investment		(414,953	)		-		16,752,760			340,281

Net Increase (Decrease) in Net Assets Resulting from Operations		(430,052	)		-		16,453,252			330,450


Increase (Decrease) in Net Assets from Contract Transactions		(27,498	)		-		14,288,875			(189,188	)


Total Increase (Decrease) in Net Assets		(457,550	)		-		30,742,127			141,262


Net Assets as of December 31, 2023:	$	722,935		$	-	$	92,673,461		$	3,257,217

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA Small/Mid Cap Value Service Class Subaccount			TA T. Rowe Price Small Cap Initial Class Subaccount			TA T. Rowe Price Small Cap Service Class Subaccount			TA TS&W International Equity Initial Class Subaccount

Net Assets as of December 31, 2021:	$	16,997,766		$	146,642		$	51,211,242		$	634,061


Investment Income:
Reinvested Dividends		49,261			-			-			17,468
Investment Expense:
Mortality and Expense Risk and Administrative Charges		196,962			1,527			526,783			7,331

Net Investment Income (Loss)		(147,701	)		(1,527	)		(526,783	)		10,137

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		2,324,042			38,415			14,511,758			20,628
Realized Gain (Loss) on Investments		338,677			(878	)		(1,721,805	)		4,591

Net Realized Capital Gains (Losses) on Investments		2,662,719			37,537			12,789,953			25,219
Net Change in Unrealized Appreciation (Depreciation)		(4,135,411	)		(70,136	)		(24,306,330	)		(134,915	)

Net Gain (Loss) on Investment		(1,472,692	)		(32,599	)		(11,516,377	)		(109,696	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(1,620,393	)		(34,126	)		(12,043,160	)		(99,559	)


Increase (Decrease) in Net Assets from Contract Transactions		(1,996,135	)		(2,745	)		(3,647,156	)		(33,370	)


Total Increase (Decrease) in Net Assets		(3,616,528	)		(36,871	)		(15,690,316	)		(132,929	)


Net Assets as of December 31, 2022:	$	13,381,238		$	109,771		$	35,520,926		$	501,132


Investment Income:
Reinvested Dividends		115,811			-			-			5,666
Investment Expense:
Mortality and Expense Risk and Administrative Charges		181,722			1,441			477,967			7,297

Net Investment Income (Loss)		(65,911	)		(1,441	)		(477,967	)		(1,631	)

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		1,415,945			4,428			1,602,182			-
Realized Gain (Loss) on Investments		(25,154	)		(4,520	)		(5,101,534	)		7,763

Net Realized Capital Gains (Losses) on Investments		1,390,791			(92	)		(3,499,352	)		7,763
Net Change in Unrealized Appreciation (Depreciation)		99,424			21,717			10,374,275			62,829

Net Gain (Loss) on Investment		1,490,215			21,625			6,874,923			70,592

Net Increase (Decrease) in Net Assets Resulting from Operations		1,424,304			20,184			6,396,956			68,961


Increase (Decrease) in Net Assets from Contract Transactions		55,430			57			(4,215,299	)		(36,740	)


Total Increase (Decrease) in Net Assets		1,479,734			20,241			2,181,657			32,221


Net Assets as of December 31, 2023:	$	14,860,972		$	130,012		$	37,702,583		$	533,353

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	TA TS&W International Equity Service Class Subaccount			TA WMC US Growth Initial Class Subaccount			TA WMC US Growth Service Class Subaccount			Vanguard^® Balanced Subaccount

Net Assets as of December 31, 2021:	$	8,436,833		$	6,046,845		$	49,104,796		$	1,984,149


Investment Income:
Reinvested Dividends		186,934			-			-			35,840
Investment Expense:
Mortality and Expense Risk and Administrative Charges		92,875			62,755			469,444			27,838

Net Investment Income (Loss)		94,059			(62,755	)		(469,444	)		8,002

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		241,833			759,098			6,076,397			179,530
Realized Gain (Loss) on Investments		37,145			107,520			290,665			(100,997	)

Net Realized Capital Gains (Losses) on Investments		278,978			866,618			6,367,062			78,533
Net Change in Unrealized Appreciation (Depreciation)		(1,834,259	)		(2,721,892	)		(21,109,762	)		(390,062	)

Net Gain (Loss) on Investment		(1,555,281	)		(1,855,274	)		(14,742,700	)		(311,529	)

Net Increase (Decrease) in Net Assets Resulting from Operations		(1,461,222	)		(1,918,029	)		(15,212,144	)		(303,527	)


Increase (Decrease) in Net Assets from Contract Transactions		(1,186,276	)		(360,193	)		(5,322,107	)		(56,873	)


Total Increase (Decrease) in Net Assets		(2,647,498	)		(2,278,222	)		(20,534,251	)		(360,400	)


Net Assets as of December 31, 2022:	$	5,789,335		$	3,768,623		$	28,570,545		$	1,623,749


Investment Income:
Reinvested Dividends		53,542			2,385			-			34,875
Investment Expense:
Mortality and Expense Risk and Administrative Charges		86,897			74,136			774,069			34,221

Net Investment Income (Loss)		(33,355	)		(71,751	)		(774,069	)		654

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-			167,951			2,109,670			67,585
Realized Gain (Loss) on Investments		692			93,366			(1,975,035	)		(14,856	)

Net Realized Capital Gains (Losses) on Investments		692			261,317			134,635			52,729
Net Change in Unrealized Appreciation (Depreciation)		831,767			1,562,059			19,171,170			261,393

Net Gain (Loss) on Investment		832,459			1,823,376			19,305,805			314,122

Net Increase (Decrease) in Net Assets Resulting from Operations		799,104			1,751,625			18,531,736			314,776


Increase (Decrease) in Net Assets from Contract Transactions		226,062			1,101,760			33,058,690			1,106,754


Total Increase (Decrease) in Net Assets		1,025,166			2,853,385			51,590,426			1,421,530


Net Assets as of December 31, 2023:	$	6,814,501		$	6,622,008		$	80,160,971		$	3,045,279

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Vanguard^® Capital Growth Subaccount		Vanguard^® Conservative Allocation Subaccount			Vanguard^® Diversified Value Subaccount		Vanguard^® Equity Income Subaccount

Net Assets as of December 31, 2021:	$	-	$	527,550		$	-	$	-


Investment Income:
Reinvested Dividends		-		11,869			-		-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		-		7,427			-		-

Net Investment Income (Loss)		-		4,442			-		-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-		20,846			-		-
Realized Gain (Loss) on Investments		-		(31,641	)		-		-

Net Realized Capital Gains (Losses) on Investments		-		(10,795	)		-		-
Net Change in Unrealized Appreciation (Depreciation)		-		(77,119	)		-		-

Net Gain (Loss) on Investment		-		(87,914	)		-		-

Net Increase (Decrease) in Net Assets Resulting from Operations		-		(83,472	)		-		-


Increase (Decrease) in Net Assets from Contract Transactions		-		(59,477	)		-		-


Total Increase (Decrease) in Net Assets		-		(142,949	)		-		-


Net Assets as of December 31, 2022:	$	-	$	384,601		$	-	$	-


Investment Income:
Reinvested Dividends		-		7,714			-		-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		-		7,062			-		-

Net Investment Income (Loss)		-		652			-		-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		-		9,984			-		-
Realized Gain (Loss) on Investments		-		(9,285	)		-		-

Net Realized Capital Gains (Losses) on Investments		-		699			-		-
Net Change in Unrealized Appreciation (Depreciation)		-		38,279			-		-

Net Gain (Loss) on Investment		-		38,978			-		-

Net Increase (Decrease) in Net Assets Resulting from Operations		-		39,630			-		-


Increase (Decrease) in Net Assets from Contract Transactions		-		192			-		-


Total Increase (Decrease) in Net Assets		-		39,822			-		-


Net Assets as of December 31, 2023:	$	-	$	424,423		$	-	$	-

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022

Vanguard^® Equity Index

Subaccount

Vanguard^® Global Bond Index

Subaccount

Vanguard^® Growth

Subaccount

Vanguard^® High Yield Bond

Subaccount

Net Assets as of December 31, 2021:

Investment Income:

Reinvested Dividends

Investment Expense:

Mortality and Expense Risk and Administrative Charges

Net Investment Income (Loss)

Increase (Decrease) in Net Assets from Operations:

Capital Gain Distributions

Realized Gain (Loss) on Investments

Net Realized Capital Gains (Losses) on Investments

Net Change in Unrealized Appreciation (Depreciation)

Net Gain (Loss) on Investment

Net Increase (Decrease) in Net Assets Resulting from Operations

Increase (Decrease) in Net Assets from Contract Transactions

Total Increase (Decrease) in Net Assets

Net Assets as of December 31, 2022:

Investment Income:

Reinvested Dividends

Investment Expense:

Mortality and Expense Risk and Administrative Charges

Net Investment Income (Loss)

Increase (Decrease) in Net Assets from Operations:

Capital Gain Distributions

Realized Gain (Loss) on Investments

Net Realized Capital Gains (Losses) on Investments

Net Change in Unrealized Appreciation (Depreciation)

Net Gain (Loss) on Investment

Net Increase (Decrease) in Net Assets Resulting from Operations

Increase (Decrease) in Net Assets from Contract Transactions

Total Increase (Decrease) in Net Assets

Net Assets as of December 31, 2023:

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Vanguard^® International Subaccount			Vanguard^® Mid-Cap Index Subaccount			Vanguard^® Moderate Allocation Subaccount			Vanguard^® Money Market Subaccount

Net Assets as of December 31, 2021:	$	318,776		$	1,539,222		$	865,908		$	-


Investment Income:
Reinvested Dividends		3,177			18,210			25,241			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		3,047			23,519			21,433			-

Net Investment Income (Loss)		130			(5,309	)		3,808			-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		47,091			172,750			47,031			-
Realized Gain (Loss) on Investments		(4,222	)		(5,984	)		(41,245	)		-

Net Realized Capital Gains (Losses) on Investments		42,869			166,766			5,786			-
Net Change in Unrealized Appreciation (Depreciation)		(141,566	)		(508,755	)		(232,640	)		-

Net Gain (Loss) on Investment		(98,697	)		(341,989	)		(226,854	)		-

Net Increase (Decrease) in Net Assets Resulting from Operations		(98,567	)		(347,298	)		(223,046	)		-


Increase (Decrease) in Net Assets from Contract Transactions		81,142			575,101			610,565			-


Total Increase (Decrease) in Net Assets		(17,425	)		227,803			387,519			-


Net Assets as of December 31, 2022:	$	301,351		$	1,767,025		$	1,253,427		$	-


Investment Income:
Reinvested Dividends		4,948			27,220			31,272			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		3,615			41,613			28,349			-

Net Investment Income (Loss)		1,333			(14,393	)		2,923			-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		10,669			34,159			49,842			-
Realized Gain (Loss) on Investments		(4,912	)		(15,077	)		(61,691	)		-

Net Realized Capital Gains (Losses) on Investments		5,757			19,082			(11,849	)		-
Net Change in Unrealized Appreciation (Depreciation)		33,903			526,337			222,448			-

Net Gain (Loss) on Investment		39,660			545,419			210,599			-

Net Increase (Decrease) in Net Assets Resulting from Operations		40,993			531,026			213,522			-


Increase (Decrease) in Net Assets from Contract Transactions		13,758			2,416,747			484,158			-


Total Increase (Decrease) in Net Assets		54,751			2,947,773			697,680			-


Net Assets as of December 31, 2023:	$	356,102		$	4,714,798		$	1,951,107		$	-

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022


	Vanguard^® Real Estate Index Subaccount			Vanguard^® Short-Term Investment Grade Subaccount			Vanguard^® Total Bond Market Index Subaccount			Vanguard^® Total International Stock Market Index Subaccount

Net Assets as of December 31, 2021:	$	27,422		$	132,335		$	3,296		$	-


Investment Income:
Reinvested Dividends		431			2,027			61			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		180			1,304			263			-

Net Investment Income (Loss)		251			723			(202	)		-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		973			967			22			-
Realized Gain (Loss) on Investments		24			(933	)		(151	)		-

Net Realized Capital Gains (Losses) on Investments		997			34			(129	)		-
Net Change in Unrealized Appreciation (Depreciation)		(8,570	)		(10,000	)		(3,174	)		-

Net Gain (Loss) on Investment		(7,573	)		(9,966	)		(3,303	)		-

Net Increase (Decrease) in Net Assets Resulting from Operations		(7,322	)		(9,243	)		(3,505	)		-


Increase (Decrease) in Net Assets from Contract Transactions		(387	)		82,330			92,903			-


Total Increase (Decrease) in Net Assets		(7,709	)		73,087			89,398			-


Net Assets as of December 31, 2022:	$	19,713		$	205,422		$	92,694		$	-


Investment Income:
Reinvested Dividends		486			4,286			2,296			-
Investment Expense:
Mortality and Expense Risk and Administrative Charges		218			4,338			866			-

Net Investment Income (Loss)		268			(52	)		1,430			-

Increase (Decrease) in Net Assets from Operations:
Capital Gain Distributions		916			-			-			-
Realized Gain (Loss) on Investments		(80	)		(2,043	)		(507	)		-

Net Realized Capital Gains (Losses) on Investments		836			(2,043	)		(507	)		-
Net Change in Unrealized Appreciation (Depreciation)		7,946			47,318			4,251			-

Net Gain (Loss) on Investment		8,782			45,275			3,744			-

Net Increase (Decrease) in Net Assets Resulting from Operations		9,050			45,223			5,174			-


Increase (Decrease) in Net Assets from Contract Transactions		45,980			916,790			24,716			-


Total Increase (Decrease) in Net Assets		55,030			962,013			29,890			-


Net Assets as of December 31, 2023:	$	74,743		$	1,167,435		$	122,584		$	-

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022

Vanguard^® Total Stock Market

Index

Subaccount

Voya Global Perspectives Class S

Subaccount

Voya Large Cap Value Class S Shares

Subaccount

Voya Strategic Allocation

Conservative Class S Shares

Subaccount

Net Assets as of December 31, 2021:

Investment Income:

Reinvested Dividends

Investment Expense:

Mortality and Expense Risk and Administrative Charges

Net Investment Income (Loss)

Increase (Decrease) in Net Assets from Operations:

Capital Gain Distributions

Realized Gain (Loss) on Investments

Net Realized Capital Gains (Losses) on Investments

Net Change in Unrealized Appreciation (Depreciation)

Net Gain (Loss) on Investment

Net Increase (Decrease) in Net Assets Resulting from Operations

Increase (Decrease) in Net Assets from Contract Transactions

Total Increase (Decrease) in Net Assets

Net Assets as of December 31, 2022:

Investment Income:

Reinvested Dividends

Investment Expense:

Mortality and Expense Risk and Administrative Charges

Net Investment Income (Loss)

Increase (Decrease) in Net Assets from Operations:

Capital Gain Distributions

Realized Gain (Loss) on Investments

Net Realized Capital Gains (Losses) on Investments

Net Change in Unrealized Appreciation (Depreciation)

Net Gain (Loss) on Investment

Net Increase (Decrease) in Net Assets Resulting from Operations

Increase (Decrease) in Net Assets from Contract Transactions

Total Increase (Decrease) in Net Assets

Net Assets as of December 31, 2023:

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Statements of Operations and Changes in Net Assets

Years Ended December 31, 2023 and 2022

Voya Strategic Allocation Moderate

Class S Shares

Subaccount

Wanger Acorn

Subaccount

Wanger International

Subaccount

Net Assets as of December 31, 2021:

Investment Income:

Reinvested Dividends

Investment Expense:

Mortality and Expense Risk and Administrative Charges

Net Investment Income (Loss)

Increase (Decrease) in Net Assets from Operations:

Capital Gain Distributions

Realized Gain (Loss) on Investments

Net Realized Capital Gains (Losses) on Investments

Net Change in Unrealized Appreciation (Depreciation)

Net Gain (Loss) on Investment

Net Increase (Decrease) in Net Assets Resulting from Operations

Increase (Decrease) in Net Assets from Contract Transactions

Total Increase (Decrease) in Net Assets

Net Assets as of December 31, 2022:

Investment Income:

Reinvested Dividends

Investment Expense:

Mortality and Expense Risk and Administrative Charges

Net Investment Income (Loss)

Increase (Decrease) in Net Assets from Operations:

Capital Gain Distributions

Realized Gain (Loss) on Investments

Net Realized Capital Gains (Losses) on Investments

Net Change in Unrealized Appreciation (Depreciation)

Net Gain (Loss) on Investment

Net Increase (Decrease) in Net Assets Resulting from Operations

Increase (Decrease) in Net Assets from Contract Transactions

Total Increase (Decrease) in Net Assets

Net Assets as of December 31, 2023:

See Accompanying Notes.

⁽¹⁾ See Footnote 1

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

1. Organization

Separate Account VA BNY (the Separate Account) is a segregated investment account of Transamerica Financial Life Insurance Company (TFLIC), an indirect wholly owned subsidiary of Aegon N.V., a holding company organized under the laws of the Netherlands.

The Separate Account is registered with the Securities and Exchange Commission as a Unit Investment Trust pursuant to provisions of the Investment Company Act of 1940. TFLIC and the Separate Account are regulated by the Securities and Exchange Commission. The assets and liabilities of the Separate Account are clearly identified and distinguished from TFLIC’s other assets and liabilities. The Separate Account consists of multiple investment subaccounts. Each subaccount invests exclusively in the corresponding portfolio of a Mutual Fund. Each Mutual Fund is registered as an open-end management investment company under the Investment Company Act of 1940, as amended. Activity in these specified investment subaccounts is available to contract owners of Transamerica Variable Annuity Series, Partners Variable Annuity Series, Transamerica Landmark^SM NY Variable Annuity, Transamerica Axiom^SM II, Transamerica Principium^SM III, Transamerica Retirement Income Plus, Transamerica Income Elite^SM II, Transamerica Advisor Elite II, Transamerica Variable Annuity O-Share, Transamerica Liberty^SM NY Variable Annuity, Transamerica Axiom^SM NY Variable Annuity, Transamerica Principium^SM II Variable Annuity, Income Elite^SM Variable Annuity, Transamerica Annuity I-Share, Transamerica Inspire^SM Variable Annuity, Transamerica Advisory Annuity, Transamerica Axiom^SM III Variable Annuity, Transamerica Principium^SM IV Variable Annuity, and Transamerica I-Share II Variable Annuity.

TA ProFunds UltraBear Service Class (OAM) is included in the subaccount listing only to facilitate a contract owner purchase option.

Subaccount Investment by Mutual Fund:


Subaccount		Mutual Fund
AB Variable Products Series Fund, Inc.		AB Variable Products Series Fund, Inc.
AB Balanced Hedged Allocation Class B Shares		AB Balanced Hedged Allocation Portfolio Class B Shares
AB Large Cap Growth Class B Shares		AB Large Cap Growth Portfolio Class B Shares
AB Relative Value Class B Shares		AB Relative Value Portfolio Class B Shares
American Funds Insurance Series^®		American Funds Insurance Series^®
American Funds - Asset Allocation Class 2 Shares		American Funds - Asset Allocation Fund Class 2 Shares
American Funds - Asset Allocation Class 4 Shares		American Funds - Asset Allocation Class 4 Shares
American Funds - Growth Class 2 Shares		American Funds - Growth Fund Class 2 Shares
American Funds - Growth Class 4 Shares		American Funds - Growth Class 4 Shares
American Funds - Growth-Income Class 2 Shares		American Funds - Growth-Income Fund Class 2 Shares
American Funds - Growth-Income Class 4 Shares		American Funds - Growth-Income Class 4 Shares
American Funds - International Class 2 Shares		American Funds - International Fund Class 2 Shares
American Funds - International Class 4 Shares		American Funds - International Class 4 Shares
American Funds - New World Class 4 Shares		American Funds - New World Class 4 Shares
American Funds - The Bond Fund of America Class 2 Shares		American Funds - The Bond Fund of America Class 2 Shares
American Funds - The Bond Fund of America Class 4 Shares		American Funds - The Bond Fund of America Class 4 Shares
DFA Investment Dimensions Group Inc.		DFA Investment Dimensions Group Inc.
DFA VA Equity Allocation		DFA VA Equity Allocation Portfolio
DFA VA Global Bond		DFA VA Global Bond Portfolio
DFA VA Global Moderate Allocation		DFA VA Global Moderate Allocation Portfolio
DFA VA International Small		DFA VA International Small Portfolio
DFA VA International Value		DFA VA International Value Portfolio
DFA VA Short-Term Fixed		DFA VA Short-Term Fixed Portfolio
DFA VA U.S. Large Value		DFA VA U.S. Large Value Portfolio
DFA VA U.S. Targeted Value		DFA VA U.S. Targeted Value Portfolio
Fidelity^® Variable Insurance Products Fund		Fidelity^® Variable Insurance Products Fund
Fidelity^® VIP Balanced Service Class 2		Fidelity^® VIP Balanced Service Portfolio Class 2

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

1. Organization (continued)

Subaccount Investment by Mutual Fund:


Subaccount		Mutual Fund
Fidelity^® Variable Insurance Products Fund		Fidelity^® Variable Insurance Products Fund
Fidelity^® VIP Consumer Staples Initial Class		Fidelity^® VIP Consumer Staples Initial Class
Fidelity^® VIP Contrafund^® Initial Class		Fidelity^® VIP Contrafund^® Portfolio Initial Class
Fidelity^® VIP Contrafund^® Service Class 2		Fidelity^® VIP Contrafund^® Portfolio Service Class 2
Fidelity^® VIP Energy Service Class 2		Fidelity^® VIP Energy Service Class 2
Fidelity^® VIP Equity-Income Service Class 2		Fidelity^® VIP Equity-Income Portfolio Service Class 2
Fidelity^® VIP Growth Service Class 2		Fidelity^® VIP Growth Portfolio Service Class 2
Fidelity^® VIP Growth Opportunities Service Class 2		Fidelity^® VIP Growth Opportunities Portfolio Service Class 2
Fidelity^® VIP Health Care Service Class 2		Fidelity^® VIP Health Care Service Class 2
Fidelity^® VIP Mid Cap Initial Class		Fidelity^® VIP Mid Cap Portfolio Initial Class
Fidelity^® VIP Mid Cap Service Class 2		Fidelity^® VIP Mid Cap Portfolio Service Class 2
Fidelity^® VIP Technology Initial Class		Fidelity^® VIP Technology Initial Class
Fidelity^® VIP Utilities Initial Class		Fidelity^® VIP Utilities Initial Class
Fidelity^® VIP Value Strategies Initial Class		Fidelity^® VIP Value Strategies Portfolio Initial Class
Fidelity^® VIP Value Strategies Service Class 2		Fidelity^® VIP Value Strategies Portfolio Service Class 2
Franklin Templeton Variable Insurance Products Trust		Franklin Templeton Variable Insurance Products Trust
Franklin Allocation Class 4 Shares		Franklin Allocation Fund Class 4 Shares
Franklin Income Class 2 Shares		Franklin Income Fund Class 2 Shares
Franklin Mutual Shares Class 2 Shares		Franklin Mutual Shares Fund Class 2 Shares
Franklin Templeton Foreign Class 2 Shares		Franklin Templeton Foreign Fund Class 2 Shares
AIM Variable Insurance Funds (Invesco Variable Insurance Funds)		AIM Variable Insurance Funds (Invesco Variable Insurance Funds)
Invesco V.I. American Franchise Series II Shares		Invesco V.I. American Franchise Fund Series II Shares
Janus Aspen Series		Janus Aspen Series
Janus Henderson - Enterprise Service Shares		Janus Henderson - Enterprise Service Shares
Janus Henderson - Global Research Service Shares		Janus Henderson - Global Research Portfolio Service Shares
Janus Henderson - Mid Cap Value Service Shares		Janus Henderson - Mid Cap Value Portfolio Service Shares
Lincoln Variable Insurance Products		Lincoln Variable Insurance Products
LVIP JPMorgan Core Bond Standard Shares		LVIP JPMorgan Core Bond Standard Shares
LVIP JPMorgan Mid Cap Value Standard Shares		LVIP JPMorgan Mid Cap Value Standard Shares
LVIP JPMorgan Small Cap Core Standard Shares		LVIP JPMorgan Small Cap Core Standard Shares
LVIP JPMorgan U.S. Equity Standard Shares		LVIP JPMorgan U.S. Equity Standard Shares
MFS^® Variable Insurance Trust		MFS^® Variable Insurance Trust
MFS^® New Discovery Service Class		MFS^® New Discovery Series Service Class
MFS^® Total Return Service Class		MFS^® Total Return Series Service Class
State Street Variable Insurance Series Funds, Inc.		State Street Variable Insurance Series Funds, Inc.
State Street Total Return V.I.S. Class 3 Shares		State Street Total Return V.I.S. Fund Class 3 Shares
Transamerica Series Trust		Transamerica Series Trust
TA 60/40 Allocation Service Class		Transamerica 60/40 Allocation VP Service Class
TA Aegon Bond Initial Class		Transamerica Aegon Bond VP Initial Class
TA Aegon Bond Service Class		Transamerica Aegon Bond VP Service Class
TA Aegon Core Bond Service Class		Transamerica Aegon Core Bond VP Service Class
TA Aegon High Yield Bond Initial Class		Transamerica Aegon High Yield Bond VP Initial Class
TA Aegon High Yield Bond Service Class		Transamerica Aegon High Yield Bond VP Service Class
TA Aegon Sustainable Equity Income Initial Class		Transamerica Aegon Sustainable Equity Income VP Initial Class
TA Aegon Sustainable Equity Income Service Class		Transamerica Aegon Sustainable Equity Income VP Service Class
TA Aegon U.S. Government Securities Initial Class		Transamerica Aegon U.S. Government Securities VP Initial Class

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

1. Organization (continued)

Subaccount Investment by Mutual Fund:


Subaccount		Mutual Fund
Transamerica Series Trust		Transamerica Series Trust
TA Aegon U.S. Government Securities Service Class		Transamerica Aegon U.S. Government Securities VP Service Class
TA American Funds Managed Risk - Balanced Service Class		Transamerica American Funds Managed Risk - Balanced VP Service Class
TA BlackRock Government Money Market Initial Class		Transamerica BlackRock Government Money Market VP Initial Class
TA BlackRock Government Money Market Service Class		Transamerica BlackRock Government Money Market VP Service Class
TA BlackRock iShares Active Asset Allocation - Conservative Service Class		Transamerica BlackRock iShares Active Asset Allocation - Conservative VP Service Class
TA BlackRock iShares Active Asset Allocation - Moderate Service Class		Transamerica BlackRock iShares Active Asset Allocation - Moderate VP Service Class
TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class		Transamerica BlackRock iShares Active Asset Allocation - Moderate Growth VP Service Class
TA BlackRock iShares Dynamic Allocation - Balanced Service Class		Transamerica BlackRock iShares Dynamic Allocation - Balanced VP Service Class
TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class		Transamerica BlackRock iShares Dynamic Allocation - Moderate Growth VP Service Class
TA BlackRock iShares Edge 100 Service Class		Transamerica BlackRock iShares Edge 100 VP Service Class
TA BlackRock iShares Edge 40 Initial Class		Transamerica BlackRock iShares Edge 40 VP Initial Class
TA BlackRock iShares Edge 40 Service Class		Transamerica BlackRock iShares Edge 40 VP Service Class
TA BlackRock iShares Edge 50 Service Class		Transamerica BlackRock iShares Edge 50 VP Service Class
TA BlackRock iShares Edge 75 Service Class		Transamerica BlackRock iShares Edge 75 VP Service Class
TA BlackRock Real Estate Securities Initial Class		Transamerica BlackRock Real Estate Securities VP Initial Class
TA BlackRock Real Estate Securities Service Class		Transamerica BlackRock Real Estate Securities VP Service Class
TA BlackRock Tactical Allocation Service Class		Transamerica BlackRock Tactical Allocation VP Service Class
TA Goldman Sachs 70/30 Service Class		Transamerica Goldman Sachs 70/30 VP Service Class
TA Goldman Sachs Managed Risk - Balanced ETF Service Class		Transamerica Goldman Sachs Managed Risk - Balanced ETF VP Service Class
TA Goldman Sachs Managed Risk - Conservative ETF Service Class		Transamerica Goldman Sachs Managed Risk - Conservative ETF VP Service Class
TA Goldman Sachs Managed Risk - Growth ETF Service Class		Transamerica Goldman Sachs Managed Risk - Growth ETF VP Service Class
TA Great Lakes Advisors Large Cap Value Service Class		Transamerica Great Lakes Advisors Large Cap Value VP Service Class
TA International Focus Initial Class		Transamerica International Focus VP Initial Class
TA International Focus Service Class		Transamerica International Focus VP Service Class
TA Janus Balanced Service Class		Transamerica Janus Balanced VP Service Class
TA Janus Mid-Cap Growth Initial Class		Transamerica Janus Mid-Cap Growth VP Initial Class
TA Janus Mid-Cap Growth Service Class		Transamerica Janus Mid-Cap Growth VP Service Class
TA JPMorgan Asset Allocation - Conservative Initial Class		Transamerica JPMorgan Asset Allocation - Conservative VP Initial Class
TA JPMorgan Asset Allocation - Conservative Service Class		Transamerica JPMorgan Asset Allocation - Conservative VP Service Class
TA JPMorgan Asset Allocation - Growth Initial Class		Transamerica JPMorgan Asset Allocation - Growth VP Initial Class
TA JPMorgan Asset Allocation - Growth Service Class		Transamerica JPMorgan Asset Allocation - Growth VP Service Class
TA JPMorgan Asset Allocation - Moderate Initial Class		Transamerica JPMorgan Asset Allocation - Moderate VP Initial Class
TA JPMorgan Asset Allocation - Moderate Service Class		Transamerica JPMorgan Asset Allocation - Moderate VP Service Class
TA JPMorgan Asset Allocation - Moderate Growth Initial Class		Transamerica JPMorgan Asset Allocation - Moderate Growth VP Initial Class

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

1. Organization (continued)

Subaccount Investment by Mutual Fund:


Subaccount		Mutual Fund
Transamerica Series Trust		Transamerica Series Trust
TA JPMorgan Asset Allocation - Moderate Growth Service Class		Transamerica JPMorgan Asset Allocation - Moderate Growth VP Service Class
TA JPMorgan Enhanced Index Initial Class		Transamerica JPMorgan Enhanced Index VP Initial Class
TA JPMorgan Enhanced Index Service Class		Transamerica JPMorgan Enhanced Index VP Service Class
TA JPMorgan International Moderate Growth Service Class		Transamerica JPMorgan International Moderate Growth VP Service Class
TA JPMorgan Mid Cap Value Service Class		Transamerica JPMorgan Mid Cap Value VP Service Class
TA JPMorgan Tactical Allocation Service Class		Transamerica JPMorgan Tactical Allocation VP Service Class
TA Madison Diversified Income Service Class		Transamerica Madison Diversified Income VP Service Class
TA Market Participation Strategy Service Class		Transamerica Market Participation Strategy VP Service Class
TA Morgan Stanley Global Allocation Service Class		Transamerica Morgan Stanley Global Allocation VP Service Class
TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class		Transamerica Morgan Stanley Global Allocation Managed Risk - Balanced VP Service Class
TA MSCI EAFE Index Service Class		Transamerica MSCI EAFE Index VP Service Class
TA Multi-Managed Balanced Initial Class		Transamerica Multi-Managed Balanced VP Initial Class
TA Multi-Managed Balanced Service Class		Transamerica Multi-Managed Balanced VP Service Class
TA PIMCO Tactical - Balanced Service Class		Transamerica PIMCO Tactical - Balanced VP Service Class
TA PIMCO Tactical - Conservative Service Class		Transamerica PIMCO Tactical - Conservative VP Service Class
TA PIMCO Tactical - Growth Service Class		Transamerica PIMCO Tactical - Growth VP Service Class
TA PineBridge Inflation Opportunities Service Class		Transamerica PineBridge Inflation Opportunities VP Service Class
TA ProFunds UltraBear Service Class (OAM)		Transamerica ProFunds UltraBear VP Service Class (OAM)
TA S&P 500 Index Initial Class		Transamerica S&P 500 Index VP Initial Class
TA S&P 500 Index Service Class		Transamerica S&P 500 Index VP Service Class
TA Small/Mid Cap Value Initial Class		Transamerica Small/Mid Cap Value VP Initial Class
TA Small/Mid Cap Value Service Class		Transamerica Small/Mid Cap Value VP Service Class
TA T. Rowe Price Small Cap Initial Class		Transamerica T. Rowe Price Small Cap VP Initial Class
TA T. Rowe Price Small Cap Service Class		Transamerica T. Rowe Price Small Cap VP Service Class
TA TS&W International Equity Initial Class		Transamerica TS&W International Equity VP Initial Class
TA TS&W International Equity Service Class		Transamerica TS&W International Equity VP Service Class
TA WMC US Growth Initial Class		Transamerica WMC US Growth VP Initial Class
TA WMC US Growth Service Class		Transamerica WMC US Growth VP Service Class
Vanguard^® Variable Insurance Fund		Vanguard^® Variable Insurance Fund
Vanguard^® Balanced		Vanguard^® Balanced Portfolio
Vanguard^® Capital Growth		Vanguard^® Capital Growth Portfolio
Vanguard^® Conservative Allocation		Vanguard^® Conservative Allocation Portfolio
Vanguard^® Diversified Value		Vanguard^® Diversified Value Portfolio
Vanguard^® Equity Income		Vanguard^® Equity Income Portfolio
Vanguard^® Equity Index		Vanguard^® Equity Index Portfolio
Vanguard^® Global Bond Index		Vanguard^® Global Bond Index Portfolio
Vanguard^® Growth		Vanguard^® Growth Portfolio
Vanguard^® High Yield Bond		Vanguard^® High Yield Bond Portfolio
Vanguard^® International		Vanguard^® International Portfolio
Vanguard^® Mid-Cap Index		Vanguard^® Mid-Cap Index Portfolio
Vanguard^® Moderate Allocation		Vanguard^® Moderate Allocation Portfolio
Vanguard^® Money Market		Vanguard^® Money Market Portfolio

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

1. Organization (continued)

Subaccount Investment by Mutual Fund:


Subaccount		Mutual Fund
Vanguard^® Variable Insurance Fund		Vanguard^® Variable Insurance Fund
Vanguard^® Real Estate Index		Vanguard^® Real Estate Index Portfolio
Vanguard^® Short-Term Investment Grade		Vanguard^® Short-Term Investment Grade Portfolio
Vanguard^® Total Bond Market Index		Vanguard^® Total Bond Market Index Portfolio
Vanguard^® Total International Stock Market Index		Vanguard^® Total International Stock Market Index Portfolio
Vanguard^® Total Stock Market Index		Vanguard^® Total Stock Market Index Portfolio
Voya Investors Trust		Voya Investors Trust
Voya Global Perspectives Class S Shares		Voya Global Perspectives Portfolio Class S Shares
Voya Large Cap Value Class S Shares		Voya Large Cap Value Portfolio Class S Shares
Voya Strategic Allocation Portfolios, Inc.		Voya Strategic Allocation Portfolios, Inc.
Voya Strategic Allocation Conservative Class S Shares		Voya Strategic Allocation Conservative Portfolio Class S Shares
Voya Strategic Allocation Moderate Class S Shares		Voya Strategic Allocation Moderate Portfolio Class S Shares
Wanger Advisors Trust		Wanger Advisors Trust
Wanger Acorn		Wanger Acorn
Wanger International		Wanger International

Each period reported on reflects a full twelve month period except as follows:


Subaccount		Inception Date
LVIP JPMorgan Core Bond Standard Shares		April 28, 2023
LVIP JPMorgan Mid Cap Value Standard Shares		April 28, 2023
LVIP JPMorgan Small Cap Core Standard Shares		April 28, 2023
LVIP JPMorgan U.S. Equity Standard Shares		April 28, 2023
TA S&P 500 Index Initial Class		May 2, 2022
American Funds - Asset Allocation Class 4 Shares		May 1, 2020
American Funds - Growth Class 4 Shares		May 1, 2020
American Funds - Growth-Income Class 4 Shares		May 1, 2020
American Funds - International Class 4 Shares		May 1, 2020
American Funds - New World Class 4 Shares		May 1, 2020
American Funds - The Bond Fund of America Class 4 Shares		May 1, 2020
Fidelity^® VIP Consumer Staples Initial Class		May 1, 2020
Fidelity^® VIP Energy Service Class 2		May 1, 2020
Fidelity^® VIP Health Care Service Class 2		May 1, 2020
Fidelity^® VIP Technology Initial Class		May 1, 2020
Fidelity^® VIP Utilities Initial Class		May 1, 2020
TA Goldman Sachs 70/30 Service Class		May 1, 2020
DFA VA Equity Allocation		December 23, 2019
DFA VA Global Bond		December 23, 2019
DFA VA Global Moderate Allocation		December 23, 2019
DFA VA International Small		December 23, 2019
DFA VA International Value		December 23, 2019
DFA VA Short-Term Fixed		December 23, 2019
DFA VA U.S. Large Value		December 23, 2019
DFA VA U.S. Targeted Value		December 23, 2019
Vanguard^® Balanced		December 23, 2019
Vanguard^® Capital Growth		December 23, 2019

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

1. Organization (continued)

Each period reported on reflects a full twelve month period except as follows:


Subaccount		Inception Date
Vanguard^® Conservative Allocation		December 23, 2019
Vanguard^® Diversified Value		December 23, 2019
Vanguard^® Equity Income		December 23, 2019
Vanguard^® Global Bond Index		December 23, 2019
Vanguard^® Growth		December 23, 2019
Vanguard^® High Yield Bond		December 23, 2019
Vanguard^® Moderate Allocation		December 23, 2019
Vanguard^® Money Market		December 23, 2019
Vanguard^® Total International Stock Market Index		December 23, 2019
Vanguard^® Total Stock Market Index		December 23, 2019

The following subaccount name changes were made effective during the fiscal year ended December 31, 2023:


Subaccount		Formerly
AB Relative Value Class B Shares		AB Growth and Income Class B Shares
TA BlackRock Real Estate Securities Initial Class		TA BlackRock Global Real Estate Securities Initial Class
TA BlackRock Real Estate Securities Service Class		TA BlackRock Global Real Estate Securities Service Class
TA Great Lakes Advisors Large Cap Value Service Class		TA Rothschild & Co Large Cap Value Service Class

During the current year the following subaccounts were liquidated and subsequently reinvested:


Reinvested Subaccount		Liquidated Subaccount
LVIP JPMorgan Core Bond Standard Shares		JPMorgan Insurance Trust Core Bond Class 1 Shares
LVIP JPMorgan Mid Cap Value Standard Shares		JPMorgan Insurance Trust Mid Cap Value Class 1 Shares
LVIP JPMorgan Small Cap Core Standard Shares		JPMorgan Insurance Trust Small Cap Core Class 1 Shares
LVIP JPMorgan U.S. Equity Standard Shares		JPMorgan Insurance Trust U.S. Equity Class 1 Shares

During the current year the following subaccounts were removed as available investment options to contract owners and subsequently replaced and reinvested:


Reinvested Subaccount		Removed Subaccount
TA WMC US Growth Initial Class		TA Morgan Stanley Capital Growth Initial Class
TA WMC US Growth Service Class		TA Morgan Stanley Capital Growth Service Class

The transfers from the removed and liquidated subaccounts to the reinvested subaccounts for the period ended December 31, 2023 are reflected in the Statements of Changes in Net Assets within Increase (Decrease) in Net Assets from Contract Transactions and purchases and sales in Footnote 3.

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

2. Summary of Significant Accounting Policies

The financial statements included herein have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for variable annuity separate accounts registered as unit investment trusts. The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions regarding matters that affect the reported amount of assets and liabilities. Actual results could differ from those estimates.

Investments

Net purchase payments received by the Separate Account are invested in the portfolios of the Mutual Funds as selected by the contract owner. Investments are stated at the closing net asset values per share on December 31, 2023.

Realized capital gains and losses from sales of shares in the Separate Account are determined on the first-in, first-out basis. Investment transactions are accounted for on the trade date (date the order to buy or sell is executed) and dividend income is recorded on the ex-dividend date. Unrealized gains or losses from investments in the Mutual Funds are included in the Statements of Operations and Changes in Net Assets.

Dividend Income

Dividends received from the Mutual Fund investments are reinvested to purchase additional mutual fund shares.

Fair Value Measurements and Fair Value Hierarchy

The Accounting Standards Codification™ (ASC) 820 defines fair value, establishes a framework for measuring fair value, establishes a fair value hierarchy based on the nature of inputs used to measure fair value and enhances disclosure requirements for fair value measurements.

The Separate Account has categorized its financial instruments into a three level hierarchy which is based on the priority of the inputs to the valuation technique. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). If the inputs used to measure fair value fall within different levels of the hierarchy, the category level is based on the lowest priority level input that is significant to the fair value measurement of the instrument.

Financial assets and liabilities recorded at fair value on the Statements of Assets and Liabilities are categorized as follows:

Level 1. Unadjusted quoted prices for identical assets or liabilities in an active market.

Level 2. Quoted prices in markets that are not active or inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 2 inputs include the following:

a) Quoted prices for similar assets or liabilities in active markets

b) Quoted prices for identical or similar assets or liabilities in non-active markets

c) Inputs other than quoted market prices that are observable

d) Inputs that are derived principally from or corroborated by observable market data through correlation or other means.

Level 3. Prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. They reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset or liability.

All investments in the Mutual Funds included in the Statements of Assets and Liabilities are stated at fair value and are based upon published closing NAV per share and therefore are considered Level 1.

There were no transfers between Level 1, Level 2 and Level 3 during the year ended December 31, 2023.

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

3. Investments

The aggregate cost of purchases and proceeds from sales of investments for the period ended December 31, 2023 were as follows:


Subaccount	Purchases		Sales

AB Balanced Hedged Allocation Class B Shares	$	447,951	$	1,865,056

AB Large Cap Growth Class B Shares		19,174		63,785

AB Relative Value Class B Shares		5,649,679		5,413,145

American Funds - Asset Allocation Class 2 Shares		3,253,288		6,375,455

American Funds - Asset Allocation Class 4 Shares		1,013,590		217,048

American Funds - Growth Class 2 Shares		10,733,383		21,227,606

American Funds - Growth Class 4 Shares		11,047,904		1,946,862

American Funds - Growth-Income Class 2 Shares		3,756,637		13,449,804

American Funds - Growth-Income Class 4 Shares		4,283,331		302,984

American Funds - International Class 2 Shares		2,835,859		8,916,588

American Funds - International Class 4 Shares		1,410,801		216,204

American Funds - New World Class 4 Shares		413,294		99,921

American Funds - The Bond Fund of America Class 2 Shares		7,217,551		3,499,732

American Funds - The Bond Fund of America Class 4 Shares		3,858,020		1,460,024

DFA VA Equity Allocation		-		-

DFA VA Global Bond		48,753		12,799

DFA VA Global Moderate Allocation		-		-

DFA VA International Small		-		-

DFA VA International Value		-		-

DFA VA Short-Term Fixed		-		-

DFA VA U.S. Large Value		-		-

DFA VA U.S. Targeted Value		-		-

Fidelity^® VIP Balanced Service Class 2		4,704,239		8,617,465

Fidelity^® VIP Consumer Staples Initial Class		526,759		135,584

Fidelity^® VIP Contrafund^® Initial Class		-		-

Fidelity^® VIP Contrafund^® Service Class 2		9,572,564		15,080,453

Fidelity^® VIP Energy Service Class 2		1,642,420		711,230

Fidelity^® VIP Equity-Income Service Class 2		45,027		70,069

Fidelity^® VIP Growth Service Class 2		40,396		55,708

Fidelity^® VIP Growth Opportunities Service Class 2		-		179

Fidelity^® VIP Health Care Service Class 2		1,527,790		113,157

Fidelity^® VIP Mid Cap Initial Class		-		-

Fidelity^® VIP Mid Cap Service Class 2		6,572,329		7,306,779

Fidelity^® VIP Technology Initial Class		12,418,176		3,876,009

Fidelity^® VIP Utilities Initial Class		544,582		244,014

Fidelity^® VIP Value Strategies Initial Class		574		1,973

Fidelity^® VIP Value Strategies Service Class 2		3,112,229		5,730,733

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

3. Investments (continued)


Subaccount	Purchases		Sales

Franklin Allocation Class 4 Shares	$	33,723	$	144,565

Franklin Income Class 2 Shares		153,516		230,333

Franklin Mutual Shares Class 2 Shares		28,733		30,191

Franklin Templeton Foreign Class 2 Shares		24,107		49,880

Invesco V.I. American Franchise Series II Shares		3,129		15,052

Janus Henderson - Enterprise Service Shares		15,108		39,297

Janus Henderson - Global Research Service Shares		8,482		14,522

Janus Henderson - Mid Cap Value Service Shares		91		130

LVIP JPMorgan Core Bond Standard Shares		274,158		9,857

LVIP JPMorgan Mid Cap Value Standard Shares		212,512		1,778

LVIP JPMorgan Small Cap Core Standard Shares		-		-

LVIP JPMorgan U.S. Equity Standard Shares		167,797		2,980

MFS^® New Discovery Service Class		-		101,450

MFS^® Total Return Service Class		40,069		42,080

State Street Total Return V.I.S. Class 3 Shares		1,017,086		677,849

TA 60/40 Allocation Service Class		8,272,529		458,195

TA Aegon Bond Initial Class		2,096		23,797

TA Aegon Bond Service Class		1,806,693		10,317,566

TA Aegon Core Bond Service Class		2,891,766		11,311,441

TA Aegon High Yield Bond Initial Class		17,725		10,783

TA Aegon High Yield Bond Service Class		1,276,346		1,254,529

TA Aegon Sustainable Equity Income Initial Class		56,857		169,313

TA Aegon Sustainable Equity Income Service Class		817,545		6,017,462

TA Aegon U.S. Government Securities Initial Class		17,990		106,095

TA Aegon U.S. Government Securities Service Class		8,382,244		18,641,495

TA American Funds Managed Risk - Balanced Service Class		13,340,353		11,397,136

TA BlackRock Government Money Market Initial Class		13,999		134,560

TA BlackRock Government Money Market Service Class		24,085,631		27,337,858

TA BlackRock iShares Active Asset Allocation - Conservative Service Class		4,420,717		4,548,407

TA BlackRock iShares Active Asset Allocation - Moderate Service Class		18,972,008		9,279,853

TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class		4,093,548		4,274,408

TA BlackRock iShares Dynamic Allocation - Balanced Service Class		1,283,950		7,559,707

TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class		1,343,439		7,060,973

TA BlackRock iShares Edge 100 Service Class		1,433,265		644,458

TA BlackRock iShares Edge 40 Initial Class		3,602		784

TA BlackRock iShares Edge 40 Service Class		898,998		4,162,540

TA BlackRock iShares Edge 50 Service Class		2,243,711		3,768,870

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

3. Investments (continued)


Subaccount	Purchases		Sales

TA BlackRock iShares Edge 75 Service Class	$	1,928,386	$	2,924,620

TA BlackRock Real Estate Securities Initial Class		627		122,623

TA BlackRock Real Estate Securities Service Class		734,557		673,992

TA BlackRock Tactical Allocation Service Class		4,889,021		10,604,145

TA Goldman Sachs 70/30 Service Class		80,237		27,131

TA Goldman Sachs Managed Risk - Balanced ETF Service Class		27,451,205		44,693,952

TA Goldman Sachs Managed Risk - Conservative ETF Service Class		3,698,875		11,939,154

TA Goldman Sachs Managed Risk - Growth ETF Service Class		10,994,865		32,061,646

TA Great Lakes Advisors Large Cap Value Service Class		1,255,794		491,277

TA International Focus Initial Class		2,295		30,255

TA International Focus Service Class		681,415		1,524,401

TA Janus Balanced Service Class		8,390,837		14,638,074

TA Janus Mid-Cap Growth Initial Class		4,424		389

TA Janus Mid-Cap Growth Service Class		3,990,859		5,111,622

TA JPMorgan Asset Allocation - Conservative Initial Class		509		309

TA JPMorgan Asset Allocation - Conservative Service Class		1,764,994		9,023,463

TA JPMorgan Asset Allocation - Growth Initial Class		90,781		1,157

TA JPMorgan Asset Allocation - Growth Service Class		3,056,560		1,598,869

TA JPMorgan Asset Allocation - Moderate Initial Class		4,945		216,940

TA JPMorgan Asset Allocation - Moderate Service Class		8,860,628		32,162,833

TA JPMorgan Asset Allocation - Moderate Growth Initial Class		3,368		39,696

TA JPMorgan Asset Allocation - Moderate Growth Service Class		9,966,642		24,337,721

TA JPMorgan Enhanced Index Initial Class		41,525		38,107

TA JPMorgan Enhanced Index Service Class		8,161,344		2,155,318

TA JPMorgan International Moderate Growth Service Class		933,759		4,240,510

TA JPMorgan Mid Cap Value Service Class		2,898,831		5,056,138

TA JPMorgan Tactical Allocation Service Class		1,832,877		21,511,300

TA Madison Diversified Income Service Class		772,839		1,063,897

TA Market Participation Strategy Service Class		798,705		3,497,398

TA Morgan Stanley Global Allocation Service Class		2,645,254		7,272,312

TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class		2,577,042		1,915,966

TA MSCI EAFE Index Service Class		2,398,830		940,159

TA Multi-Managed Balanced Initial Class		2,082		581

TA Multi-Managed Balanced Service Class		6,856,836		18,816,936

TA PIMCO Tactical - Balanced Service Class		1,925,304		5,097,886

TA PIMCO Tactical - Conservative Service Class		321,165		2,444,829

TA PIMCO Tactical - Growth Service Class		1,217,523		4,679,314

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

3. Investments (continued)


Subaccount	Purchases		Sales

TA PineBridge Inflation Opportunities Service Class	$	1,273,892	$	2,578,457

TA ProFunds UltraBear Service Class (OAM)		175,221		304,526

TA S&P 500 Index Initial Class		-		-

TA S&P 500 Index Service Class		28,899,303		13,853,920

TA Small/Mid Cap Value Initial Class		331,578		231,534

TA Small/Mid Cap Value Service Class		3,266,192		1,860,730

TA T. Rowe Price Small Cap Initial Class		17,328		14,283

TA T. Rowe Price Small Cap Service Class		4,761,409		7,852,480

TA TS&W International Equity Initial Class		5,681		44,053

TA TS&W International Equity Service Class		939,804		747,095

TA WMC US Growth Initial Class		1,763,030		565,083

TA WMC US Growth Service Class		47,530,634		13,136,351

Vanguard^® Balanced		1,256,869		81,875

Vanguard^® Capital Growth		-		-

Vanguard^® Conservative Allocation		93,765		82,936

Vanguard^® Diversified Value		-		-

Vanguard^® Equity Income		-		-

Vanguard^® Equity Index		-		-

Vanguard^® Global Bond Index		-		-

Vanguard^® Growth		-		-

Vanguard^® High Yield Bond		-		-

Vanguard^® International		33,005		7,246

Vanguard^® Mid-Cap Index		2,537,926		101,412

Vanguard^® Moderate Allocation		834,578		297,655

Vanguard^® Money Market		-		-

Vanguard^® Real Estate Index		47,734		570

Vanguard^® Short-Term Investment Grade		939,526		22,788

Vanguard^® Total Bond Market Index		28,378		2,232

Vanguard^® Total International Stock Market Index		-		-

Vanguard^® Total Stock Market Index		-		-

Voya Global Perspectives Class S Shares		-		-

Voya Large Cap Value Class S Shares		-		-

Voya Strategic Allocation Conservative Class S Shares		-		-

Voya Strategic Allocation Moderate Class S Shares		-		-

Wanger Acorn		-		-

Wanger International		-		-

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Units

The change in units outstanding were as follows:


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)			Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)

AB Balanced Hedged Allocation Class B Shares		22,303		(185,100	)		(162,797	)		169,060		(199,756	)		(30,696	)

AB Large Cap Growth Class B Shares		-		(12,338	)		(12,338	)		-		(5,090	)		(5,090	)

AB Relative Value Class B Shares		266,728		(737,177	)		(470,449	)		347,761		(979,640	)		(631,879	)

American Funds - Asset Allocation Class 2 Shares		48,352		(776,077	)		(727,725	)		350,878		(1,262,654	)		(911,776	)

American Funds - Asset Allocation Class 4 Shares		66,207		(13,602	)		52,605			262,262		(9,142	)		253,120

American Funds - Growth Class 2 Shares		195,838		(779,163	)		(583,325	)		107,149		(484,178	)		(377,029	)

American Funds - Growth Class 4 Shares		701,934		(119,436	)		582,498			224,932		(25,070	)		199,862

American Funds - Growth-Income Class 2 Shares		69,460		(570,888	)		(501,428	)		61,143		(473,766	)		(412,623	)

American Funds - Growth-Income Class 4 Shares		291,133		(18,447	)		272,686			85,647		(17,824	)		67,823

American Funds - International Class 2 Shares		469,966		(1,573,186	)		(1,103,220	)		379,771		(1,198,311	)		(818,540	)

American Funds - International Class 4 Shares		120,097		(17,303	)		102,794			35,836		(7,901	)		27,935

American Funds - New World Class 4 Shares		33,179		(7,534	)		25,645			22,833		(2,339	)		20,494

American Funds - The Bond Fund of America Class 2 Shares		2,259,987		(1,082,538	)		1,177,449			73,866		(621,210	)		(547,344	)

American Funds - The Bond Fund of America Class 4 Shares		421,944		(161,603	)		260,341			127,307		(33,468	)		93,839

DFA VA Equity Allocation		-		-			-			-		-			-

DFA VA Global Bond		4,413		(1,056	)		3,357			13,861		(8,772	)		5,089

DFA VA Global Moderate Allocation		-		-			-			-		-			-

DFA VA International Small		-		-			-			-		-			-

DFA VA International Value		-		-			-			-		-			-

DFA VA Short-Term Fixed		-		-			-			-		-			-

DFA VA U.S. Large Value		-		-			-			-		-			-

DFA VA U.S. Targeted Value		-		-			-			-		-			-

Fidelity^® VIP Balanced Service Class 2		326,335		(892,064	)		(565,729	)		264,547		(575,053	)		(310,506	)

Fidelity^® VIP Consumer Staples Initial Class		38,189		(9,324	)		28,865			28,880		(20,696	)		8,184

Fidelity^® VIP Contrafund^® Initial Class		-		-			-			-		-			-

Fidelity^® VIP Contrafund^® Service Class 2		376,807		(988,521	)		(611,714	)		133,804		(890,586	)		(756,782	)

Fidelity^® VIP Energy Service Class 2		60,617		(25,655	)		34,962			66,809		(33,786	)		33,023

Fidelity^® VIP Equity-Income Service Class 2		6,702		(22,190	)		(15,488	)		-		(6,769	)		(6,769	)

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Units (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)			Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)

Fidelity^® VIP Growth Service Class 2		-		(10,038	)		(10,038	)		-		(6,920	)		(6,920	)

Fidelity^® VIP Growth Opportunities Service Class 2		-		(41	)		(41	)		-		(44	)		(44	)

Fidelity^® VIP Health Care Service Class 2		137,196		(8,949	)		128,247			42,134		(18,951	)		23,183

Fidelity^® VIP Mid Cap Initial Class		-		-			-			-		-			-

Fidelity^® VIP Mid Cap Service Class 2		412,911		(442,842	)		(29,931	)		89,624		(423,869	)		(334,245	)

Fidelity^® VIP Technology Initial Class		719,996		(219,519	)		500,477			63,239		(3,295	)		59,944

Fidelity^® VIP Utilities Initial Class		39,152		(17,596	)		21,556			47,836		(29,285	)		18,551

Fidelity^® VIP Value Strategies Initial Class		-		(79	)		(79	)		-		(300	)		(300	)

Fidelity^® VIP Value Strategies Service Class 2		223,416		(390,329	)		(166,913	)		248,510		(265,240	)		(16,730	)

Franklin Allocation Class 4 Shares		-		(54,734	)		(54,734	)		-		(104,029	)		(104,029	)

Franklin Income Class 2 Shares		5,216		(121,892	)		(116,676	)		49		(81,079	)		(81,030	)

Franklin Mutual Shares Class 2 Shares		-		(16,472	)		(16,472	)		-		(6,503	)		(6,503	)

Franklin Templeton Foreign Class 2 Shares		3,333		(38,469	)		(35,136	)		-		(60,049	)		(60,049	)

Invesco V.I. American Franchise Series II Shares		-		(4,486	)		(4,486	)		-		(2,984	)		(2,984	)

Janus Henderson - Enterprise Service Shares		-		(7,154	)		(7,154	)		-		(1,358	)		(1,358	)

Janus Henderson - Global Research Service Shares		-		(4,976	)		(4,976	)		-		(5,085	)		(5,085	)

Janus Henderson - Mid Cap Value Service Shares		-		(32	)		(32	)		-		(35	)		(35	)

LVIP JPMorgan Core Bond Standard Shares		214,876		(6,746	)		208,130			-		-			-

LVIP JPMorgan Mid Cap Value Standard Shares		47,875		-			47,875			-		-			-

LVIP JPMorgan Small Cap Core Standard Shares		-		-			-			-		-			-

LVIP JPMorgan U.S. Equity Standard Shares		28,666		(306	)		28,360			-		-			-

MFS^® New Discovery Service Class		-		(23,812	)		(23,812	)		30		(22,643	)		(22,613	)

MFS^® Total Return Service Class		-		(15,433	)		(15,433	)		89		(51,072	)		(50,983	)

State Street Total Return V.I.S. Class 3 Shares		78,995		(148,893	)		(69,898	)		47,216		(111,283	)		(64,067	)

TA 60/40 Allocation Service Class		617,262		(32,509	)		584,753			95,474		(11,990	)		83,484

TA Aegon Bond Initial Class		184		(13,755	)		(13,571	)		54		(9,401	)		(9,347	)

TA Aegon Bond Service Class		454,202		(3,223,990	)		(2,769,788	)		365,456		(3,278,725	)		(2,913,269	)

TA Aegon Core Bond Service Class		544,033		(2,373,915	)		(1,829,882	)		321,452		(1,531,046	)		(1,209,594	)

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Units (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)			Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)

TA Aegon High Yield Bond Initial Class		5,804		(3,632	)		2,172			-		(639	)		(639	)

TA Aegon High Yield Bond Service Class		107,874		(175,078	)		(67,204	)		40,629		(242,186	)		(201,557	)

TA Aegon Sustainable Equity Income Initial Class		1,532		(47,505	)		(45,973	)		3,293		(43,856	)		(40,563	)

TA Aegon Sustainable Equity Income Service Class		50,932		(989,579	)		(938,647	)		221,082		(675,954	)		(454,872	)

TA Aegon U.S. Government Securities Initial Class		7,426		(57,671	)		(50,245	)		9		(5,896	)		(5,887	)

TA Aegon U.S. Government Securities Service Class		1,237,724		(3,331,227	)		(2,093,503	)		6,047,591		(2,238,796	)		3,808,795

TA American Funds Managed Risk - Balanced Service Class		191,508		(844,577	)		(653,069	)		526,484		(519,355	)		7,129

TA BlackRock Government Money Market Initial Class		1,143		(99,044	)		(97,901	)		180,933		(223,249	)		(42,316	)

TA BlackRock Government Money Market Service Class		4,237,503		(6,246,267	)		(2,008,764	)		6,591,115		(5,889,469	)		701,646

TA BlackRock iShares Active Asset Allocation - Conservative Service Class		398,457		(835,831	)		(437,374	)		210,680		(594,436	)		(383,756	)

TA BlackRock iShares Active Asset Allocation - Moderate Service Class		1,655,739		(1,943,250	)		(287,511	)		411,842		(2,544,944	)		(2,133,102	)

TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class		988,432		(1,010,589	)		(22,157	)		187,752		(1,039,768	)		(852,016	)

TA BlackRock iShares Dynamic Allocation - Balanced Service Class		93,440		(1,335,104	)		(1,241,664	)		105,522		(1,620,231	)		(1,514,709	)

TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class		153,087		(970,525	)		(817,438	)		85,133		(936,685	)		(851,552	)

TA BlackRock iShares Edge 100 Service Class		42,705		(36,266	)		6,439			11,760		(1,522,629	)		(1,510,869	)

TA BlackRock iShares Edge 40 Initial Class		735		(6	)		729			32		(313	)		(281	)

TA BlackRock iShares Edge 40 Service Class		39,818		(735,324	)		(695,506	)		189,995		(864,464	)		(674,469	)

TA BlackRock iShares Edge 50 Service Class		108,425		(267,542	)		(159,117	)		121,047		(302,361	)		(181,314	)

TA BlackRock iShares Edge 75 Service Class		81,701		(190,710	)		(109,009	)		90,715		(1,088,854	)		(998,139	)

TA BlackRock Real Estate Securities Initial Class		-		(42,760	)		(42,760	)		-		(408	)		(408	)

TA BlackRock Real Estate Securities Service Class		89,457		(139,977	)		(50,520	)		76,314		(145,747	)		(69,433	)

TA BlackRock Tactical Allocation Service Class		269,266		(2,033,052	)		(1,763,786	)		106,809		(2,518,560	)		(2,411,751	)

TA Goldman Sachs 70/30 Service Class		4,566		(1,600	)		2,966			16,760		(1,055	)		15,705

TA Goldman Sachs Managed Risk - Balanced ETF Service Class		853,501		(9,026,706	)		(8,173,205	)		629,987		(9,520,274	)		(8,890,287	)

TA Goldman Sachs Managed Risk - Conservative ETF Service Class		184,924		(3,215,025	)		(3,030,101	)		167,859		(2,197,326	)		(2,029,467	)

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Units (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)			Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)

TA Goldman Sachs Managed Risk - Growth ETF Service Class		425,646		(6,600,677	)		(6,175,031	)		417,945		(10,440,563	)		(10,022,618	)

TA Great Lakes Advisors Large Cap Value Service Class		81,573		(35,369	)		46,204			130,948		(67,682	)		63,266

TA International Focus Initial Class		-		(14,069	)		(14,069	)		684		(4,354	)		(3,670	)

TA International Focus Service Class		48,109		(254,636	)		(206,527	)		59,341		(147,276	)		(87,935	)

TA Janus Balanced Service Class		462,298		(1,304,845	)		(842,547	)		615,274		(1,876,162	)		(1,260,888	)

TA Janus Mid-Cap Growth Initial Class		-		(76	)		(76	)		-		(82	)		(82	)

TA Janus Mid-Cap Growth Service Class		56,654		(633,239	)		(576,585	)		118,629		(466,477	)		(347,848	)

TA JPMorgan Asset Allocation - Conservative Initial Class		-		-			-			-		-			-

TA JPMorgan Asset Allocation - Conservative Service Class		117,041		(2,383,645	)		(2,266,604	)		925,395		(2,945,776	)		(2,020,381	)

TA JPMorgan Asset Allocation - Growth Initial Class		28,209		-			28,209			-		-			-

TA JPMorgan Asset Allocation - Growth Service Class		167,354		(108,956	)		58,398			48,253		(169,819	)		(121,566	)

TA JPMorgan Asset Allocation - Moderate Initial Class		-		(95,699	)		(95,699	)		-		-			-

TA JPMorgan Asset Allocation - Moderate Service Class		337,229		(6,663,031	)		(6,325,802	)		990,605		(7,876,275	)		(6,885,670	)

TA JPMorgan Asset Allocation - Moderate Growth Initial Class		-		(16,019	)		(16,019	)		-		(28	)		(28	)

TA JPMorgan Asset Allocation - Moderate Growth Service Class		158,253		(3,760,474	)		(3,602,221	)		338,895		(4,962,815	)		(4,623,920	)

TA JPMorgan Enhanced Index Initial Class		15		(4,985	)		(4,970	)		4,821		(13,283	)		(8,462	)

TA JPMorgan Enhanced Index Service Class		336,896		(149,192	)		187,704			46,731		(63,894	)		(17,163	)

TA JPMorgan International Moderate Growth Service Class		220,259		(1,272,708	)		(1,052,449	)		333,470		(1,661,879	)		(1,328,409	)

TA JPMorgan Mid Cap Value Service Class		87,193		(343,419	)		(256,226	)		167,875		(295,575	)		(127,700	)

TA JPMorgan Tactical Allocation Service Class		154,428		(2,701,458	)		(2,547,030	)		206,454		(1,520,957	)		(1,314,503	)

TA Madison Diversified Income Service Class		30,684		(80,237	)		(49,553	)		47,869		(50,384	)		(2,515	)

TA Market Participation Strategy Service Class		182,125		(610,440	)		(428,315	)		77,428		(701,168	)		(623,740	)

TA Morgan Stanley Global Allocation Service Class		440,101		(1,651,687	)		(1,211,586	)		143,851		(1,616,913	)		(1,473,062	)

TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class		27,032		(176,349	)		(149,317	)		21,318		(134,299	)		(112,981	)

TA MSCI EAFE Index Service Class		187,659		(72,241	)		115,418			54,515		(64,967	)		(10,452	)

TA Multi-Managed Balanced Initial Class		-		-			-			-		-			-

TA Multi-Managed Balanced Service Class		154,113		(1,410,596	)		(1,256,483	)		397,680		(1,819,723	)		(1,422,043	)

TA PIMCO Tactical - Balanced Service Class		155,908		(1,102,359	)		(946,451	)		166,645		(1,015,569	)		(848,924	)

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Units (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)			Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)

TA PIMCO Tactical - Conservative Service Class		29,320		(385,749	)		(356,429	)		80,707		(774,795	)		(694,088	)

TA PIMCO Tactical - Growth Service Class		99,291		(668,530	)		(569,239	)		80,252		(570,730	)		(490,478	)

TA PineBridge Inflation Opportunities Service Class		97,450		(745,695	)		(648,245	)		349,310		(1,456,733	)		(1,107,423	)

TA ProFunds UltraBear Service Class (OAM)		25,519,615		(37,101,105	)		(11,581,490	)		147,387,481		(28,588,392	)		118,799,089

TA S&P 500 Index Initial Class		-		-			-			1		(1	)		-

TA S&P 500 Index Service Class		1,517,230		(719,140	)		798,090			1,073,014		(1,066,259	)		6,755

TA Small/Mid Cap Value Initial Class		-		(10,093	)		(10,093	)		338		(3,350	)		(3,012	)

TA Small/Mid Cap Value Service Class		105,969		(212,142	)		(106,173	)		84,252		(276,598	)		(192,346	)

TA T. Rowe Price Small Cap Initial Class		3,244		(3,594	)		(350	)		289		(1,279	)		(990	)

TA T. Rowe Price Small Cap Service Class		144,831		(628,100	)		(483,269	)		152,542		(539,598	)		(387,056	)

TA TS&W International Equity Initial Class		6		(13,152	)		(13,146	)		6		(13,685	)		(13,679	)

TA TS&W International Equity Service Class		95,160		(75,712	)		19,448			92,778		(228,291	)		(135,513	)

TA WMC US Growth Initial Class		499,754		(150,875	)		348,879			-		(121,498	)		(121,498	)

TA WMC US Growth Service Class		1,955,399		(1,092,573	)		862,826			95,227		(593,157	)		(497,930	)

Vanguard^® Balanced		105,475		(4,340	)		101,135			50,216		(54,940	)		(4,724	)

Vanguard^® Capital Growth		-		-			-			-		-			-

Vanguard^® Conservative Allocation		7,712		(7,777	)		(65	)		10,750		(16,636	)		(5,886	)

Vanguard^® Diversified Value		-		-			-			-		-			-

Vanguard^® Equity Income		-		-			-			-		-			-

Vanguard^® Equity Index		-		-			-			-		-			-

Vanguard^® Global Bond Index		-		-			-			-		-			-

Vanguard^® Growth		-		-			-			-		-			-

Vanguard^® High Yield Bond		-		-			-			-		-			-

Vanguard^® International		870		(188	)		682			4,558		(140	)		4,418

Vanguard^® Mid-Cap Index		109,939		(2,725	)		107,214			25,730		(1,810	)		23,920

Vanguard^® Moderate Allocation		71,978		(25,250	)		46,728			74,954		(21,270	)		53,684

Vanguard^® Money Market		-		-			-			-		-			-

Vanguard^® Real Estate Index		3,191		(23	)		3,168			-		(23	)		(23	)

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Units (continued)


	Year Ended December 31, 2023							Year Ended December 31, 2022
Subaccount	Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)		Units Purchased		Units Redeemed and Transferred to/from			Net Increase (Decrease)

Vanguard^® Short-Term Investment Grade		86,600		(1,716	)		84,884		8,700		(1,022	)		7,678

Vanguard^® Total Bond Market Index		2,545		(135	)		2,410		8,934		(36	)		8,898

Vanguard^® Total International Stock Market Index		-		-			-		-		-			-

Vanguard^® Total Stock Market Index		-		-			-		-		-			-

Voya Global Perspectives Class S Shares		-		-			-		-		-			-

Voya Large Cap Value Class S Shares		-		-			-		-		-			-

Voya Strategic Allocation Conservative Class S Shares		-		-			-		-		-			-

Voya Strategic Allocation Moderate Class S Shares		-		-			-		-		-			-

Wanger Acorn		-		-			-		-		-			-

Wanger International		-		-			-		-		-			-

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Unit Dollars (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)			Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)

AB Balanced Hedged Allocation Class B Shares	$	155,610	$	(1,796,461)		$	(1,640,851)		$	1,712,386	$	(1,036,924	)	$	675,462

AB Large Cap Growth Class B Shares		-		(60,226	)		(60,226	)		-		(24,202	)		(24,202	)

AB Relative Value Class B Shares		2,912,666		(5,071,685	)		(2,159,019	)		7,106,464		(7,908,532	)		(802,068	)

American Funds - Asset Allocation Class 2 Shares		584,351		(5,706,432	)		(5,122,081	)		2,811,392		(12,318,114	)		(9,506,722	)

American Funds - Asset Allocation Class 4 Shares		772,377		(161,289	)		611,088			3,105,497		(107,549	)		2,997,948

American Funds - Growth Class 2 Shares		6,229,542		(20,134,982	)		(13,905,440	)		2,739,993		(9,628,581	)		(6,888,588	)

American Funds - Growth Class 4 Shares		10,376,453		(1,816,151	)		8,560,302			3,108,823		(332,109	)		2,776,714

American Funds - Growth-Income Class 2 Shares		1,321,800		(12,915,744	)		(11,593,944	)		597,492		(6,356,131	)		(5,758,639	)

American Funds - Growth-Income Class 4 Shares		4,081,339		(255,608	)		3,825,731			1,142,055		(229,637	)		912,418

American Funds - International Class 2 Shares		2,591,763		(8,563,575	)		(5,971,812	)		1,724,794		(3,516,100	)		(1,791,306	)

American Funds - International Class 4 Shares		1,388,043		(195,617	)		1,192,426			410,374		(85,066	)		325,308

American Funds - New World Class 4 Shares		403,839		(91,129	)		312,710			302,750		(27,629	)		275,121

American Funds - The Bond Fund of America Class 2 Shares		6,581,369		(3,246,246	)		3,335,123			618,952		(2,535,343	)		(1,916,391	)

American Funds - The Bond Fund of America Class 4 Shares		3,733,117		(1,426,156	)		2,306,961			1,175,030		(304,792	)		870,238

DFA VA Equity Allocation		-		-			-			-		-			-

DFA VA Global Bond		40,219		(9,566	)		30,653			128,466		(81,068	)		47,398

DFA VA Global Moderate Allocation		-		-			-			-		-			-

DFA VA International Small		-		-			-			-		-			-

DFA VA International Value		-		-			-			-		-			-

DFA VA Short-Term Fixed		-		-			-			-		-			-

DFA VA U.S. Large Value		-		-			-			-		-			-

DFA VA U.S. Targeted Value		-		-			-			-		-			-

Fidelity^® VIP Balanced Service Class 2		2,715,922		(8,144,213	)		(5,428,291	)		2,600,073		(4,810,430	)		(2,210,357	)

Fidelity^® VIP Consumer Staples Initial Class		507,387		(127,468	)		379,919			387,513		(272,762	)		114,751

Fidelity^® VIP Contrafund^® Initial Class		-		-			-			-		-			-

Fidelity^® VIP Contrafund^® Service Class 2		7,131,999		(14,291,555	)		(7,159,556	)		3,044,453		(11,368,599	)		(8,324,146	)

Fidelity^® VIP Energy Service Class 2		1,603,697		(687,347	)		916,350			1,633,030		(795,930	)		837,100

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Unit Dollars (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)			Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)

Fidelity^® VIP Equity-Income Service Class 2	$	25,162	$	(63,831	)	$	(38,669	)	$	-	$	(17,004	)	$	(17,004	)

Fidelity^® VIP Growth Service Class 2		-		(43,963	)		(43,963	)		-		(28,090	)		(28,090	)

Fidelity^® VIP Growth Opportunities Service Class 2		-		(118	)		(118	)		-		(242	)		(242	)

Fidelity^® VIP Health Care Service Class 2		1,534,330		(99,296	)		1,435,034			466,400		(200,773	)		265,627

Fidelity^® VIP Mid Cap Initial Class		-		-			-			-		-			-

Fidelity^® VIP Mid Cap Service Class 2		5,801,759		(7,038,730	)		(1,236,971	)		1,773,545		(6,569,092	)		(4,795,547	)

Fidelity^® VIP Technology Initial Class		12,352,848		(3,810,755	)		8,542,093			887,522		(49,269	)		838,253

Fidelity^® VIP Utilities Initial Class		513,950		(234,451	)		279,499			651,053		(399,668	)		251,385

Fidelity^® VIP Value Strategies Initial Class		-		(1,896	)		(1,896	)		-		(6,876	)		(6,876	)

Fidelity^® VIP Value Strategies Service Class 2		2,626,584		(5,588,609	)		(2,962,025	)		4,620,200		(4,512,359	)		107,841

Franklin Allocation Class 4 Shares		-		(126,032	)		(126,032	)		-		(233,494	)		(233,494	)

Franklin Income Class 2 Shares		8,933		(211,461	)		(202,528	)		80		(139,406	)		(139,326	)

Franklin Mutual Shares Class 2 Shares		-		(26,193	)		(26,193	)		-		(10,264	)		(10,264	)

Franklin Templeton Foreign Class 2 Shares		3,701		(40,521	)		(36,820	)		-		(57,588	)		(57,588	)

Invesco V.I. American Franchise Series II Shares		-		(12,918	)		(12,918	)		-		(8,705	)		(8,705	)

Janus Henderson - Enterprise Service Shares		-		(36,642	)		(36,642	)		-		(7,302	)		(7,302	)

Janus Henderson - Global Research Service Shares		-		(10,993	)		(10,993	)		-		(10,633	)		(10,633	)

Janus Henderson - Mid Cap Value Service Shares		-		(97	)		(97	)		-		(115	)		(115	)

LVIP JPMorgan Core Bond Standard Shares		271,358		(8,270	)		263,088			-		-			-

LVIP JPMorgan Mid Cap Value Standard Shares		208,446		-			208,446			-		-			-

LVIP JPMorgan Small Cap Core Standard Shares		-		-			-			-		-			-

LVIP JPMorgan U.S. Equity Standard Shares		166,108		(1,849	)		164,259			-		-			-

MFS^® New Discovery Service Class		-		(87,988	)		(87,988	)		106		(100,691	)		(100,585	)

MFS^® Total Return Service Class		-		(32,755	)		(32,755	)		210		(111,870	)		(111,660	)

State Street Total Return V.I.S. Class 3 Shares		934,191		(623,714	)		310,477			584,688		(549,379	)		35,309

TA 60/40 Allocation Service Class		8,223,804		(410,794	)		7,813,010			1,208,864		(146,808	)		1,062,056

TA Aegon Bond Initial Class		281		(21,126	)		(20,845	)		85		(14,568	)		(14,483	)

TA Aegon Bond Service Class		1,588,033		(9,758,670	)		(8,170,637	)		1,845,654		(10,309,986	)		(8,464,332	)

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Unit Dollars (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)			Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)

TA Aegon Core Bond Service Class	$	2,309,725	$	(10,949,986	)	$	(8,640,261	)	$	2,433,379	$	(5,085,634	)	$	(2,652,255	)

TA Aegon High Yield Bond Initial Class		15,304		(10,129	)		5,175			-		(5,352	)		(5,352	)

TA Aegon High Yield Bond Service Class		1,018,379		(1,178,915	)		(160,536	)		394,362		(1,437,305	)		(1,042,943	)

TA Aegon Sustainable Equity Income Initial Class		4,466		(136,452	)		(131,986	)		8,852		(122,811	)		(113,959	)

TA Aegon Sustainable Equity Income Service Class		582,688		(5,845,738	)		(5,263,050	)		2,126,577		(3,506,724	)		(1,380,147	)

TA Aegon U.S. Government Securities Initial Class		14,034		(103,246	)		(89,212	)		17		(12,191	)		(12,174	)

TA Aegon U.S. Government Securities Service Class		7,905,234		(18,175,820	)		(10,270,586	)		33,570,157		(13,124,235	)		20,445,922

TA American Funds Managed Risk - Balanced Service Class		2,415,573		(10,552,597	)		(8,137,024	)		6,598,726		(6,556,497	)		42,229

TA BlackRock Government Money Market Initial Class		1,497		(130,888	)		(129,391	)		232,211		(286,589	)		(54,378	)

TA BlackRock Government Money Market Service Class		22,398,060		(26,883,163	)		(4,485,103	)		25,322,168		(24,053,116	)		1,269,052

TA BlackRock iShares Active Asset Allocation - Conservative Service Class		4,211,181		(4,370,969	)		(159,788	)		502,658		(2,328,064	)		(1,825,406	)

TA BlackRock iShares Active Asset Allocation - Moderate Service Class		18,195,805		(8,580,947	)		9,614,858			1,301,746		(9,259,193	)		(7,957,447	)

TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class		3,707,766		(3,889,743	)		(181,977	)		511,503		(3,638,271	)		(3,126,768	)

TA BlackRock iShares Dynamic Allocation - Balanced Service Class		530,499		(6,847,064	)		(6,316,565	)		599,245		(7,666,179	)		(7,066,934	)

TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class		927,332		(6,623,171	)		(5,695,839	)		490,398		(5,794,234	)		(5,303,836	)

TA BlackRock iShares Edge 100 Service Class		698,362		(595,888	)		102,474			192,039		(25,259,792	)		(25,067,753	)

TA BlackRock iShares Edge 40 Initial Class		1,427		(11	)		1,416			59		(578	)		(519	)

TA BlackRock iShares Edge 40 Service Class		174,550		(3,902,007	)		(3,727,457	)		2,268,885		(3,153,285	)		(884,400	)

TA BlackRock iShares Edge 50 Service Class		1,360,062		(3,322,195	)		(1,962,133	)		1,513,926		(3,923,986	)		(2,410,060	)

TA BlackRock iShares Edge 75 Service Class		1,145,814		(2,723,592	)		(1,577,778	)		1,342,409		(15,837,491	)		(14,495,082	)

TA BlackRock Real Estate Securities Initial Class		-		(121,561	)		(121,561	)		-		(1,094	)		(1,094	)

TA BlackRock Real Estate Securities Service Class		523,701		(624,007	)		(100,306	)		549,229		(914,455	)		(365,226	)

TA BlackRock Tactical Allocation Service Class		955,045		(9,735,860	)		(8,780,815	)		474,785		(11,381,420	)		(10,906,635	)

TA Goldman Sachs 70/30 Service Class		56,628		(19,506	)		37,122			202,326		(12,637	)		189,689

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Unit Dollars (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)			Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)

TA Goldman Sachs Managed Risk - Balanced ETF Service Class	$	3,962,754	$	(41,062,234	)	$	(37,099,480	)	$	1,950,151	$	(48,857,805	)	$	(46,907,654	)

TA Goldman Sachs Managed Risk - Conservative ETF Service Class		964,052		(11,383,642	)		(10,419,590	)		1,505,798		(8,596,974	)		(7,091,176	)

TA Goldman Sachs Managed Risk - Growth ETF Service Class		2,689,951		(29,317,050	)		(26,627,099	)		1,896,437		(67,347,635	)		(65,451,198	)

TA Great Lakes Advisors Large Cap Value Service Class		1,016,020		(448,624	)		567,396			1,609,114		(817,138	)		791,976

TA International Focus Initial Class		-		(28,974	)		(28,974	)		10,264		(8,079	)		2,185

TA International Focus Service Class		564,367		(1,439,790	)		(875,423	)		681,966		(1,007,676	)		(325,710	)

TA Janus Balanced Service Class		4,834,496		(13,490,845	)		(8,656,349	)		6,213,874		(15,404,444	)		(9,190,570	)

TA Janus Mid-Cap Growth Initial Class		-		(189	)		(189	)		-		(243	)		(243	)

TA Janus Mid-Cap Growth Service Class		1,018,105		(4,914,855	)		(3,896,750	)		2,475,948		(4,693,453	)		(2,217,505	)

TA JPMorgan Asset Allocation - Conservative Initial Class		-		-			-			-		-			-

TA JPMorgan Asset Allocation - Conservative Service Class		952,383		(8,490,963	)		(7,538,580	)		7,940,251		(11,182,824	)		(3,242,573	)

TA JPMorgan Asset Allocation - Growth Initial Class		86,655		-			86,655			-		(2	)		(2	)

TA JPMorgan Asset Allocation - Growth Service Class		2,718,670		(1,446,055	)		1,272,615			778,455		(2,489,930	)		(1,711,475	)

TA JPMorgan Asset Allocation - Moderate Initial Class		-		(212,823	)		(212,823	)		-		-			-

TA JPMorgan Asset Allocation - Moderate Service Class		2,485,499		(28,954,236	)		(26,468,737	)		5,644,979		(33,698,929	)		(28,053,950	)

TA JPMorgan Asset Allocation - Moderate Growth Initial Class		-		(39,053	)		(39,053	)		-		(69	)		(69	)

TA JPMorgan Asset Allocation - Moderate Growth Service Class		1,286,807		(22,455,318	)		(21,168,511	)		2,390,049		(22,869,890	)		(20,479,841	)

TA JPMorgan Enhanced Index Initial Class		82		(27,785	)		(27,703	)		124,407		(263,360	)		(138,953	)

TA JPMorgan Enhanced Index Service Class		7,549,842		(2,036,694	)		5,513,148			1,076,808		(1,324,248	)		(247,440	)

TA JPMorgan International Moderate Growth Service Class		593,941		(3,888,819	)		(3,294,878	)		734,712		(4,701,863	)		(3,967,151	)

TA JPMorgan Mid Cap Value Service Class		1,428,001		(4,886,420	)		(3,458,419	)		3,137,531		(4,275,570	)		(1,138,039	)

TA JPMorgan Tactical Allocation Service Class		747,597		(20,587,624	)		(19,840,027	)		936,878		(8,528,706	)		(7,591,828	)

TA Madison Diversified Income Service Class		406,833		(993,997	)		(587,164	)		567,056		(629,128	)		(62,072	)

TA Market Participation Strategy Service Class		731,050		(3,210,095	)		(2,479,045	)		185,869		(5,106,915	)		(4,921,046	)

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Unit Dollars (continued)


	Year Ended December 31, 2023								Year Ended December 31, 2022
Subaccount	Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)			Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)

TA Morgan Stanley Global Allocation Service Class	$	961,416	$	(6,670,676	)	$	(5,709,260	)	$	1,093,404	$	(7,272,035	)	$	(6,178,631	)

TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class		270,772		(1,772,232	)		(1,501,460	)		215,876		(1,381,034	)		(1,165,158	)

TA MSCI EAFE Index Service Class		2,250,221		(860,248	)		1,389,973			633,621		(729,283	)		(95,662	)

TA Multi-Managed Balanced Initial Class		-		(2	)		(2	)		-		2			2

TA Multi-Managed Balanced Service Class		2,089,843		(17,512,613	)		(15,422,770	)		3,808,295		(21,828,866	)		(18,020,571	)

TA PIMCO Tactical - Balanced Service Class		1,709,087		(4,809,275	)		(3,100,188	)		678,400		(3,887,062	)		(3,208,662	)

TA PIMCO Tactical - Conservative Service Class		186,997		(2,297,410	)		(2,110,413	)		159,213		(3,147,937	)		(2,988,724	)

TA PIMCO Tactical - Growth Service Class		991,315		(4,328,835	)		(3,337,520	)		450,593		(3,332,471	)		(2,881,878	)

TA PineBridge Inflation Opportunities Service Class		658,094		(2,436,055	)		(1,777,961	)		2,589,289		(6,014,566	)		(3,425,277	)

TA ProFunds UltraBear Service Class (OAM)		176,296		(203,794	)		(27,498	)		1,191,731		(270,353	)		921,378

TA S&P 500 Index Initial Class		-		-			-			10		(10	)		-

TA S&P 500 Index Service Class		27,266,790		(12,977,915	)		14,288,875			18,502,965		(19,188,317	)		(685,352	)

TA Small/Mid Cap Value Initial Class		-		(189,188	)		(189,188	)		7,758		(63,512	)		(55,754	)

TA Small/Mid Cap Value Service Class		1,761,696		(1,706,266	)		55,430			1,137,325		(3,133,460	)		(1,996,135	)

TA T. Rowe Price Small Cap Initial Class		12,912		(12,855	)		57			5,440		(8,185	)		(2,745	)

TA T. Rowe Price Small Cap Service Class		3,237,353		(7,452,652	)		(4,215,299	)		2,502,799		(6,149,955	)		(3,647,156	)

TA TS&W International Equity Initial Class		15		(36,755	)		(36,740	)		15		(33,385	)		(33,370	)

TA TS&W International Equity Service Class		892,114		(666,052	)		226,062			1,203,915		(2,390,191	)		(1,186,276	)

TA WMC US Growth Initial Class		1,594,512		(492,752	)		1,101,760			-		(360,193	)		(360,193	)

TA WMC US Growth Service Class		45,497,872		(12,439,182	)		33,058,690			1,519,641		(6,841,748	)		(5,322,107	)

Vanguard^® Balanced		1,155,454		(48,700	)		1,106,754			552,087		(608,960	)		(56,873	)

Vanguard^® Capital Growth		-		-			-			-		-			-

Vanguard^® Conservative Allocation		76,129		(75,937	)		192			105,183		(164,660	)		(59,477	)

Vanguard^® Diversified Value		-		-			-			-		-			-

Vanguard^® Equity Income		-		-			-			-		-			-

Vanguard^® Equity Index		-		-			-			-		-			-

Vanguard^® Global Bond Index		-		-			-			-		-			-

Vanguard^® Growth		-		-			-			-		-			-

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

4. Change in Unit Dollars (continued)


	Year Ended December 31, 2023							Year Ended December 31, 2022
Subaccount	Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)		Units Purchased in Dollars		Units Redeemed and Transferred to/from in Dollars			Dollar Net Increase (Decrease)

Vanguard^® High Yield Bond	$	-	$	-		$	-	$	-	$	-		$	-

Vanguard^® International		17,388		(3,630	)		13,758		83,944		(2,802	)		81,142

Vanguard^® Mid-Cap Index		2,481,349		(64,602	)		2,416,747		618,336		(43,235	)		575,101

Vanguard^® Moderate Allocation		754,577		(270,419	)		484,158		833,829		(223,264	)		610,565

Vanguard^® Money Market		-		-			-		-		-			-

Vanguard^® Real Estate Index		46,333		(353	)		45,980		-		(387	)		(387	)

Vanguard^® Short-Term Investment Grade		935,242		(18,452	)		916,790		93,271		(10,941	)		82,330

Vanguard^® Total Bond Market Index		26,082		(1,366	)		24,716		93,271		(368	)		92,903

Vanguard^® Total International Stock Market Index		-		-			-		-		-			-

Vanguard^® Total Stock Market Index		-		-			-		-		-			-

Voya Global Perspectives Class S Shares		-		-			-		-		-			-

Voya Large Cap Value Class S Shares		-		-			-		-		-			-

Voya Strategic Allocation Conservative Class S Shares		-		-			-		-		-			-

Voya Strategic Allocation Moderate Class S Shares		-		-			-		-		-			-

Wanger Acorn		-		-			-		-		-			-

Wanger International		-		-			-		-		-			-

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights

The Separate Account offers various death benefit options, which have differing fees that are charged against the contract owner’s account balance. These charges are discussed in more detail in the individual’s policy. Differences in the fee structures for these units result in different unit values, expense ratios, and Total returns.


			At December 31									For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio					Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return* Corresponding to Lowest to Highest Expense Ratio**

AB Balanced Hedged Allocation Class B Shares
	12/31/2023			860,435	$	16.85	to	$	11.95	$	3,726,253		0.95	%		0.40	%	to	2.70	%		12.21	%	to	9.71	%
	12/31/2022			1,023,232		15.02	to		10.90		4,998,693		3.35			0.40		to	2.70			(19.49	)	to	(21.29	)
	12/31/2021			1,053,928		18.65	to		13.84		5,577,973		0.24			0.40		to	2.70			12.91		to	10.38
	12/31/2020			1,310,749		16.52	to		12.54		5,728,383		2.16			0.40		to	2.70			8.82		to	6.38
	12/31/2019			1,415,672		15.18	to		11.79		5,775,013		2.35			0.40		to	2.70			17.73		to	15.10
AB Large Cap Growth Class B Shares
	12/31/2023			47,945		5.65	to		4.02		263,304		-			1.15		to	2.50			33.26		to	31.51
	12/31/2022			60,283		4.24	to		3.05		249,153		-			1.15		to	2.50			(29.50	)	to	(30.43	)
	12/31/2021			65,373		6.01	to		4.39		384,520		-			1.15		to	2.50			27.19		to	25.52
	12/31/2020			74,990		4.73	to		3.50		347,013		-			1.15		to	2.50			33.61		to	31.85
	12/31/2019			110,099		3.54	to		2.65		398,618		-			1.15		to	2.50			32.84		to	31.09
AB Relative Value Class B Shares
	12/31/2023			2,685,372		27.09	to		2.80		30,433,103		1.29			0.40		to	2.50			11.28		to	9.00
	12/31/2022			3,155,821		24.35	to		2.56		29,665,837		1.13			0.40		to	2.50			(4.80	)	to	(6.75	)
	12/31/2021			3,787,700		25.57	to		2.75		32,182,843		0.68			0.40		to	2.50			27.33		to	24.72
	12/31/2020			3,483,052		20.09	to		2.21		21,508,118		1.29			0.40		to	2.50			2.06		to	(0.03	)
	12/31/2019			4,287,814		19.68	to		2.21		24,808,664		1.04			0.40		to	2.50			23.12		to	20.60
American Funds - Asset Allocation Class 2 Shares
	12/31/2023			5,874,465		21.25	to		14.10		45,710,451		2.18			0.60		to	2.80			13.59		to	11.17
	12/31/2022			6,602,190		18.71	to		12.68		45,580,310		1.78			0.60		to	2.80			(13.92	)	to	(15.76	)
	12/31/2021			7,513,966		21.74	to		15.05		64,268,866		1.46			0.60		to	2.80			14.41		to	11.97
	12/31/2020			8,833,232		19.00	to		13.44		68,325,699		1.66			0.60		to	2.80			11.78		to	9.39
	12/31/2019			10,219,303		17.00	to		12.29		66,817,584		1.95			0.60		to	2.80			20.51		to	17.93
American Funds - Asset Allocation Class 4 Shares
	12/31/2023			354,776		13.31	to		12.46		4,548,518		2.13			0.40		to	2.20			13.57		to	11.55
	12/31/2022			302,171		11.72	to		11.17		3,439,760		3.25			0.40		to	2.20			(14.01	)	to	(15.54	)
	12/31/2021			49,051		13.63	to		13.23		656,896		2.83			0.40		to	2.20			14.38		to	12.34
	12/31/2020	⁽¹⁾		-		11.92	to		11.77		-		-			0.40		to	2.20			-		to	-
American Funds - Growth Class 2 Shares
	12/31/2023			2,956,979		42.66	to		24.49		78,648,665		0.35			0.60		to	2.80			37.66		to	34.72
	12/31/2022			3,540,304		30.99	to		18.18		69,410,498		0.31			0.60		to	2.80			(30.36	)	to	(31.84	)
	12/31/2021			3,917,333		44.50	to		26.67		109,536,663		0.21			0.60		to	2.80			21.26		to	18.67
	12/31/2020			4,828,493		36.70	to		22.48		106,715,815		0.32			0.60		to	2.80			51.17		to	47.94
	12/31/2019			5,153,853		24.27	to		15.19		72,856,161		0.79			0.60		to	2.80			29.99		to	27.21
American Funds - Growth Class 4 Shares
	12/31/2023			1,161,072		17.59	to		16.47		19,620,231		0.18			0.33		to	2.13			37.68		to	35.24
	12/31/2022			578,574		12.77	to		12.18		7,173,474		0.11			0.33		to	2.13			(30.34	)	to	(31.59	)
	12/31/2021			378,712		18.34	to		17.80		6,816,978		0.05			0.33		to	2.13			21.28		to	19.12
	12/31/2020	⁽¹⁾		6,439		15.12	to		14.94		96,620		-			0.33		to	2.13			-		to	-
American Funds - Growth-Income Class 2 Shares
	12/31/2023			1,992,599		31.69	to		18.35		33,963,618		1.26			0.60		to	2.80			25.39		to	22.71
	12/31/2022			2,494,027		25.27	to		14.95		37,848,279		1.24			0.60		to	2.80			(16.99	)	to	(18.76	)
	12/31/2021			2,906,650		30.45	to		18.41		52,754,282		1.06			0.60		to	2.80			23.35		to	20.72
	12/31/2020			3,464,076		24.68	to		15.25		53,391,654		1.40			0.60		to	2.80			12.87		to	10.45
	12/31/2019			3,578,073		21.87	to		13.80		45,989,717		1.80			0.60		to	2.80			25.38		to	22.70
American Funds - Growth-Income Class 4 Shares
	12/31/2023			440,404		16.12	to		15.09		6,828,828		1.59			0.33		to	2.13			25.41		to	23.18
	12/31/2022			167,718		12.86	to		12.25		2,095,316		1.22			0.33		to	2.13			(16.98	)	to	(18.46	)
	12/31/2021			99,895		15.48	to		15.03		1,520,514		1.55			0.33		to	2.13			23.39		to	21.19
	12/31/2020	⁽¹⁾		2,505		12.55	to		12.40		31,202		1.39			0.33		to	2.13			-		to	-

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31									For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio					Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return* Corresponding to Lowest to Highest Expense Ratio**

American Funds - International Class 2 Shares
	12/31/2023			4,620,914	$	14.85	to	$	11.98	$	22,808,751		1.18	%		0.60	%	to	2.80	%		15.15	%	to	12.70	%
	12/31/2022			5,724,134		12.89	to		10.63		25,590,522		1.71			0.60		to	2.80			(21.26	)	to	(22.94	)
	12/31/2021			6,542,674		16.37	to		13.79		35,090,632		2.38			0.60		to	2.80			(2.09	)	to	(4.18	)
	12/31/2020			7,967,374		16.72	to		14.39		37,493,013		0.63			0.60		to	2.80			13.29		to	10.87
	12/31/2019			11,158,019		14.76	to		12.98		40,863,027		1.55			0.60		to	2.80			22.15		to	19.54
American Funds - International Class 4 Shares
	12/31/2023			214,244		12.45	to		11.65		2,575,449		1.39			0.33		to	2.13			15.18		to	13.13
	12/31/2022			111,450		10.81	to		10.30		1,174,034		1.68			0.33		to	2.13			(21.28	)	to	(22.68	)
	12/31/2021			83,515		13.73	to		13.32		1,129,244		5.94			0.33		to	2.13			(2.04	)	to	(3.78	)
	12/31/2020	⁽¹⁾		-		14.02	to		13.85		-		-			0.33		to	2.13			-		to	-
American Funds - New World Class 4 Shares
	12/31/2023			72,660		13.40	to		12.54		939,316		1.46			0.35		to	2.15			15.27		to	13.22
	12/31/2022			47,015		11.63	to		11.08		531,517		1.18			0.35		to	2.15			(22.52	)	to	(23.90	)
	12/31/2021			26,521		15.00	to		14.56		390,932		1.26			0.35		to	2.15			4.26		to	2.40
	12/31/2020	⁽¹⁾		-		14.39	to		14.22		-		-			0.35		to	2.15			-		to	-
American Funds - The Bond Fund of America Class 2 Shares
	12/31/2023			4,423,664		11.10	to		9.36		19,668,943		3.76			0.60		to	2.80			4.39		to	2.17
	12/31/2022			3,246,215		10.64	to		9.17		15,728,870		2.85			0.60		to	2.80			(13.10	)	to	(14.96	)
	12/31/2021			3,793,559		12.24	to		10.78		20,360,818		1.33			0.60		to	2.80			(0.90	)	to	(3.02	)
	12/31/2020			4,187,083		12.35	to		11.11		22,035,060		2.21			0.60		to	2.80			9.08		to	6.75
	12/31/2019			4,067,969		11.32	to		10.41		17,729,897		2.60			0.60		to	2.80			8.70		to	6.38
American Funds - The Bond Fund of America Class 4 Shares
	12/31/2023			463,343		9.42	to		8.82		4,214,031		4.61			0.31		to	2.11			4.40		to	2.54
	12/31/2022			203,002		9.02	to		8.60		1,779,049		3.31			0.31		to	2.11			(13.02	)	to	(14.57	)
	12/31/2021			109,163		10.37	to		10.07		1,113,226		1.93			0.31		to	2.11			(0.89	)	to	(2.66	)
	12/31/2020	⁽¹⁾		-		10.47	to		10.34		-		-			0.31		to	2.11			-		to	-
DFA VA Equity Allocation
	12/31/2023			-		14.37	to		14.26		-		-			0.27		to	0.47			19.82		to	19.58
	12/31/2022			-		11.99	to		11.92		-		-			0.27		to	0.47			(13.91	)	to	(14.09	)
	12/31/2021			-		13.93	to		13.88		-		-			0.27		to	0.47			24.04		to	23.79
	12/31/2020			-		11.23	to		11.21		-		-			0.27		to	0.47			11.85		to	11.63
	12/31/2019	⁽¹⁾		-		10.04	to		10.04		-		-			0.27		to	0.47			-		to	-
DFA VA Global Bond
	12/31/2023			23,806		9.78	to		8.98		220,526		4.45			0.27		to	2.60			4.77		to	2.36
	12/31/2022			20,449		9.34	to		8.77		183,576		1.74			0.27		to	2.60			(6.59	)	to	(8.73	)
	12/31/2021			15,360		9.99	to		9.61		149,936		0.55			0.27		to	2.60			(1.31	)	to	(3.58	)
	12/31/2020			-		10.13	to		9.96		-		-			0.27		to	2.60			1.18		to	0.98
	12/31/2019	⁽¹⁾		-		10.01	to		10.01		-		-			0.27		to	0.47			-		to	-
DFA VA Global Moderate Allocation
	12/31/2023			-		12.88	to		12.78		-		-			0.27		to	0.47			14.42		to	14.19
	12/31/2022			-		11.26	to		11.19		-		-			0.27		to	0.47			(11.20	)	to	(11.37	)
	12/31/2021			-		12.68	to		12.63		-		-			0.27		to	0.47			13.90		to	13.67
	12/31/2020			-		11.13	to		11.11		-		-			0.27		to	0.47			10.99		to	10.77
	12/31/2019	⁽¹⁾		-		10.03	to		10.03		-		-			0.27		to	0.47			-		to	-
DFA VA International Small
	12/31/2023			-		11.82	to		11.73		-		-			0.27		to	0.47			13.80		to	13.58
	12/31/2022			-		10.39	to		10.33		-		-			0.27		to	0.47			(17.87	)	to	(18.03	)
	12/31/2021			-		12.65	to		12.60		-		-			0.27		to	0.47			14.26		to	14.03
	12/31/2020			-		11.07	to		11.05		-		-			0.27		to	0.47			9.12		to	8.90
	12/31/2019	⁽¹⁾		-		10.15	to		10.14		-		-			0.27		to	0.47			-		to	-

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31								For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return* Corresponding to Lowest to Highest Expense Ratio**

DFA VA International Value
	12/31/2023			-		$13.10	to	$13.00	$	-		-	%		0.27	%	to	0.47	%		17.54	%	to	17.31	%
	12/31/2022			-		11.15	to	11.08		-		-			0.27		to	0.47			(3.72	)	to	(3.91	)
	12/31/2021			-		11.58	to	11.53		-		-			0.27		to	0.47			17.80		to	17.56
	12/31/2020			-		9.83	to	9.81		-		-			0.27		to	0.47			(2.03	)	to	(2.23	)
	12/31/2019	⁽¹⁾		-		10.03	to	10.03		-		-			0.27		to	0.47			-		to	-
DFA VA Short-Term Fixed
	12/31/2023			-		10.31	to	10.22		-		-			0.27		to	0.47			4.70		to	4.49
	12/31/2022			-		9.84	to	9.78		-		-			0.27		to	0.47			(1.42	)	to	(1.62	)
	12/31/2021			-		9.99	to	9.95		-		-			0.27		to	0.47			(0.46	)	to	(0.66	)
	12/31/2020			-		10.03	to	10.01		-		-			0.27		to	0.47			0.33		to	0.13
	12/31/2019	⁽¹⁾		-		10.00	to	10.00		-		-			0.27		to	0.47			-		to	-
DFA VA U.S. Large Value
	12/31/2023			-		13.11	to	13.01		-		-			0.27		to	0.47			10.62		to	10.40
	12/31/2022			-		11.86	to	11.78		-		-			0.27		to	0.47			(5.13	)	to	(5.32	)
	12/31/2021			-		12.50	to	12.45		-		-			0.27		to	0.47			26.69		to	26.44
	12/31/2020			-		9.86	to	9.84		-		-			0.27		to	0.47			(1.64	)	to	(1.84	)
	12/31/2019	⁽¹⁾		-		10.03	to	10.03		-		-			0.27		to	0.47			-		to	-
DFA VA U.S. Targeted Value
	12/31/2023			-		16.51	to	16.38		-		-			0.27		to	0.47			19.71		to	19.47
	12/31/2022			-		13.79	to	13.71		-		-			0.27		to	0.47			(4.47	)	to	(4.66	)
	12/31/2021			-		14.44	to	14.38		-		-			0.27		to	0.47			39.30		to	39.03
	12/31/2020			-		10.36	to	10.34		-		-			0.27		to	0.47			3.70		to	3.50
	12/31/2019	⁽¹⁾		-		9.99	to	9.99		-		-			0.27		to	0.47			-		to	-
Fidelity^® VIP Balanced Service Class 2
	12/31/2023			4,617,010		24.92	to	16.46		37,699,205		1.51			0.40		to	2.50			20.75		to	18.29
	12/31/2022			5,182,739		20.63	to	13.91		36,390,563		1.05			0.40		to	2.50			(18.51	)	to	(20.18	)
	12/31/2021			5,493,245		25.32	to	17.43		47,618,986		0.72			0.40		to	2.50			17.52		to	15.11
	12/31/2020			6,488,999		21.55	to	15.14		44,888,978		1.30			0.40		to	2.50			21.64		to	19.15
	12/31/2019			7,129,126		17.71	to	12.71		34,772,178		1.59			0.40		to	2.50			23.62		to	21.09
Fidelity^® VIP Consumer Staples Initial Class
	12/31/2023			47,083		14.10	to	13.20		640,729		2.09			0.70		to	2.50			2.42		to	0.60
	12/31/2022			18,218		13.76	to	13.12		244,657		1.56			0.70		to	2.50			(1.31	)	to	(3.06	)
	12/31/2021			10,034		13.95	to	13.53		138,124		3.06			0.70		to	2.50			13.44		to	11.42
	12/31/2020	⁽¹⁾		-		12.29	to	12.15		-		-			0.70		to	2.50			-		to	-
Fidelity^® VIP Contrafund^® Initial Class
	12/31/2023			-		33.80	to	32.56		-		-			0.65		to	1.00			32.59		to	32.13
	12/31/2022			-		25.49	to	24.64		-		-			0.65		to	1.00			(26.79	)	to	(27.05	)
	12/31/2021			-		34.82	to	33.78		-		-			0.65		to	1.00			27.01		to	26.56
	12/31/2020			-		27.42	to	26.69		-		-			0.65		to	1.00			29.72		to	29.27
	12/31/2019			-		21.14	to	20.65		-		-			0.65		to	1.00			30.73		to	30.27
Fidelity^® VIP Contrafund^® Service Class 2
	12/31/2023			4,271,528		33.17	to	4.79		69,449,672		0.25			0.40		to	2.50			32.59		to	29.88
	12/31/2022			4,883,242		25.02	to	3.68		59,223,804		0.25			0.40		to	2.50			(26.78	)	to	(28.28	)
	12/31/2021			5,640,024		34.16	to	5.14		92,076,436		0.03			0.40		to	2.50			27.00		to	24.40
	12/31/2020			6,277,391		26.90	to	4.13		77,314,433		0.08			0.40		to	2.50			29.71		to	27.06
	12/31/2019			7,212,975		20.74	to	3.25		64,338,846		0.24			0.40		to	2.50			30.75		to	28.07
Fidelity^® VIP Energy Service Class 2
	12/31/2023			73,201		27.42	to	25.68		1,935,964		2.26			0.50		to	2.30			0.20		to	(1.58	)
	12/31/2022			38,239		27.37	to	26.09		1,019,719		2.11			0.50		to	2.30			62.06		to	59.18
	12/31/2021			5,216		16.89	to	16.39		86,376		7.94			0.50		to	2.30			54.06		to	51.32
	12/31/2020	⁽¹⁾		-		10.96	to	10.83		-		-			0.50		to	2.30			-		to	-

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31								For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return* Corresponding to Lowest to Highest Expense Ratio**

Fidelity^® VIP Equity-Income Service Class 2
	12/31/2023			146,442		$2.67	to	$2.68	$	435,509		1.71	%		1.15	%	to	2.50	%		9.13	%	to	7.69	%
	12/31/2022			161,930		2.44	to	2.49		438,088		1.72			1.15		to	2.50			(6.32	)	to	(7.55	)
	12/31/2021			168,699		2.61	to	2.69		487,336		1.62			1.15		to	2.50			23.19		to	21.57
	12/31/2020			186,369		2.12	to	2.21		439,943		1.49			1.15		to	2.50			5.23		to	3.84
	12/31/2019			246,717		2.01	to	2.13		568,345		1.83			1.15		to	2.50			25.66		to	24.01
Fidelity^® VIP Growth Service Class 2
	12/31/2023			180,484		5.70	to	4.15		934,357		0.00			1.15		to	2.50			34.35		to	32.59
	12/31/2022			190,522		4.25	to	3.13		736,401		0.35			1.15		to	2.50			(25.50	)	to	(26.48	)
	12/31/2021			197,442		5.70	to	4.26		1,025,804		-			1.15		to	2.50			21.51		to	19.91
	12/31/2020			286,687		4.69	to	3.55		1,315,751		0.04			1.15		to	2.50			41.92		to	40.05
	12/31/2019			347,776		3.30	to	2.54		1,145,730		0.05			1.15		to	2.50			32.45		to	30.71
Fidelity^® VIP Growth Opportunities Service Class 2
	12/31/2023			975		5.97	to	4.36		4,402		-			1.25		to	1.55			43.52		to	43.09
	12/31/2022			1,016		4.16	to	3.05		3,200		-			1.25		to	1.55			(39.08	)	to	(39.26	)
	12/31/2021			1,060		6.82	to	5.01		5,491		-			1.25		to	1.55			10.29		to	9.97
	12/31/2020			1,105		6.19	to	4.56		5,198		-			1.25		to	1.55			66.16		to	65.67
	12/31/2019			1,150		3.72	to	2.75		3,258		-			1.25		to	1.55			38.76		to	38.35
Fidelity^® VIP Health Care Service Class 2
	12/31/2023			190,312		11.99	to	11.23		2,196,885		-			0.50		to	2.30			3.49		to	1.65
	12/31/2022			62,065		11.59	to	11.04		701,256		-			0.50		to	2.30			(13.05	)	to	(14.60	)
	12/31/2021			38,882		13.33	to	12.93		509,544		-			0.50		to	2.30			10.89		to	8.91
	12/31/2020	⁽¹⁾		-		12.02	to	11.87		-		-			0.50		to	2.30			-		to	-
Fidelity^® VIP Mid Cap Initial Class
	12/31/2023			-		25.48	to	24.55		-		-			0.65		to	1.00			14.33		to	13.93
	12/31/2022			-		22.28	to	21.54		-		-			0.65		to	1.00			(15.30	)	to	(15.59	)
	12/31/2021			-		26.31	to	25.52		-		-			0.65		to	1.00			24.79		to	24.35
	12/31/2020			-		21.08	to	20.52		-		-			0.65		to	1.00			17.42		to	17.01
	12/31/2019			-		17.95	to	17.54		-		-			0.65		to	1.00			22.65		to	22.22
Fidelity^® VIP Mid Cap Service Class 2
	12/31/2023			1,907,047		25.00	to	4.63		27,720,569		0.38			0.40		to	2.50			14.34		to	12.01
	12/31/2022			1,936,978		21.86	to	4.14		25,634,002		0.26			0.40		to	2.50			(15.31	)	to	(17.04	)
	12/31/2021			2,271,223		25.81	to	4.99		36,126,112		0.35			0.40		to	2.50			24.81		to	22.25
	12/31/2020			2,569,560		20.68	to	4.08		32,192,771		0.41			0.40		to	2.50			17.40		to	14.99
	12/31/2019			2,704,386		17.62	to	3.55		27,192,549		0.68			0.40		to	2.50			22.68		to	20.17
Fidelity^® VIP Technology Initial Class
	12/31/2023			608,719		20.50	to	19.19		11,957,032		0.22			0.70		to	2.50			57.22		to	54.43
	12/31/2022			108,242		13.04	to	12.43		1,370,236		-			0.70		to	2.50			(36.30	)	to	(37.44	)
	12/31/2021			48,298		20.47	to	19.87		971,215		-			0.70		to	2.50			27.27		to	25.00
	12/31/2020	⁽¹⁾		-		16.08	to	15.89		-		-			0.70		to	2.50			-		to	-
Fidelity^® VIP Utilities Initial Class
	12/31/2023			50,198		13.90	to	13.01		671,730		2.33			0.70		to	2.50			(1.72	)	to	(3.47	)
	12/31/2022			28,642		14.14	to	13.48		393,957		1.35			0.70		to	2.50			4.69		to	2.83
	12/31/2021			10,091		13.51	to	13.11		133,925		3.32			0.70		to	2.50			16.68		to	14.60
	12/31/2020	⁽¹⁾		-		11.58	to	11.44		-		-			0.70		to	2.50			-		to	-
Fidelity^® VIP Value Strategies Initial Class
	12/31/2023			456		27.14	to	26.15		12,376		1.12			0.65		to	1.00			20.07		to	19.65
	12/31/2022			535		22.61	to	21.86		12,093		0.89			0.65		to	1.00			(7.63	)	to	(7.95	)
	12/31/2021			835		24.47	to	23.74		20,440		1.40			0.65		to	1.00			32.73		to	32.27
	12/31/2020			1,143		18.44	to	17.95		21,082		1.26			0.65		to	1.00			7.56		to	7.18
	12/31/2019			1,534		17.14	to	16.75		26,305		1.60			0.65		to	1.00			33.66		to	33.19

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


		At December 31								For the Year Ended December 31
Subaccount		Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return* Corresponding to Lowest to Highest Expense Ratio**

Fidelity^® VIP Value Strategies Service Class 2
	12/31/2023		830,022	$	26.63	to	$4.37	$	11,404,445		0.80	%		0.40	%	to	2.50	%		20.13	%	to	17.67	%
	12/31/2022		996,935		22.16	to	3.71		12,431,698		0.82			0.40		to	2.50			(7.72	)	to	(9.60	)
	12/31/2021		1,013,665		24.02	to	4.11		13,696,957		1.26			0.40		to	2.50			32.81		to	30.09
	12/31/2020		1,129,790		18.08	to	3.16		10,985,255		0.93			0.40		to	2.50			7.59		to	5.38
	12/31/2019		1,436,606		16.81	to	3.00		13,100,877		1.43			0.40		to	2.50			33.56		to	30.83
Franklin Allocation Class 4 Shares
	12/31/2023		480,475		2.58	to	11.97		1,179,050		1.31			1.30		to	2.65			13.16		to	11.67
	12/31/2022		535,209		2.28	to	10.72		1,165,537		1.52			1.30		to	2.65			(17.27	)	to	(18.35	)
	12/31/2021		639,238		2.76	to	13.13		1,691,347		1.55			1.30		to	2.65			10.10		to	8.66
	12/31/2020		876,912		2.50	to	12.09		2,107,767		1.30			1.30		to	2.65			10.32		to	8.87
	12/31/2019		1,035,878		2.27	to	11.10		2,266,701		3.39			1.30		to	2.65			18.03		to	16.48
Franklin Income Class 2 Shares
	12/31/2023		678,872		1.86	to	1.68		1,234,609		5.14			1.15		to	2.50			7.39		to	5.98
	12/31/2022		795,548		1.74	to	1.59		1,350,813		4.87			1.15		to	2.50			(6.55	)	to	(7.77	)
	12/31/2021		876,578		1.86	to	1.72		1,597,712		4.61			1.15		to	2.50			15.43		to	13.91
	12/31/2020		1,148,888		1.61	to	1.51		1,816,229		5.92			1.15		to	2.50			(0.45	)	to	(1.76	)
	12/31/2019		1,442,333		1.62	to	1.54		2,298,317		5.36			1.15		to	2.50			14.74		to	13.23
Franklin Mutual Shares Class 2 Shares
	12/31/2023		165,644		1.74	to	1.99		288,330		1.88			1.15		to	2.50			12.18		to	10.70
	12/31/2022		182,116		1.56	to	1.80		283,160		1.84			1.15		to	2.50			(8.48	)	to	(9.69	)
	12/31/2021		188,619		1.70	to	1.99		321,495		2.77			1.15		to	2.50			17.81		to	16.26
	12/31/2020		250,537		1.44	to	1.71		365,068		2.50			1.15		to	2.50			(6.12	)	to	(7.36	)
	12/31/2019		336,678		1.54	to	1.85		521,168		1.70			1.15		to	2.50			21.18		to	19.58
Franklin Templeton Foreign Class 2 Shares
	12/31/2023		590,345		1.17	to	1.24		664,208		3.21			1.15		to	2.50			19.39		to	17.82
	12/31/2022		625,481		0.98	to	1.05		591,539		3.06			1.15		to	2.50			(8.65	)	to	(9.86	)
	12/31/2021		685,530		1.07	to	1.17		712,329		1.83			1.15		to	2.50			2.97		to	1.62
	12/31/2020		873,773		1.04	to	1.15		882,412		3.42			1.15		to	2.50			(2.28	)	to	(3.57	)
	12/31/2019		1,045,944		1.06	to	1.19		1,084,620		1.75			1.15		to	2.50			11.25		to	9.78
Invesco V.I. American Franchise Series II Shares
	12/31/2023		43,068		3.51	to	3.01		143,184		-			1.15		to	2.50			39.00		to	37.18
	12/31/2022		47,554		2.53	to	2.19		114,156		-			1.15		to	2.50			(32.08	)	to	(32.97	)
	12/31/2021		50,538		3.72	to	3.27		179,391		-			1.15		to	2.50			10.38		to	8.92
	12/31/2020		54,083		3.37	to	3.00		174,651		-			1.15		to	2.50			40.38		to	38.54
	12/31/2019		69,582		2.40	to	2.17		161,362		-			1.15		to	2.50			34.88		to	33.10
Janus Henderson - Enterprise Service Shares
	12/31/2023		29,911		5.35	to	4.34		187,980		0.08			1.15		to	2.50			16.44		to	14.91
	12/31/2022		37,065		4.60	to	3.78		195,139		0.27			1.15		to	2.50			(17.10	)	to	(18.19	)
	12/31/2021		38,423		5.54	to	4.62		244,588		0.21			1.15		to	2.50			15.22		to	13.70
	12/31/2020		75,169		4.81	to	4.06		420,125		0.04			1.15		to	2.50			17.83		to	16.28
	12/31/2019		80,431		4.08	to	3.49		388,352		0.05			1.15		to	2.50			33.62		to	31.86
Janus Henderson - Global Research Service Shares
	12/31/2023		101,935		2.87	to	2.15		250,048		0.77			1.15		to	2.50			25.04		to	23.40
	12/31/2022		106,911		2.30	to	1.74		210,627		1.49			1.15		to	2.50			(20.52	)	to	(21.57	)
	12/31/2021		111,996		2.89	to	2.22		278,799		0.37			1.15		to	2.50			16.46		to	14.92
	12/31/2020		149,667		2.48	to	1.94		323,262		0.60			1.15		to	2.50			18.40		to	16.84
	12/31/2019		188,381		2.10	to	1.66		360,718		0.86			1.15		to	2.50			27.25		to	25.57
Janus Henderson - Mid Cap Value Service Shares
	12/31/2023		763		3.48	to	3.24		2,556		0.97			1.25		to	1.55			9.74		to	9.42
	12/31/2022		795		3.17	to	2.96		2,430		1.17			1.25		to	1.55			(6.94	)	to	(7.21	)
	12/31/2021		830		3.41	to	3.19		2,730		0.31			1.25		to	1.55			17.95		to	17.60
	12/31/2020		865		2.89	to	2.71		2,416		1.08			1.25		to	1.55			(2.43	)	to	(2.72	)
	12/31/2019		900		2.96	to	2.79		2,579		1.48			1.25		to	1.55			28.44		to	28.06

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31								For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio** Lowest to Highest						Total Return*** Corresponding to Lowest to Highest Expense Ratio

LVIP JPMorgan Core Bond Standard Shares
	12/31/2023	⁽¹⁾		208,130		$1.29	to	$9.33		$ 264,335		1.59	%		1.25	%	to	2.50	%		-	%	to	-	%
LVIP JPMorgan Mid Cap Value Standard Shares
	12/31/2023	⁽¹⁾		47,875		4.82	to	14.00		229,799		1.96			1.25		to	2.50			-		to	-
LVIP JPMorgan Small Cap Core Standard Shares
	12/31/2023	⁽¹⁾		-		4.56	to	13.21		-		-			1.25		to	2.50			-		to	-
LVIP JPMorgan U.S. Equity Standard Shares
	12/31/2023	⁽¹⁾		28,360		6.56	to	21.00		183,942		0.83			1.25		to	2.50			-		to	-
MFS^® New Discovery Service Class
	12/31/2023			222,420		4.07	to	4.05		943,449		-			1.15		to	2.50			12.96		to	11.48
	12/31/2022			246,232		3.60	to	3.64		921,613		-			1.15		to	2.50			(30.79	)	to	(31.70	)
	12/31/2021			268,845		5.20	to	5.32		1,465,956		-			1.15		to	2.50			0.42		to	(0.91	)
	12/31/2020			394,413		5.18	to	5.37		2,156,204		-			1.15		to	2.50			43.93		to	42.04
	12/31/2019			494,433		3.60	to	3.78		1,897,707		-			1.15		to	2.50			39.67		to	37.83
MFS^® Total Return Service Class
	12/31/2023			283,851		2.28	to	2.22		668,036		1.83			1.15		to	2.50			8.97		to	7.54
	12/31/2022			299,284		2.09	to	2.07		647,086		1.50			1.15		to	2.50			(10.86	)	to	(12.03	)
	12/31/2021			350,267		2.34	to	2.35		853,737		1.61			1.15		to	2.50			12.54		to	11.06
	12/31/2020			417,441		2.08	to	2.12		913,740		2.01			1.15		to	2.50			8.27		to	6.84
	12/31/2019			491,795		1.92	to	1.98		1,004,119		2.13			1.15		to	2.50			18.75		to	17.19
State Street Total Return V.I.S. Class 3 Shares
	12/31/2023			911,671		16.16	to	11.89		4,320,373		2.29			0.40		to	2.70			14.75		to	12.19
	12/31/2022			981,569		14.09	to	10.60		3,490,607		0.43			0.40		to	2.70			(17.05	)	to	(18.91	)
	12/31/2021			1,045,636		16.98	to	13.07		4,194,401		1.88			0.40		to	2.70			12.75		to	10.23
	12/31/2020			1,119,055		15.06	to	11.85		3,851,511		1.63			0.40		to	2.70			5.71		to	3.35
	12/31/2019			1,286,288		14.25	to	11.47		4,647,034		2.05			0.40		to	2.70			15.11		to	12.53
TA 60/40 Allocation Service Class
	12/31/2023			823,907		14.59	to	13.18		11,276,002		1.24			0.20		to	2.00			15.72		to	13.66
	12/31/2022			239,154		12.61	to	11.60		2,881,025		1.08			0.20		to	2.00			(13.97	)	to	(15.50	)
	12/31/2021			155,670		14.66	to	13.72		2,206,624		0.90			0.20		to	2.00			13.06		to	11.05
	12/31/2020			134,127		12.97	to	12.36		1,696,772		0.63			0.20		to	2.00			12.24		to	10.24
	12/31/2019			101,302		11.55	to	11.21		1,153,458		0.18			0.20		to	2.00			19.89		to	17.75
TA Aegon Bond Initial Class
	12/31/2023			116,664		1.65	to	1.25		186,045		0.94			1.25		to	2.50			5.14		to	3.86
	12/31/2022			130,235		1.57	to	1.21		197,832		2.67			1.25		to	2.50			(15.89	)	to	(16.91	)
	12/31/2021			139,582		1.86	to	1.45		252,453		1.53			1.25		to	2.50			(2.10	)	to	(3.29	)
	12/31/2020			148,999		1.90	to	1.50		275,667		4.22			1.25		to	2.50			6.36		to	5.06
	12/31/2019			144,114		1.79	to	1.43		251,069		2.32			1.25		to	2.50			7.08		to	5.77
TA Aegon Bond Service Class
	12/31/2023			13,977,065		10.73	to	9.03		44,556,414		0.62			0.20		to	2.50			5.97		to	3.57
	12/31/2022			16,746,853		10.13	to	8.72		50,609,656		2.29			0.20		to	2.50			(15.25	)	to	(17.18	)
	12/31/2021			19,660,122		11.95	to	10.52		69,915,764		1.26			0.20		to	2.50			(1.27	)	to	(3.51	)
	12/31/2020			21,551,315		12.10	to	10.91		72,677,306		4.04			0.20		to	2.50			7.19		to	4.75
	12/31/2019			24,181,100		11.29	to	10.41		71,713,529		2.25			0.20		to	2.50			8.00		to	5.55
TA Aegon Core Bond Service Class
	12/31/2023			6,324,440		11.03	to	9.21		28,703,979		1.97			0.20		to	2.50			5.57		to	3.21
	12/31/2022			8,154,322		10.44	to	8.92		36,093,509		2.36			0.20		to	2.50			(13.17	)	to	(15.11	)
	12/31/2021			9,363,916		12.03	to	10.51		44,991,456		2.35			0.20		to	2.50			(1.46	)	to	(3.67	)
	12/31/2020			9,950,621		12.21	to	10.91		44,594,570		3.38			0.20		to	2.50			6.95		to	4.55
	12/31/2019			10,793,962		11.41	to	10.43		41,431,886		2.36			0.20		to	2.50			8.04		to	5.61

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


		At December 31								For the Year Ended December 31
Subaccount		Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return*** Corresponding to Lowest to Highest Expense Ratio

TA Aegon High Yield Bond Initial Class
	12/31/2023		24,272		$14.64	to	$2.23		$ 70,677		4.55	%		0.45	%	to	2.50	%		10.61	%	to	8.40	%
	12/31/2022		22,100		13.24	to	2.06		60,147		5.83			0.45		to	2.50			(11.52	)	to	(13.29	)
	12/31/2021		22,739		14.96	to	2.37		74,411		5.24			0.45		to	2.50			5.87		to	3.75
	12/31/2020		23,086		14.13	to	2.28		75,717		6.40			0.45		to	2.50			4.57		to	2.48
	12/31/2019		25,128		13.51	to	2.23		82,928		5.24			0.45		to	2.50			13.70		to	11.43
TA Aegon High Yield Bond Service Class
	12/31/2023		1,112,801		14.26	to	10.97		6,656,087		4.18			0.20		to	2.50			10.65		to	8.17
	12/31/2022		1,180,005		12.89	to	10.14		6,245,245		5.30			0.20		to	2.50			(11.63	)	to	(13.61	)
	12/31/2021		1,381,562		14.59	to	11.74		8,307,062		5.12			0.20		to	2.50			6.04		to	3.66
	12/31/2020		1,572,327		13.76	to	11.32		8,022,950		6.09			0.20		to	2.50			4.47		to	2.12
	12/31/2019		1,767,357		13.17	to	11.09		7,895,861		6.00			0.20		to	2.50			13.74		to	11.19
TA Aegon Sustainable Equity Income Initial Class
	12/31/2023		803,482		18.92	to	1.98		2,439,643		2.21			0.45		to	2.50			5.81		to	3.70
	12/31/2022		849,455		17.88	to	1.91		2,458,819		2.19			0.45		to	2.50			(12.02	)	to	(13.78	)
	12/31/2021		890,018		20.33	to	2.21		2,952,898		2.13			0.45		to	2.50			21.87		to	19.44
	12/31/2020		944,150		16.68	to	1.85		2,583,843		3.04			0.45		to	2.50			(7.77	)	to	(9.61	)
	12/31/2019		1,100,009		18.09	to	2.05		3,293,974		2.49			0.45		to	2.50			23.35		to	20.89
TA Aegon Sustainable Equity Income Service Class
	12/31/2023		1,932,898		18.42	to	11.13		13,426,952		1.71			0.20		to	2.50			5.79		to	3.43
	12/31/2022		2,871,545		17.41	to	10.76		18,248,980		1.89			0.20		to	2.50			(12.02	)	to	(13.99	)
	12/31/2021		3,326,417		19.79	to	12.51		22,598,642		1.82			0.20		to	2.50			21.88		to	19.14
	12/31/2020		4,250,805		16.24	to	10.50		21,012,799		2.79			0.20		to	2.50			(7.77	)	to	(9.84	)
	12/31/2019		4,708,955		17.61	to	11.65		23,251,761		2.25			0.20		to	2.50			23.33		to	20.56
TA Aegon U.S. Government Securities Initial Class
	12/31/2023		75,855		1.40	to	1.04		143,369		1.93			1.25		to	2.50			2.72		to	1.47
	12/31/2022		126,100		1.37	to	1.03		232,372		1.07			1.25		to	2.50			(14.10	)	to	(15.14	)
	12/31/2021		131,987		1.59	to	1.21		283,560		2.15			1.25		to	2.50			(3.60	)	to	(4.77	)
	12/31/2020		129,147		1.65	to	1.27		288,231		1.75			1.25		to	2.50			7.63		to	6.32
	12/31/2019		89,828		1.53	to	1.20		186,543		1.84			1.25		to	2.50			5.29		to	4.00
TA Aegon U.S. Government Securities Service Class
	12/31/2023		7,722,277		10.12	to	8.71		31,339,688		1.40			0.20		to	2.50			3.48		to	1.13
	12/31/2022		9,815,780		9.78	to	8.61		40,751,892		0.86			0.20		to	2.50			(13.47	)	to	(15.43	)
	12/31/2021		6,006,985		11.30	to	10.18		24,951,886		1.62			0.20		to	2.50			(2.73	)	to	(4.94	)
	12/31/2020		7,679,158		11.62	to	10.71		38,269,799		1.32			0.20		to	2.50			8.45		to	5.98
	12/31/2019		9,041,053		10.72	to	10.10		33,204,191		1.59			0.20		to	2.50			6.14		to	3.72
TA American Funds Managed Risk - Balanced Service Class
	12/31/2023		5,036,259		14.69	to	12.26		67,431,207		2.18			0.20		to	2.50			10.17		to	7.70
	12/31/2022		5,689,328		13.33	to	11.38		69,873,744		1.54			0.20		to	2.50			(11.60	)	to	(13.58	)
	12/31/2021		5,682,199		15.08	to	13.17		79,872,987		0.86			0.20		to	2.50			12.85		to	10.32
	12/31/2020		6,382,630		13.37	to	11.94		80,422,606		1.21			0.20		to	2.50			4.08		to	1.75
	12/31/2019		6,177,727		12.84	to	11.73		75,573,079		1.26			0.20		to	2.50			17.57		to	14.93
TA BlackRock Government Money Market Initial Class
	12/31/2023		131,173		1.02	to	0.77		175,073		4.72			1.25		to	2.50			3.57		to	2.31
	12/31/2022		229,074		0.98	to	0.75		295,641		1.33			1.25		to	2.50			0.16		to	(1.06	)
	12/31/2021		271,390		0.98	to	0.76		350,223		0.00			1.25		to	2.50			(1.23	)	to	(2.44	)
	12/31/2020		279,478		0.99	to	0.78		365,695		0.17			1.25		to	2.50			(0.95	)	to	(2.16	)
	12/31/2019		135,343		1.00	to	0.80		179,063		1.97			1.25		to	2.50			0.71		to	(0.51	)
TA BlackRock Government Money Market Service Class
	12/31/2023		8,205,812		10.59	to	0.75		35,008,333		4.56			0.20		to	2.50			4.45		to	2.09
	12/31/2022		10,214,576		10.14	to	0.74		38,260,787		1.41			0.20		to	2.50			1.20		to	(1.09	)
	12/31/2021		9,512,930		10.02	to	0.75		36,950,519		0.00			0.20		to	2.50			(0.20	)	to	(2.47	)
	12/31/2020		16,953,296		10.03	to	0.76		49,110,928		0.18			0.20		to	2.50			0.05		to	(2.23	)
	12/31/2019		8,862,256		10.03	to	0.78		29,386,715		1.67			0.20		to	2.50			1.51		to	(0.79	)

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


		At December 31								For the Year Ended December 31
Subaccount		Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return*** Corresponding to Lowest to Highest Expense Ratio

TA BlackRock iShares Active Asset Allocation - Conservative Service Class
	12/31/2023		3,994,134		$13.12	to	$1.07		$ 14,798,502		1.50	%		0.20	%	to	2.50	%		9.74	%	to	7.25	%
	12/31/2022		4,431,508		11.95	to	1.00		13,796,449		1.30			0.20		to	2.50			(15.46	)	to	(17.38	)
	12/31/2021		4,815,264		14.14	to	1.21		18,573,065		1.07			0.20		to	2.50			5.53		to	3.13
	12/31/2020		5,543,218		13.40	to	1.17		21,126,136		1.97			0.20		to	2.50			6.44		to	4.02
	12/31/2019		6,386,750		12.59	to	1.12		22,160,340		1.98			0.20		to	2.50			11.01		to	8.49
TA BlackRock iShares Active Asset Allocation - Moderate Service Class
	12/31/2023		13,765,184		13.37	to	1.14		70,117,869		1.46			0.20		to	2.50			13.14		to	10.58
	12/31/2022		14,052,695		11.82	to	1.03		54,207,132		1.31			0.20		to	2.50			(17.30	)	to	(19.18	)
	12/31/2021		16,185,797		14.29	to	1.27		75,482,030		0.87			0.20		to	2.50			8.11		to	5.66
	12/31/2020		18,614,977		13.22	to	1.20		79,328,273		1.88			0.20		to	2.50			3.04		to	0.70
	12/31/2019		21,167,125		12.83	to	1.19		85,725,821		1.82			0.20		to	2.50			10.91		to	8.39
TA BlackRock iShares Active Asset Allocation - Moderate Growth Service Class
	12/31/2023		7,243,993		13.24	to	1.08		31,490,845		1.38			0.20		to	2.50			17.39		to	14.73
	12/31/2022		7,266,150		11.28	to	0.94		27,278,932		1.28			0.20		to	2.50			(18.48	)	to	(20.33	)
	12/31/2021		8,118,166		13.83	to	1.18		37,511,660		0.54			0.20		to	2.50			7.41		to	4.96
	12/31/2020		9,304,093		12.88	to	1.12		41,719,515		1.81			0.20		to	2.50			(2.27	)	to	(4.50	)
	12/31/2019		10,905,328		13.18	to	1.18		48,681,743		1.68			0.20		to	2.50			11.13		to	8.61
TA BlackRock iShares Dynamic Allocation - Balanced Service Class
	12/31/2023		9,648,025		13.57	to	1.09		54,519,221		1.39			0.20		to	2.50			12.43		to	9.89
	12/31/2022		10,889,689		12.07	to	0.99		55,054,334		1.14			0.20		to	2.50			(16.06	)	to	(17.96	)
	12/31/2021		12,404,398		14.38	to	1.20		74,369,099		0.56			0.20		to	2.50			8.95		to	6.47
	12/31/2020		13,840,219		13.20	to	1.13		78,016,108		1.66			0.20		to	2.50			(0.75	)	to	(3.00	)
	12/31/2019		15,186,512		13.30	to	1.17		85,177,436		1.60			0.20		to	2.50			15.83		to	13.20
TA BlackRock iShares Dynamic Allocation - Moderate Growth Service Class
	12/31/2023		4,962,240		15.00	to	1.28		32,332,081		1.28			0.20		to	2.50			17.04		to	14.39
	12/31/2022		5,779,678		12.81	to	1.12		33,238,713		1.13			0.20		to	2.50			(17.08	)	to	(18.97	)
	12/31/2021		6,631,230		15.45	to	1.38		46,610,794		0.28			0.20		to	2.50			14.18		to	11.58
	12/31/2020		7,857,427		13.53	to	1.23		48,587,816		1.60			0.20		to	2.50			(2.36	)	to	(4.58	)
	12/31/2019		9,594,730		13.86	to	1.29		55,719,855		1.37			0.20		to	2.50			16.59		to	13.94
TA BlackRock iShares Edge 100 Service Class
	12/31/2023		288,766		18.97	to	15.25		5,070,984		1.88			0.20		to	2.50			14.25		to	11.69
	12/31/2022		282,327		16.60	to	13.66		4,385,091		1.30			0.20		to	2.50			(15.92	)	to	(17.81	)
	12/31/2021		1,793,196		19.75	to	16.62		34,043,148		0.94			0.20		to	2.50			18.12		to	15.47
	12/31/2020		1,770,122		16.72	to	14.39		28,661,684		1.66			0.20		to	2.50			9.66		to	7.20
	12/31/2019		1,720,071		15.24	to	13.42		25,582,081		1.52			0.20		to	2.50			24.33		to	21.54
TA BlackRock iShares Edge 40 Initial Class
	12/31/2023		30,592		2.04	to	1.67		60,460		2.31			1.25		to	2.50			8.10		to	6.79
	12/31/2022		29,863		1.89	to	1.56		54,677		1.91			1.25		to	2.50			(15.30	)	to	(16.33	)
	12/31/2021		30,144		2.23	to	1.87		65,258		1.78			1.25		to	2.50			4.78		to	3.50
	12/31/2020		30,076		2.13	to	1.81		62,232		2.48			1.25		to	2.50			8.29		to	6.97
	12/31/2019		31,980		1.96	to	1.69		61,195		2.17			1.25		to	2.50			13.88		to	12.50
TA BlackRock iShares Edge 40 Service Class
	12/31/2023		3,651,739		13.84	to	1.22		20,025,826		1.99			0.20		to	2.50			8.85		to	6.41
	12/31/2022		4,347,245		12.72	to	1.14		22,245,506		1.60			0.20		to	2.50			(14.61	)	to	(16.52	)
	12/31/2021		5,021,714		14.89	to	1.37		27,407,560		1.56			0.20		to	2.50			5.56		to	3.19
	12/31/2020		5,558,856		14.11	to	1.33		26,428,845		2.23			0.20		to	2.50			9.23		to	6.78
	12/31/2019		5,634,719		12.91	to	1.24		21,835,279		2.01			0.20		to	2.50			14.87		to	12.30
TA BlackRock iShares Edge 50 Service Class
	12/31/2023		2,817,659		14.28	to	11.91		37,056,258		1.75			0.20		to	2.50			9.57		to	7.12
	12/31/2022		2,976,776		13.03	to	11.12		36,127,328		1.30			0.20		to	2.50			(14.65	)	to	(16.57	)
	12/31/2021		3,158,090		15.27	to	13.33		45,395,276		1.14			0.20		to	2.50			7.53		to	5.11
	12/31/2020		3,006,318		14.20	to	12.68		40,624,330		1.29			0.20		to	2.50			9.50		to	7.05
	12/31/2019		2,157,603		12.97	to	11.84		26,937,300		0.95			0.20		to	2.50			15.80		to	13.21

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31								For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return*** Corresponding to Lowest to Highest Expense Ratio

TA BlackRock iShares Edge 75 Service Class
	12/31/2023			1,133,895		$16.42	to	$13.55	$	17,151,697		1.74	%		0.20	%	to	2.50	%		11.87	%	to	9.36	%
	12/31/2022			1,242,904		14.68	to	12.39		16,990,510		1.37			0.20		to	2.50			(15.23	)	to	(17.13	)
	12/31/2021			2,241,043		17.32	to	14.95		36,791,559		1.08			0.20		to	2.50			12.71		to	10.18
	12/31/2020			1,992,368		15.36	to	13.57		29,309,360		1.42			0.20		to	2.50			10.04		to	7.57
	12/31/2019			1,582,836		13.96	to	12.62		21,407,528		0.95			0.20		to	2.50			20.04		to	17.34
TA BlackRock Real Estate Securities Initial Class
	12/31/2023			3,309		12.90	to	2.49		9,924		0.83			0.45		to	2.50			12.82		to	10.57
	12/31/2022			46,069		11.43	to	2.25		123,622		3.47			0.45		to	2.50			(28.51	)	to	(29.94	)
	12/31/2021			46,477		15.99	to	3.21		176,106		3.80			0.45		to	2.50			25.66		to	23.15
	12/31/2020			4,669		12.72	to	2.61		14,211		12.59			0.45		to	2.50			(0.76	)	to	(2.75	)
	12/31/2019			4,917		12.82	to	2.68		15,223		0.80			0.45		to	2.50			24.63		to	22.14
TA BlackRock Real Estate Securities Service Class
	12/31/2023			888,863		12.57	to	10.77		4,542,795		5.27			0.20		to	2.50			12.92		to	10.39
	12/31/2022			939,383		11.13	to	9.76		4,168,886		2.89			0.20		to	2.50			(28.53	)	to	(30.13	)
	12/31/2021			1,008,816		15.58	to	13.97		6,313,476		2.13			0.20		to	2.50			25.60		to	22.78
	12/31/2020			1,203,199		12.40	to	11.38		5,593,652		11.98			0.20		to	2.50			(0.71	)	to	(2.94	)
	12/31/2019			1,280,292		12.49	to	11.72		6,407,054		0.61			0.20		to	2.50			24.64		to	21.84
TA BlackRock Tactical Allocation Service Class
	12/31/2023			13,012,429		16.69	to	1.42		65,001,444		2.45			0.20		to	2.50			14.65		to	12.09
	12/31/2022			14,776,215		14.56	to	1.26		65,699,204		3.63			0.20		to	2.50			(16.38	)	to	(18.25	)
	12/31/2021			17,187,966		17.41	to	1.55		92,024,822		2.46			0.20		to	2.50			7.42		to	5.01
	12/31/2020			19,920,391		16.21	to	1.47		98,624,806		1.73			0.20		to	2.50			12.96		to	10.43
	12/31/2019			23,323,488		14.35	to	1.33		97,945,168		2.17			0.20		to	2.50			16.82		to	14.20
TA Goldman Sachs 70/30 Service Class
	12/31/2023			57,148		13.73	to	12.85		758,273		1.66			0.20		to	2.00			16.02		to	13.95
	12/31/2022			54,182		11.83	to	11.28		625,167		2.04			0.20		to	2.00			(17.27	)	to	(18.74	)
	12/31/2021			38,477		14.30	to	13.88		541,680		0.92			0.20		to	2.00			12.86		to	10.85
	12/31/2020	⁽¹⁾		-		12.67	to	12.52		-		-			0.20		to	2.00			-		to	-
TA Goldman Sachs Managed Risk - Balanced ETF Service Class
	12/31/2023			54,304,525		15.14	to	1.18		281,183,164		1.47			0.20		to	2.50			12.97		to	10.41
	12/31/2022			62,477,730		13.40	to	1.07		286,693,830		1.47			0.20		to	2.50			(14.43	)	to	(16.38	)
	12/31/2021			71,368,017		15.67	to	1.28		392,450,498		1.13			0.20		to	2.50			9.14		to	6.66
	12/31/2020			81,647,439		14.35	to	1.20		418,989,921		2.07			0.20		to	2.50			3.98		to	1.62
	12/31/2019			92,287,393		13.81	to	1.18		453,178,914		1.97			0.20		to	2.50			15.42		to	12.79
TA Goldman Sachs Managed Risk - Conservative ETF Service Class
	12/31/2023			11,050,944		13.76	to	1.14		40,530,593		1.69			0.20		to	2.50			10.37		to	7.87
	12/31/2022			14,081,045		12.47	to	1.06		47,111,552		1.59			0.20		to	2.50			(12.00	)	to	(14.00	)
	12/31/2021			16,110,512		14.17	to	1.23		61,993,120		1.58			0.20		to	2.50			2.55		to	0.22
	12/31/2020			18,119,566		13.81	to	1.22		65,597,641		2.15			0.20		to	2.50			4.70		to	2.32
	12/31/2019			21,020,453		13.19	to	1.20		76,229,911		2.07			0.20		to	2.50			11.97		to	9.42
TA Goldman Sachs Managed Risk - Growth ETF Service Class
	12/31/2023			45,438,578		17.70	to	1.54		210,948,639		1.42			0.20		to	2.50			17.44		to	14.78
	12/31/2022			51,613,609		15.07	to	1.34		206,397,091		1.32			0.20		to	2.50			(14.69	)	to	(16.63	)
	12/31/2021			61,636,227		17.67	to	1.61		318,368,073		0.89			0.20		to	2.50			13.82		to	11.23
	12/31/2020			72,498,402		15.52	to	1.45		327,361,928		2.06			0.20		to	2.50			4.01		to	1.64
	12/31/2019			82,914,893		14.92	to	1.42		354,763,682		1.75			0.20		to	2.50			19.17		to	16.46
TA Great Lakes Advisors Large Cap Value Service Class
	12/31/2023			341,000		14.19	to	12.81		4,574,919		0.95			0.20		to	2.00			12.56		to	10.55
	12/31/2022			294,796		12.60	to	11.59		3,550,221		0.29			0.20		to	2.00			(7.57	)	to	(9.21	)
	12/31/2021			231,530		13.63	to	12.76		3,043,546		0.75			0.20		to	2.00			30.30		to	27.98
	12/31/2020			212,676		10.46	to	9.97		2,167,787		0.66			0.20		to	2.00			(0.80	)	to	(2.57	)
	12/31/2019			83,542		10.55	to	10.24		866,163		0.33			0.20		to	2.00			16.76		to	14.68

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


		At December 31								For the Year Ended December 31
Subaccount		Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return* Corresponding to Lowest to Highest Expense Ratio**

TA International Focus Initial Class
	12/31/2023		33,484		$16.37	to	$1.90	$	92,962		2.03	%		0.45	%	to	2.50	%		12.03	%	to	9.80	%
	12/31/2022		47,553		14.62	to	1.73		110,039		3.14			0.45		to	2.50			(20.40	)	to	(21.99	)
	12/31/2021		51,223		18.36	to	2.22		136,787		1.23			0.45		to	2.50			10.32		to	8.12
	12/31/2020		54,233		16.64	to	2.05		114,767		2.38			0.45		to	2.50			20.36		to	17.95
	12/31/2019		59,963		13.83	to	1.74		113,724		1.66			0.45		to	2.50			27.11		to	24.57
TA International Focus Service Class
	12/31/2023		901,394		15.96	to	13.37		6,835,782		1.78			0.20		to	2.50			12.05		to	9.54
	12/31/2022		1,107,921		14.25	to	12.21		7,020,081		2.76			0.20		to	2.50			(20.45	)	to	(22.24	)
	12/31/2021		1,195,856		17.91	to	15.70		9,381,583		1.07			0.20		to	2.50			10.41		to	7.93
	12/31/2020		1,396,860		16.22	to	14.55		8,894,993		2.07			0.20		to	2.50			20.34		to	17.64
	12/31/2019		1,597,061		13.48	to	12.37		8,079,049		1.35			0.20		to	2.50			27.15		to	24.30
TA Janus Balanced Service Class
	12/31/2023		9,355,542		21.67	to	14.99		90,462,541		1.13			0.20		to	2.50			14.79		to	12.22
	12/31/2022		10,198,089		18.88	to	13.36		87,897,937		0.82			0.20		to	2.50			(16.93	)	to	(18.79	)
	12/31/2021		11,458,977		22.73	to	16.45		117,549,964		1.13			0.20		to	2.50			15.21		to	12.63
	12/31/2020		12,547,115		19.73	to	14.60		110,045,090		1.51			0.20		to	2.50			14.08		to	11.53
	12/31/2019		14,667,063		17.29	to	13.09		102,356,309		1.38			0.20		to	2.50			21.53		to	18.80
TA Janus Mid-Cap Growth Initial Class
	12/31/2023		4,408		26.22	to	2.87		27,129		-			0.45		to	2.50			16.52		to	14.20
	12/31/2022		4,484		22.51	to	2.52		23,552		-			0.45		to	2.50			(17.09	)	to	(18.74	)
	12/31/2021		4,566		27.15	to	3.10		28,756		0.27			0.45		to	2.50			16.77		to	14.44
	12/31/2020		4,648		23.25	to	2.71		24,931		0.23			0.45		to	2.50			18.67		to	16.30
	12/31/2019		4,730		19.59	to	2.33		21,270		0.03			0.45		to	2.50			36.10		to	33.38
TA Janus Mid-Cap Growth Service Class
	12/31/2023		1,264,759		25.55	to	19.34		16,726,525		-			0.20		to	2.50			16.57		to	13.96
	12/31/2022		1,841,344		21.92	to	16.97		18,170,802		-			0.20		to	2.50			(17.10	)	to	(18.96	)
	12/31/2021		2,189,192		26.44	to	20.94		24,785,075		0.10			0.20		to	2.50			16.76		to	14.14
	12/31/2020		2,887,003		22.65	to	18.34		23,255,535		0.04			0.20		to	2.50			18.69		to	16.03
	12/31/2019		3,279,903		19.08	to	15.81		20,122,605		-			0.20		to	2.50			36.06		to	33.00
TA JPMorgan Asset Allocation - Conservative Initial Class
	12/31/2023		11,768		2.05	to	1.75		23,361		2.28			1.25		to	2.50			5.73		to	4.45
	12/31/2022		11,768		1.94	to	1.67		22,128		5.64			1.25		to	2.50			(16.40	)	to	(17.42	)
	12/31/2021		11,768		2.32	to	2.02		26,507		2.42			1.25		to	2.50			4.59		to	3.32
	12/31/2020		11,768		2.22	to	1.96		25,380		-			1.25		to	2.50			10.10		to	8.75
	12/31/2019		-		2.01	to	1.80		-		-			1.25		to	2.50			12.50		to	11.12
TA JPMorgan Asset Allocation - Conservative Service Class
	12/31/2023		10,524,005		13.84	to	10.81		40,642,459		1.96			0.20		to	2.50			6.62		to	4.20
	12/31/2022		12,790,609		12.98	to	10.37		45,998,177		5.35			0.20		to	2.50			(15.77	)	to	(17.69	)
	12/31/2021		14,810,990		15.41	to	12.60		59,112,549		2.18			0.20		to	2.50			5.42		to	3.02
	12/31/2020		16,358,865		14.62	to	12.23		62,951,222		2.30			0.20		to	2.50			11.02		to	8.50
	12/31/2019		18,105,007		13.17	to	11.28		63,826,265		2.35			0.20		to	2.50			13.32		to	10.75
TA JPMorgan Asset Allocation - Growth Initial Class
	12/31/2023		45,150		3.30	to	3.07		144,339		2.69			1.25		to	2.50			18.86		to	17.42
	12/31/2022		16,941		2.78	to	2.61		45,632		6.03			1.25		to	2.50			(23.52	)	to	(24.45	)
	12/31/2021		16,941		3.63	to	3.46		59,756		1.67			1.25		to	2.50			18.16		to	16.72
	12/31/2020		16,941		3.07	to	2.96		50,645		1.71			1.25		to	2.50			23.20		to	21.70
	12/31/2019		16,941		2.49	to	2.43		41,169		1.74			1.25		to	2.50			24.50		to	22.98
TA JPMorgan Asset Allocation - Growth Service Class
	12/31/2023		1,493,338		23.04	to	16.10		14,142,073		1.48			0.20		to	2.50			19.76		to	17.09
	12/31/2022		1,434,940		19.24	to	13.75		10,831,416		5.54			0.20		to	2.50			(22.89	)	to	(24.62	)
	12/31/2021		1,556,506		24.95	to	18.24		16,282,244		1.41			0.20		to	2.50			19.11		to	16.44
	12/31/2020		1,788,709		20.95	to	15.67		17,130,661		1.59			0.20		to	2.50			24.11		to	21.33
	12/31/2019		1,582,914		16.88	to	12.91		9,822,868		1.49			0.20		to	2.50			25.61		to	22.79

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


		At December 31								For the Year Ended December 31
Subaccount		Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return*** Corresponding to Lowest to Highest Expense Ratio

TA JPMorgan Asset Allocation - Moderate Initial Class
	12/31/2023		78,603		$2.39	to	$2.08	$	181,748		1.23	%		1.25	%	to	2.50	%		7.76	%	to	6.45	%
	12/31/2022		174,302		2.22	to	1.96		374,549		5.34			1.25		to	2.50			(17.11	)	to	(18.12	)
	12/31/2021		174,302		2.67	to	2.39		452,531		1.90			1.25		to	2.50			7.83		to	6.52
	12/31/2020		174,302		2.48	to	2.24		420,282		2.21			1.25		to	2.50			11.21		to	9.86
	12/31/2019		174,302		2.23	to	2.04		378,461		1.65			1.25		to	2.50			14.98		to	13.58
TA JPMorgan Asset Allocation - Moderate Service Class
	12/31/2023		46,934,616		15.69	to	1.85		248,910,029		1.84			0.20		to	2.50			8.64		to	6.21
	12/31/2022		53,260,418		14.44	to	1.74		257,810,652		5.06			0.20		to	2.50			(16.42	)	to	(18.29	)
	12/31/2021		60,146,088		17.27	to	2.13		344,268,959		1.70			0.20		to	2.50			8.71		to	6.28
	12/31/2020		66,894,213		15.89	to	2.00		342,115,137		2.00			0.20		to	2.50			12.05		to	9.54
	12/31/2019		73,968,848		14.18	to	1.83		314,877,570		1.97			0.20		to	2.50			15.95		to	13.34
TA JPMorgan Asset Allocation - Moderate Growth Initial Class
	12/31/2023		4,957		2.75	to	2.47		13,213		2.27			1.25		to	2.50			10.83		to	9.49
	12/31/2022		20,976		2.48	to	2.25		50,522		5.41			1.25		to	2.50			(18.37	)	to	(19.37	)
	12/31/2021		21,004		3.04	to	2.79		62,070		2.16			1.25		to	2.50			12.54		to	11.17
	12/31/2020		21,029		2.70	to	2.51		55,299		2.06			1.25		to	2.50			13.65		to	12.26
	12/31/2019		21,059		2.38	to	2.24		48,802		2.50			1.25		to	2.50			18.53		to	17.08
TA JPMorgan Asset Allocation - Moderate Growth Service Class
	12/31/2023		24,853,619		18.36	to	1.56		135,211,184		1.73			0.20		to	2.50			11.71		to	9.21
	12/31/2022		28,455,840		16.43	to	1.43		142,673,968		5.06			0.20		to	2.50			(17.69	)	to	(19.54	)
	12/31/2021		33,079,760		19.96	to	1.77		198,853,878		1.94			0.20		to	2.50			13.48		to	10.93
	12/31/2020		37,067,892		17.59	to	1.60		192,355,893		1.82			0.20		to	2.50			14.44		to	11.87
	12/31/2019		41,813,237		15.37	to	1.43		187,724,351		1.94			0.20		to	2.50			19.55		to	16.87
TA JPMorgan Enhanced Index Initial Class
	12/31/2023		135,573		34.99	to	3.66		822,729		0.82			0.45		to	2.50			27.09		to	24.56
	12/31/2022		140,543		27.53	to	2.94		678,019		0.64			0.45		to	2.50			(18.72	)	to	(20.34	)
	12/31/2021		149,005		33.87	to	3.69		1,000,184		0.78			0.45		to	2.50			29.54		to	26.95
	12/31/2020		152,442		26.15	to	2.91		798,060		1.47			0.45		to	2.50			19.63		to	17.23
	12/31/2019		173,973		21.86	to	2.48		751,989		1.17			0.45		to	2.50			30.45		to	27.84
TA JPMorgan Enhanced Index Service Class
	12/31/2023		655,542		34.11	to	19.85		14,507,499		0.72			0.20		to	2.50			27.14		to	24.29
	12/31/2022		467,838		26.83	to	15.97		6,778,045		0.40			0.20		to	2.50			(18.71	)	to	(20.53	)
	12/31/2021		485,001		33.01	to	20.10		8,774,352		0.56			0.20		to	2.50			29.53		to	26.62
	12/31/2020		614,864		25.48	to	15.87		8,750,829		1.34			0.20		to	2.50			19.62		to	16.94
	12/31/2019		564,116		21.30	to	13.57		5,689,537		0.89			0.20		to	2.50			30.43		to	27.50
TA JPMorgan International Moderate Growth Service Class
	12/31/2023		8,414,982		14.35	to	1.27		28,603,381		1.33			0.20		to	2.50			8.48		to	6.05
	12/31/2022		9,467,431		13.23	to	1.19		29,893,551		4.76			0.20		to	2.50			(17.59	)	to	(19.43	)
	12/31/2021		10,795,840		16.05	to	1.48		41,266,471		1.31			0.20		to	2.50			8.79		to	6.35
	12/31/2020		12,211,894		14.76	to	1.39		44,106,575		2.47			0.20		to	2.50			14.31		to	11.75
	12/31/2019		14,401,813		12.91	to	1.25		44,185,827		2.03			0.20		to	2.50			17.37		to	14.74
TA JPMorgan Mid Cap Value Service Class
	12/31/2023		973,435		24.02	to	3.05		14,048,235		1.16			0.20		to	2.50			10.35		to	7.88
	12/31/2022		1,229,661		21.77	to	2.82		16,367,710		0.57			0.20		to	2.50			(8.61	)	to	(10.66	)
	12/31/2021		1,357,361		23.82	to	3.16		19,346,135		0.57			0.20		to	2.50			28.59		to	25.70
	12/31/2020		1,605,586		18.53	to	2.51		18,145,763		1.12			0.20		to	2.50			0.83		to	(1.43	)
	12/31/2019		1,664,311		18.37	to	2.55		18,129,091		1.14			0.20		to	2.50			25.74		to	22.92
TA JPMorgan Tactical Allocation Service Class
	12/31/2023		10,548,898		13.86	to	10.70		62,614,436		1.53			0.20		to	2.50			8.35		to	5.93
	12/31/2022		13,095,928		12.79	to	10.10		77,760,428		1.53			0.20		to	2.50			(15.20	)	to	(17.10	)
	12/31/2021		14,410,431		15.08	to	12.19		101,329,983		1.55			0.20		to	2.50			4.42		to	2.08
	12/31/2020		14,409,632		14.45	to	11.94		86,999,713		2.06			0.20		to	2.50			11.88		to	9.37
	12/31/2019		15,867,118		12.91	to	10.92		82,867,081		2.08			0.20		to	2.50			11.69		to	9.18

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


		At December 31									For the Year Ended December 31
Subaccount		Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio					Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return*** Corresponding to Lowest to Highest Expense Ratio

TA Madison Diversified Income Service Class
	12/31/2023		453,980	$	14.91	to	$	11.40		$ 5,652,969		1.97	%		0.20	%	to	2.50	%		3.76	%	to	1.44	%
	12/31/2022		503,533		14.37	to		11.24		6,103,534		1.66			0.20		to	2.50			(10.56	)	to	(12.57	)
	12/31/2021		506,048		16.07	to		12.85		6,961,973		1.59			0.20		to	2.50			7.65		to	5.24
	12/31/2020		517,574		14.93	to		12.21		6,672,731		1.64			0.20		to	2.50			7.74		to	5.32
	12/31/2019		479,428		13.86	to		11.59		5,773,001		1.77			0.20		to	2.50			14.71		to	12.14
TA Market Participation Strategy Service Class
	12/31/2023		3,140,821		19.29	to		13.86		22,081,503		0.40			0.20		to	2.50			11.33		to	8.84
	12/31/2022		3,569,136		17.33	to		12.74		22,456,775		0.03			0.20		to	2.50			(15.47	)	to	(17.37	)
	12/31/2021		4,192,876		20.50	to		15.41		32,431,475		0.48			0.20		to	2.50			14.22		to	11.66
	12/31/2020		5,582,163		17.95	to		13.80		34,989,973		0.99			0.20		to	2.50			20.09		to	17.39
	12/31/2019		6,372,242		14.95	to		11.76		33,306,180		0.91			0.20		to	2.50			18.34		to	15.69
TA Morgan Stanley Global Allocation Service Class
	12/31/2023		10,803,784		16.28	to		12.40		47,700,050		-			0.20		to	2.50			13.46		to	10.92
	12/31/2022		12,015,370		14.35	to		11.18		47,955,015		0.08			0.20		to	2.50			(17.93	)	to	(19.77	)
	12/31/2021		13,488,432		17.48	to		13.93		66,268,005		0.48			0.20		to	2.50			7.96		to	5.54
	12/31/2020		15,492,707		16.20	to		13.20		69,756,538		0.93			0.20		to	2.50			18.10		to	15.45
	12/31/2019		19,575,170		13.71	to		11.43		68,154,890		0.95			0.20		to	2.50			17.61		to	14.97
TA Morgan Stanley Global Allocation Managed Risk - Balanced Service Class
	12/31/2023		1,164,747		11.66	to		10.40		12,358,362		18.67			0.20		to	2.50			8.79		to	6.35
	12/31/2022		1,314,064		10.72	to		9.77		12,954,864		14.92			0.20		to	2.50			(16.39	)	to	(18.27	)
	12/31/2021		1,427,045		12.82	to		11.96		17,012,985		5.19			0.20		to	2.50			6.96		to	4.57
	12/31/2020		1,464,482		11.99	to		11.44		16,504,195		1.30			0.20		to	2.50			6.28		to	3.89
	12/31/2019		1,420,910		11.28	to		11.01		15,233,662		3.00			0.20		to	2.50			14.48		to	11.91
TA MSCI EAFE Index Service Class
	12/31/2023		642,444		13.60	to		11.69		8,162,279		2.37			0.35		to	2.65			17.05		to	14.43
	12/31/2022		527,026		11.62	to		10.22		5,789,335		2.92			0.35		to	2.65			(14.75	)	to	(16.65	)
	12/31/2021		537,478		13.63	to		12.26		6,996,410		1.49			0.35		to	2.65			10.56		to	8.09
	12/31/2020		490,260		12.33	to		11.34		5,828,083		1.70			0.35		to	2.65			7.44		to	5.03
	12/31/2019		380,767		11.47	to		10.80		4,255,261		1.32			0.35		to	2.65			20.68		to	17.97
TA Multi-Managed Balanced Initial Class
	12/31/2023		12,065		3.89	to		3.16		45,494		1.59			1.25		to	2.50			17.27		to	15.84
	12/31/2022		12,065		3.32	to		2.73		38,852		1.20			1.25		to	2.50			(17.31	)	to	(18.32	)
	12/31/2021		12,065		4.02	to		3.34		47,056		1.15			1.25		to	2.50			15.59		to	14.19
	12/31/2020		12,065		3.47	to		2.93		40,768		1.58			1.25		to	2.50			14.47		to	13.07
	12/31/2019		12,065		3.03	to		2.59		35,669		1.66			1.25		to	2.50			20.27		to	18.80
TA Multi-Managed Balanced Service Class
	12/31/2023		8,481,539		22.44	to		14.85		99,670,371		1.34			0.20		to	2.50			18.20		to	15.56
	12/31/2022		9,738,022		18.98	to		12.85		99,389,292		0.89			0.20		to	2.50			(16.66	)	to	(18.52	)
	12/31/2021		11,160,065		22.77	to		15.78		140,803,545		0.94			0.20		to	2.50			16.56		to	13.94
	12/31/2020		12,864,219		19.54	to		13.85		141,855,396		1.35			0.20		to	2.50			15.37		to	12.78
	12/31/2019		14,676,803		16.94	to		12.28		140,845,790		1.42			0.20		to	2.50			21.25		to	18.53
TA PIMCO Tactical - Balanced Service Class
	12/31/2023		4,845,464		14.55	to		1.11		22,004,203		1.03			0.20		to	2.50			10.43		to	7.96
	12/31/2022		5,791,915		13.17	to		1.02		23,146,317		0.55			0.20		to	2.50			(19.81	)	to	(21.61	)
	12/31/2021		6,640,839		16.43	to		1.31		32,844,876		-			0.20		to	2.50			6.18		to	3.80
	12/31/2020		7,392,251		15.47	to		1.26		34,604,253		3.25			0.20		to	2.50			8.64		to	6.20
	12/31/2019		8,706,125		14.24	to		1.18		35,792,828		0.16			0.20		to	2.50			19.44		to	16.76
TA PIMCO Tactical - Conservative Service Class
	12/31/2023		2,381,413		13.92	to		1.09		11,402,854		1.20			0.20		to	2.50			7.02		to	4.63
	12/31/2022		2,737,842		13.00	to		1.05		12,823,969		1.05			0.20		to	2.50			(17.46	)	to	(19.31	)
	12/31/2021		3,431,930		15.75	to		1.30		19,131,158		1.02			0.20		to	2.50			4.00		to	1.67
	12/31/2020		4,483,876		15.15	to		1.27		22,199,521		1.44			0.20		to	2.50			9.67		to	7.21
	12/31/2019		5,073,711		13.81	to		1.19		22,878,376		0.10			0.20		to	2.50			17.33		to	14.70

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31								For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return*** Corresponding to Lowest to Highest Expense Ratio

TA PIMCO Tactical - Growth Service Class
	12/31/2023			3,527,916		$16.33	to	$1.34	$	27,396,062		0.88	%		0.20	%	to	2.50	%		13.71	%	to	11.17	%
	12/31/2022			4,097,155		14.36	to	1.20		27,565,261		-			0.20		to	2.50			(18.19	)	to	(20.02	)
	12/31/2021			4,587,633		17.56	to	1.50		37,468,326		-			0.20		to	2.50			8.99		to	6.55
	12/31/2020			5,411,784		16.11	to	1.41		38,758,755		3.93			0.20		to	2.50			8.87		to	6.43
	12/31/2019			6,130,646		14.80	to	1.33		38,321,521		-			0.20		to	2.50			21.31		to	18.59
TA PineBridge Inflation Opportunities Service Class
	12/31/2023			3,987,023		10.62	to	9.91		11,514,874		5.31			0.20		to	2.50			5.23		to	2.88
	12/31/2022			4,635,268		10.09	to	9.64		12,822,182		3.46			0.20		to	2.50			(10.73	)	to	(12.73	)
	12/31/2021			5,742,691		11.31	to	11.04		18,260,132		1.16			0.20		to	2.50			3.65		to	1.33
	12/31/2020			6,320,755		10.91	to	10.90		17,389,890		1.51			0.20		to	2.50			8.48		to	6.04
	12/31/2019			6,890,549		10.06	to	10.28		16,265,210		2.29			0.20		to	2.50			7.99		to	5.56
TA ProFunds UltraBear Service Class (OAM)
	12/31/2023			134,587,131		0.01	to	0.85		722,935		-			1.00		to	2.50			(33.24	)	to	(34.38	)
	12/31/2022			146,168,621		0.01	to	1.29		1,180,485		-			1.00		to	2.50			29.41		to	27.61
	12/31/2021			27,369,532		0.01	to	1.01		173,126		-			1.00		to	2.50			(42.47	)	to	(43.49	)
	12/31/2020			31,875,837		0.01	to	1.79		353,868		0.28			1.00		to	2.50			(53.80	)	to	(54.55	)
	12/31/2019			18,877,817		0.03	to	3.94		453,736		-			1.00		to	2.50			(43.45	)	to	(44.25	)
TA S&P 500 Index Initial Class
	12/31/2023			-		11.79	to	11.75		-		-			0.27		to	0.47			25.75		to	25.50
	12/31/2022	⁽¹⁾		-		9.38	to	9.37		-		-			0.27		to	0.47			-		to	-
TA S&P 500 Index Service Class
	12/31/2023			4,649,415		21.32	to	18.33		92,673,461		0.95			0.35		to	2.65			25.30		to	22.50
	12/31/2022			3,851,325		17.02	to	14.96		61,931,334		0.94			0.35		to	2.65			(18.72	)	to	(20.54	)
	12/31/2021			3,844,570		20.94	to	18.83		76,731,551		0.83			0.35		to	2.65			27.69		to	24.83
	12/31/2020			3,662,948		16.40	to	15.09		57,761,300		0.74			0.35		to	2.65			17.56		to	14.93
	12/31/2019			2,521,965		13.95	to	13.13		34,204,134		0.49			0.35		to	2.65			30.44		to	27.52
TA Small/Mid Cap Value Initial Class
	12/31/2023			226,833		25.63	to	18.82		3,257,217		1.04			0.45		to	1.55			11.90		to	10.69
	12/31/2022			236,926		22.90	to	17.00		3,115,955		0.60			0.45		to	1.55			(8.72	)	to	(9.71	)
	12/31/2021			239,938		25.09	to	18.83		3,502,801		0.65			0.45		to	1.55			27.55		to	26.17
	12/31/2020			242,186		19.67	to	14.92		2,806,520		1.20			0.45		to	1.55			3.57		to	2.45
	12/31/2019			258,481		18.99	to	14.57		2,957,163		0.94			0.45		to	1.55			24.72		to	23.37
TA Small/Mid Cap Value Service Class
	12/31/2023			1,351,888		24.97	to	14.33		14,860,972		0.84			0.20		to	2.50			11.93		to	9.42
	12/31/2022			1,458,061		22.31	to	13.10		13,381,238		0.33			0.20		to	2.50			(8.71	)	to	(10.76	)
	12/31/2021			1,650,407		24.44	to	14.68		16,997,766		0.49			0.20		to	2.50			27.56		to	24.70
	12/31/2020			1,994,431		19.16	to	11.77		14,608,169		0.97			0.20		to	2.50			3.53		to	1.21
	12/31/2019			3,108,705		18.50	to	11.63		16,559,758		0.77			0.20		to	2.50			24.69		to	21.89
TA T. Rowe Price Small Cap Initial Class
	12/31/2023			31,409		29.41	to	4.42		130,012		-			0.45		to	2.50			20.66		to	18.25
	12/31/2022			31,759		24.38	to	3.74		109,771		-			0.45		to	2.50			(22.73	)	to	(24.28	)
	12/31/2021			32,749		31.55	to	4.94		146,642		-			0.45		to	2.50			10.88		to	8.66
	12/31/2020			33,827		28.46	to	4.55		141,214		-			0.45		to	2.50			23.01		to	20.55
	12/31/2019			55,309		23.13	to	3.77		179,389		-			0.45		to	2.50			32.18		to	29.53
TA T. Rowe Price Small Cap Service Class
	12/31/2023			2,319,541		28.65	to	15.94		37,702,583		-			0.20		to	2.50			20.64		to	17.94
	12/31/2022			2,802,810		23.75	to	13.52		35,520,926		-			0.20		to	2.50			(22.75	)	to	(24.48	)
	12/31/2021			3,189,866		30.75	to	17.90		51,211,242		-			0.20		to	2.50			10.86		to	8.37
	12/31/2020			4,107,486		27.73	to	16.52		50,703,557		-			0.20		to	2.50			23.06		to	20.30
	12/31/2019			4,617,104		22.54	to	13.73		42,539,360		-			0.20		to	2.50			32.12		to	29.16

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31								For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio				Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return*** Corresponding to Lowest to Highest Expense Ratio

TA TS&W International Equity Initial Class
	12/31/2023			187,624		$15.80	to	$1.91	$	533,353		1.08	%		0.45	%	to	2.50	%		14.96	%	to	12.67	%
	12/31/2022			200,770		13.75	to	1.69		501,132		3.31			0.45		to	2.50			(14.78	)	to	(16.48	)
	12/31/2021			214,449		16.13	to	2.03		634,061		1.83			0.45		to	2.50			12.90		to	10.64
	12/31/2020			218,845		14.29	to	1.83		608,829		3.15			0.45		to	2.50			6.06		to	3.94
	12/31/2019			259,790		13.47	to	1.76		680,785		1.42			0.45		to	2.50			20.52		to	18.11
TA TS&W International Equity Service Class
	12/31/2023			711,906		15.40	to	12.44		6,814,501		0.85			0.20		to	2.50			15.03		to	12.46
	12/31/2022			692,458		13.39	to	11.06		5,789,335		2.80			0.20		to	2.50			(14.81	)	to	(16.71	)
	12/31/2021			827,971		15.71	to	13.28		8,436,833		1.79			0.20		to	2.50			12.98		to	10.44
	12/31/2020			743,168		13.91	to	12.02		5,855,247		2.80			0.20		to	2.50			5.99		to	3.61
	12/31/2019			670,221		13.12	to	11.61		4,022,769		1.23			0.20		to	2.50			20.49		to	17.79
TA WMC US Growth Initial Class
	12/31/2023			1,775,733		41.23	to	4.59		6,622,008		0.04			0.45		to	2.50			41.45		to	38.63
	12/31/2022			1,426,854		29.15	to	3.31		3,768,623		-			0.45		to	2.50			(31.65	)	to	(33.02	)
	12/31/2021			1,548,352		42.65	to	4.94		6,046,845		0.07			0.45		to	2.50			20.12		to	17.72
	12/31/2020			1,820,235		35.50	to	4.20		5,964,663		0.11			0.45		to	2.50			36.68		to	33.95
	12/31/2019			2,182,247		25.98	to	3.13		5,281,265		0.12			0.45		to	2.50			39.42		to	36.63
TA WMC US Growth Service Class
	12/31/2023			3,507,778		40.15	to	23.81		80,160,971		-			0.20		to	2.50			41.44		to	38.28
	12/31/2022			2,644,952		28.39	to	17.22		28,570,545		-			0.20		to	2.50			(31.65	)	to	(33.18	)
	12/31/2021			3,142,882		41.54	to	25.77		49,104,796		-			0.20		to	2.50			20.13		to	17.44
	12/31/2020			4,298,754		34.58	to	21.94		48,663,782		-			0.20		to	2.50			36.66		to	33.60
	12/31/2019			4,841,963		25.30	to	16.42		36,887,190		-			0.20		to	2.50			39.40		to	36.27
Vanguard^® Balanced
	12/31/2023			251,492		12.79	to	11.74		3,045,279		1.72			0.27		to	2.60			14.02		to	11.40
	12/31/2022			150,357		11.22	to	10.54		1,623,749		2.16			0.27		to	2.60			(14.53	)	to	(16.50	)
	12/31/2021			155,081		13.13	to	12.62		1,984,149		1.61			0.27		to	2.60			18.69		to	15.96
	12/31/2020			-		11.06	to	10.88		-		-			0.27		to	2.60			10.38		to	10.16
	12/31/2019	⁽¹⁾		-		10.02	to	10.02		-		-			0.27		to	0.47			-		to	-
Vanguard^® Capital Growth
	12/31/2023			-		15.27	to	15.15		-		-			0.27		to	0.47			27.64		to	27.38
	12/31/2022			-		11.97	to	11.89		-		-			0.27		to	0.47			(15.71	)	to	(15.88	)
	12/31/2021			-		14.20	to	14.14		-		-			0.27		to	0.47			21.21		to	20.97
	12/31/2020			-		11.71	to	11.69		-		-			0.27		to	0.47			17.16		to	16.92
	12/31/2019	⁽¹⁾		-		10.00	to	10.00		-		-			0.27		to	0.47			-		to	-
Vanguard^® Conservative Allocation
	12/31/2023			39,921		11.24	to	10.31		424,423		1.92			0.27		to	2.60			12.21		to	9.63
	12/31/2022			39,986		10.01	to	9.40		384,601		2.82			0.27		to	2.60			(15.13	)	to	(17.08	)
	12/31/2021			45,872		11.80	to	11.34		527,550		1.13			0.27		to	2.60			5.70		to	3.27
	12/31/2020			-		11.16	to	10.98		-		-			0.27		to	2.60			11.43		to	11.21
	12/31/2019	⁽¹⁾		-		10.02	to	10.02		-		-			0.27		to	0.47			-		to	-
Vanguard^® Diversified Value
	12/31/2023			-		15.38	to	15.26		-		-			0.27		to	0.47			19.80		to	19.56
	12/31/2022			-		12.84	to	12.76		-		-			0.27		to	0.47			(11.73	)	to	(11.90	)
	12/31/2021			-		14.55	to	14.49		-		-			0.27		to	0.47			30.11		to	29.85
	12/31/2020			-		11.18	to	11.16		-		-			0.27		to	0.47			11.48		to	11.26
	12/31/2019	⁽¹⁾		-		10.03	to	10.03		-		-			0.27		to	0.47			-		to	-
Vanguard^® Equity Income
	12/31/2023			-		13.76	to	13.65		-		-			0.27		to	0.47			7.81		to	7.59
	12/31/2022			-		12.77	to	12.69		-		-			0.27		to	0.47			(0.93	)	to	(1.13	)
	12/31/2021			-		12.89	to	12.83		-		-			0.27		to	0.47			24.99		to	24.74
	12/31/2020			-		10.31	to	10.29		-		-			0.27		to	0.47			2.97		to	2.76
	12/31/2019	⁽¹⁾		-		10.01	to	10.01		-		-			0.27		to	0.47			-		to	-

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31									For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio					Net Assets		Investment Income Ratio*			Expense Ratio** Lowest to Highest						Total Return*** Corresponding to Lowest to Highest Expense Ratio

Vanguard^® Equity Index
	12/31/2023			-	$	34.46	to	$	32.49	$	-		1.22	%		0.27	%	to	1.20	%		25.78	%	to	24.62	%
	12/31/2022			-		27.40	to		26.07		-		1.28			0.27		to	1.20			(18.45	)	to	(19.20	)
	12/31/2021			-		33.60	to		32.27		-		1.22			0.27		to	1.20			28.20		to	27.02
	12/31/2020			-		26.21	to		25.40		-		1.63			0.27		to	1.20			17.88		to	16.79
	12/31/2019			-		22.23	to		21.75		-		3.38			0.27		to	1.20			30.45		to	29.74
Vanguard^® Global Bond Index
	12/31/2023			-		9.59	to		9.51		-		-			0.27		to	0.47			6.23		to	6.02
	12/31/2022			-		9.03	to		8.97		-		-			0.27		to	0.47			(13.36	)	to	(13.53	)
	12/31/2021			-		10.42	to		10.38		-		-			0.27		to	0.47			(2.11	)	to	(2.30	)
	12/31/2020			-		10.64	to		10.62		-		-			0.27		to	0.47			6.38		to	6.17
	12/31/2019	⁽¹⁾		-		10.00	to		10.00		-		-			0.27		to	0.47			-		to	-
Vanguard^® Growth
	12/31/2023			-		15.61	to		15.49		-		-			0.27		to	0.47			39.76		to	39.48
	12/31/2022			-		11.17	to		11.10		-		-			0.27		to	0.47			(33.54	)	to	(33.68	)
	12/31/2021			-		16.81	to		16.74		-		-			0.27		to	0.47			17.54		to	17.31
	12/31/2020			-		14.30	to		14.27		-		-			0.27		to	0.47			42.71		to	42.42
	12/31/2019	⁽¹⁾		-		10.02	to		10.02		-		-			0.27		to	0.47			-		to	-
Vanguard^® High Yield Bond
	12/31/2023			-		10.97	to		10.88		-		-			0.27		to	0.47			11.37		to	11.14
	12/31/2022			-		9.85	to		9.79		-		-			0.27		to	0.47			(9.61	)	to	(9.79	)
	12/31/2021			-		10.90	to		10.85		-		-			0.27		to	0.47			3.40		to	3.19
	12/31/2020			-		10.54	to		10.52		-		-			0.27		to	0.47			5.39		to	5.18
	12/31/2019	⁽¹⁾		-		10.00	to		10.00		-		-			0.27		to	0.47			-		to	-
Vanguard^® International
	12/31/2023			17,435		21.45	to		20.21		356,102		1.47			0.27		to	1.20			14.35		to	13.29
	12/31/2022			16,753		18.76	to		17.84		301,351		1.21			0.27		to	1.20			(30.31	)	to	(30.95	)
	12/31/2021			12,335		26.91	to		25.84		318,776		0.29			0.27		to	1.20			(1.81	)	to	(2.72	)
	12/31/2020			-		27.41	to		26.56		-		-			0.27		to	1.20			57.16		to	55.70
	12/31/2019			-		17.44	to		17.06		-		2.78			0.27		to	1.20			30.37		to	29.65
Vanguard^® Mid-Cap Index
	12/31/2023			186,008		27.34	to		24.48		4,714,798		1.02			0.27		to	2.60			15.52		to	12.87
	12/31/2022			78,794		23.67	to		21.69		1,767,025		1.10			0.27		to	2.60			(19.04	)	to	(20.90	)
	12/31/2021			54,874		29.23	to		27.42		1,539,222		0.93			0.27		to	2.60			24.02		to	21.17
	12/31/2020			34,300		23.57	to		22.63		786,697		1.49			0.27		to	2.60			17.75		to	16.66
	12/31/2019			35,072		20.02	to		19.58		689,112		1.39			0.27		to	1.20			30.02		to	29.31
Vanguard^® Moderate Allocation
	12/31/2023			171,677		12.07	to		11.07		1,951,107		2.05			0.27		to	2.60			15.24		to	12.59
	12/31/2022			124,949		10.47	to		9.83		1,253,427		2.16			0.27		to	2.60			(16.15	)	to	(18.08	)
	12/31/2021			71,265		12.49	to		12.00		865,908		1.10			0.27		to	2.60			9.78		to	7.25
	12/31/2020			-		11.38	to		11.19		-		-			0.27		to	2.60			13.46		to	13.24
	12/31/2019	⁽¹⁾		-		10.03	to		10.03		-		-			0.27		to	0.47			-		to	-
Vanguard^® Money Market
	12/31/2023			-		10.61	to		10.52		-		-			0.27		to	0.47			4.77		to	4.56
	12/31/2022			-		10.13	to		10.07		-		-			0.27		to	0.47			1.24		to	1.03
	12/31/2021			-		10.00	to		9.96		-		-			0.27		to	0.47			(0.25	)	to	(0.45	)
	12/31/2020			-		10.03	to		10.01		-		-			0.27		to	0.47			0.25		to	0.05
	12/31/2019	⁽¹⁾		-		10.00	to		10.00		-		0.07			0.27		to	0.47			-		to	-
Vanguard^® Real Estate Index
	12/31/2023			4,476		17.13	to		16.15		74,743		1.77			0.27		to	1.20			11.40		to	10.37
	12/31/2022			1,308		15.38	to		14.63		19,713		1.91			0.27		to	1.20			(26.50	)	to	(27.18	)
	12/31/2021			1,331		20.92	to		20.09		27,422		1.41			0.27		to	1.20			39.83		to	38.54
	12/31/2020			18,280		14.96	to		14.50		265,537		2.59			0.27		to	1.20			(5.11	)	to	(5.99	)
	12/31/2019			18,469		15.77	to		15.43		285,300		2.72			0.27		to	1.20			27.97		to	27.27

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


			At December 31									For the Year Ended December 31
Subaccount			Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio					Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return* Corresponding to Lowest to Highest Expense Ratio**

Vanguard^® Short-Term Investment Grade
	12/31/2023			104,242	$	11.50	to	$	10.84	$	1,167,435		0.80	%		0.27	%	to	1.20	%		5.87	%	to	4.89	%
	12/31/2022			19,358		10.86	to		10.33		205,422		1.33			0.27		to	1.20			(5.98	)	to	(6.84	)
	12/31/2021			11,680		11.55	to		11.09		132,335		1.77			0.27		to	1.20			(0.72	)	to	(1.64	)
	12/31/2020			74,312		11.63	to		11.27		840,383		2.58			0.27		to	1.20			5.21		to	4.24
	12/31/2019			76,045		11.06	to		10.82		824,640		2.61			0.27		to	1.20			5.01		to	4.43
Vanguard^® Total Bond Market Index
	12/31/2023			11,589		10.85	to		10.23		122,584		2.11			0.27		to	1.20			5.29		to	4.32
	12/31/2022			9,179		10.31	to		9.81		92,694		0.18			0.27		to	1.20			(13.45	)	to	(14.25	)
	12/31/2021			281		11.91	to		11.44		3,296		0.19			0.27		to	1.20			(1.98	)	to	(2.89	)
	12/31/2020			70,207		12.15	to		11.78		826,801		2.44			0.27		to	1.20			7.29		to	6.30
	12/31/2019			70,627		11.32	to		11.08		782,393		3.09			0.27		to	1.20			7.97		to	7.38
Vanguard^® Total International Stock Market Index
	12/31/2023			-		11.66	to		11.57		-		-			0.27		to	0.47			15.23		to	15.00
	12/31/2022			-		10.12	to		10.06		-		-			0.27		to	0.47			(16.24	)	to	(16.41	)
	12/31/2021			-		12.08	to		12.03		-		-			0.27		to	0.47			8.24		to	8.02
	12/31/2020			-		11.16	to		11.14		-		-			0.27		to	0.47			10.88		to	10.66
	12/31/2019	⁽¹⁾		-		10.07	to		10.06		-		-			0.27		to	0.47			-		to	-
Vanguard^® Total Stock Market Index
	12/31/2023			-		15.22	to		15.09		-		-			0.27		to	0.47			25.61		to	25.36
	12/31/2022			-		12.11	to		12.04		-		-			0.27		to	0.47			(19.81	)	to	(19.97	)
	12/31/2021			-		15.11	to		15.04		-		-			0.27		to	0.47			25.30		to	25.05
	12/31/2020			-		12.06	to		12.03		-		-			0.27		to	0.47			20.23		to	19.99
	12/31/2019	⁽¹⁾		-		10.03	to		10.03		-		-			0.27		to	0.47			-		to	-
Voya Global Perspectives Class S Shares
	12/31/2023			-		12.33	to		11.46		-		-			1.29		to	2.14			8.87		to	7.95
	12/31/2022			-		11.33	to		10.62		-		-			1.29		to	2.14			(18.71	)	to	(19.40	)
	12/31/2021			-		13.94	to		13.17		-		-			1.29		to	2.14			4.48		to	3.60
	12/31/2020			-		13.34	to		12.71		-		-			1.29		to	2.14			14.31		to	13.34
	12/31/2019			-		11.67	to		11.22		-		-			1.29		to	2.14			16.56		to	15.58
Voya Large Cap Value Class S Shares
	12/31/2023			-		18.14	to		16.85		-		-			1.29		to	2.14			11.83		to	10.89
	12/31/2022			-		16.22	to		15.19		-		-			1.29		to	2.14			(4.71	)	to	(5.52	)
	12/31/2021			-		17.02	to		16.08		-		-			1.29		to	2.14			25.05		to	23.99
	12/31/2020			-		13.61	to		12.97		-		-			1.29		to	2.14			4.61		to	3.73
	12/31/2019			-		13.01	to		12.50		-		-			1.29		to	2.14			23.18		to	22.14
Voya Strategic Allocation Conservative Class S Shares
	12/31/2023			-		12.31	to		11.44		-		-			1.29		to	2.14			10.14		to	9.21
	12/31/2022			-		11.18	to		10.47		-		-			1.29		to	2.14			(17.76	)	to	(18.45	)
	12/31/2021			-		13.59	to		12.84		-		-			1.29		to	2.14			7.51		to	6.60
	12/31/2020			-		12.64	to		12.05		-		-			1.29		to	2.14			8.78		to	7.86
	12/31/2019			-		11.62	to		11.17		-		-			1.29		to	2.14			13.01		to	12.05
Voya Strategic Allocation Moderate Class S Shares
	12/31/2023			-		14.02	to		13.02		-		-			1.29		to	2.14			14.30		to	13.34
	12/31/2022			-		12.26	to		11.49		-		-			1.29		to	2.14			(19.38	)	to	(20.06	)
	12/31/2021			-		15.21	to		14.37		-		-			1.29		to	2.14			12.10		to	11.15
	12/31/2020			-		13.57	to		12.93		-		-			1.29		to	2.14			11.02		to	10.08
	12/31/2019			-		12.22	to		11.75		-		-			1.29		to	2.14			17.42		to	16.42
Wanger Acorn
	12/31/2023			-		23.54	to		22.68		-		-			0.45		to	0.90			21.19		to	20.65
	12/31/2022			-		19.42	to		18.80		-		-			0.45		to	0.90			(33.76	)	to	(34.06	)
	12/31/2021			-		29.32	to		28.51		-		-			0.45		to	0.90			8.41		to	7.92
	12/31/2020			-		27.04	to		26.42		-		-			0.45		to	0.90			23.67		to	23.12
	12/31/2019			-		21.87	to		21.46		-		-			0.45		to	0.90			30.51		to	29.93

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

5. Financial Highlights (continued)


		At December 31									For the Year Ended December 31
Subaccount		Units		Unit Fair Value Corresponding to Lowest to Highest Expense Ratio					Net Assets		Investment Income Ratio*			Expense Ratio Lowest to Highest**						Total Return* Corresponding to Lowest to Highest Expense Ratio**

Wanger International
	12/31/2023		-	$	14.91	to	$	14.37	$	-		-	%		0.45	%	to	0.90	%		16.43	%	to	15.91	%
	12/31/2022		-		12.81	to		12.40		-		-			0.45		to	0.90			(34.14	)	to	(34.44	)
	12/31/2021		-		19.45	to		18.91		-		-			0.45		to	0.90			18.28		to	17.74
	12/31/2020		-		16.44	to		16.06		-		-			0.45		to	0.90			13.85		to	13.34
	12/31/2019		-		14.44	to		14.17		-		-			0.45		to	0.90			29.41		to	28.83

⁽¹⁾

See Footnote 1

These amounts represent the dividends, excluding distributions of capital gains, received by the subaccount from the Mutual Fund, net of management fees assessed by the fund manager, divided by the average net assets. These ratios exclude those expenses, such as mortality and expense charges, that are assessed against contract owner accounts either through reductions in the unit values or the redemption of units. The recognition of investment income by the subaccount is affected by the timing of the declaration of dividends by the Mutual Fund in which the subaccounts invest.

These amounts represent the annualized contract expenses of the subaccount, consisting primarily of mortality and expense charges, for each period indicated. These ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the Mutual Fund have been excluded.

***

These amounts represent the total return for the periods indicated, including changes in the value of the Mutual Fund, and expenses assessed through the reduction of unit values. These ratios do not include any expenses assessed through the redemption of units. Investment options with a date notation indicate the effective date of that investment option in the variable account. The total return is calculated for each period indicated or from the effective date through the end of the reporting period. Total returns reflect a full twelve month period and total returns for subaccounts opened during the year have not been disclosed as they may not be indicative of a full year return. Expense ratios not in effect for the full twelve months are not reflected in the total return as they may not be indicative of a full year return.

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

6. Administrative and Mortality and Expense Risk Charges

TFLIC deducts a daily administrative charge equal to an annual rate of 0.15% of the daily net assets value of each subaccount for administrative expenses. TFLIC also deducts an annual charge during the accumulation phase, not to exceed $35, proportionately from the subaccounts’ unit values. An annual charge ranging from 0.05% to 2.65% is deducted (based on the death benefit selected) from the unit values of the subaccounts of the Separate Account for TFLIC’s assumption of certain mortality and expense risks incurred in connection with the contract. The charge is assessed daily based on the net asset value of the Mutual Fund. Charges for administrative and mortality and expense risk are an expense of the subaccount. Charges reflected above are those currently assessed and may be subject to change. Contract owners should see their actual policy and any related attachments to determine their specific charges.

In addition to M&E, the following subaccounts are assessed a daily charge for fund facilitation fees that is based on their actual policy:


Subaccount		Facilitation Fee Assessed
AB Balanced Hedged Allocation Class B Shares		0.20%
AB Relative Value Class B Shares		0.20%
American Funds - Asset Allocation Class 2 Shares		0.30% - 0.40%
American Funds - Asset Allocation Class 4 Shares		0.20%
American Funds - Growth Class 2 Shares		0.30% - 0.40%
American Funds - Growth Class 4 Shares		0.13%
American Funds - Growth-Income Class 2 Shares		0.30% - 0.40%
American Funds - Growth-Income Class 4 Shares		0.13%
American Funds - International Class 2 Shares		0.30% - 0.40%
American Funds - International Class 4 Shares		0.13%
American Funds - New World Class 4 Shares		0.15%
American Funds - The Bond Fund of America Class 2 Shares		0.30% - 0.40%
American Funds - The Bond Fund of America Class 4 Shares		0.11%
DFA VA Global Bond		0.33% - 0.60%
Fidelity^® VIP Balanced Service Class 2		0.20%
Fidelity^® VIP Consumer Staples Initial Class		0.50%
Fidelity^® VIP Contrafund^® Initial Class		0.20%
Fidelity^® VIP Contrafund^® Service Class 2		0.20%
Fidelity^® VIP Energy Service Class 2		0.30%
Fidelity^® VIP Health Care Service Class 2		0.30%
Fidelity^® VIP Mid Cap Initial Class		0.20%
Fidelity^® VIP Mid Cap Service Class 2		0.20%
Fidelity^® VIP Technology Initial Class		0.50%
Fidelity^® VIP Utilities Initial Class		0.50%
Fidelity^® VIP Value Strategies Initial Class		0.20%
Fidelity^® VIP Value Strategies Service Class 2		0.20%
Franklin Allocation Class 4 Shares		0.15%
State Street Total Return V.I.S. Class 3 Shares		0.20%
TA MSCI EAFE Index Service Class		0.15%
TA S&P 500 Index Service Class		0.15%
Vanguard^® Balanced		0.60%
Vanguard^® Conservative Allocation		0.60%
Vanguard^® Equity Index		0.20% - 0.60%
Vanguard^® International		0.20% - 0.60%
Vanguard^® Mid-Cap Index		0.20% - 0.60%
Vanguard^® Moderate Allocation		0.20% - 0.60%

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

6. Administrative and Mortality and Expense Risk Charges (continued)

In addition to M&E, the following subaccounts are assessed a daily charge for fund facilitation fees that is based on their actual policy (continued):


Subaccount		Facilitation Fee Assessed
Vanguard^® Real Estate Index		0.20% - 0.60%
Vanguard^® Short-Term Investment Grade		0.20% - 0.60%
Vanguard^® Total Bond Market Index		0.20% - 0.60%
Voya Global Perspectives Class S Shares		0.14%
Voya Large Cap Value Class S Shares		0.14%
Voya Strategic Allocation Conservative Class S Shares		0.14%
Voya Strategic Allocation Moderate Class S Shares		0.14%
Wanger Acorn		0.30%
Wanger International		0.30%

7. Income Tax

Operations of the Separate Account form a part of TFLIC, which is taxed as a life insurance company under Subchapter L of the Internal Revenue Code of 1986, as amended (the Code). The operations of the Separate Account are accounted for separately from other operations of TFLIC for purposes of federal income taxation. The Separate Account is not separately taxable as a regulated investment company under Subchapter M of the Code and is not otherwise taxable as an entity separate from TFLIC. Under existing federal income tax laws, the income of the Separate Account is not taxable to TFLIC, as long as earnings are credited under the variable annuity contracts.

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Notes to Financial Statements

December 31, 2023

8. Subsequent Events

The Separate Account has evaluated the financial statements for subsequent events through the date which the financial statements were issued. During this period, there were no subsequent events requiring recognition in the financial statements.

9. Related Parties

Transamerica Capital, Inc. (TCI), a wholesaling broker-dealer, is an affiliated entity of TFLIC and an indirect wholly owned subsidiary of Aegon N.V. TCI distributes TFLIC’s products through broker-dealers and other financial intermediaries.

The subaccounts invest in the mutual funds listed in Footnote 1. These investments include funds managed by Transamerica Asset Management, Inc. (TAM). Transamerica Fund Services, Inc. (TFS) serves as a transfer agent to TAM, and Aegon USA Asset Management Holding, LLC (AAM) serves as a sub-advisor for certain funds managed by TAM. TAM, TFS and AAM are affiliated entities of TFLIC and indirect wholly owned subsidiaries of Aegon N.V. Funds managed by TAM are identified by their fund name, which includes reference to Aegon, Transamerica or both. The Separate Account pays management fees to the related funds as detailed in the fund prospectus.

No charges other than those disclosed in Footnote 6 are deducted for the service rendered by related parties.

Contract owners may transfer funds between available subaccount options within the Separate Account. These transfers are performed at unit value at the time of the transfer.