Delaware Life New York Variable Account C

Delaware Life NY Variable

Account C – Regatta

Financial Statements as of and for the Year Ended December 31, 2023 and Report of Independent Registered Public Accounting Firm

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

Index

December 31, 2023



	Page(s)

Report of Independent Registered Public Accounting Firm		1-4

Financial Statements

Statement of Assets and Liabilities		5-11

Statements of Operations		12-50

Statements of Changes in Net Assets		51-108

Notes to the Financial Statements		109-141

Report of Independent Registered Public Accounting Firm

To the Board of Directors of Delaware Life Insurance Company of New York and the Contract Owners of Delaware Life NY Variable Account C - Regatta:

Opinion on the Financial Statements

We have audited the accompanying statements of assets and liabilities of the Sub-Accounts listed in the Appendix that comprise Delaware Life NY Variable Account C - Regatta (the Separate Account), as of December 31, 2023, the related statements of operations and changes in net assets for the periods indicated in the Appendix, and the related notes (collectively, the financial statements) and the financial highlights for each of the years or periods in the three-year period then ended. In our opinion, the financial statements and financial highlights present fairly, in all material respects, the financial position of the Sub-Accounts as of December 31, 2023, the results of their operations and changes in their net assets for the periods indicated in the Appendix, and the financial highlights for each of the years or periods in the three-year period then ended, in conformity with U.S. generally accepted accounting principles. The financial highlights for each of the years or periods ended on or prior to December 31, 2020 were audited by other independent registered public accountants whose report, dated April 28, 2021, expressed an unqualified opinion on those financial highlights.

Basis for Opinion

These financial statements and financial highlights are the responsibility of the Sub-Accounts’ management. Our responsibility is to express an opinion on these financial statements and financial highlights 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 the Sub-Accounts 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 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 and financial highlights 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 and financial highlights, 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 and financial highlights. Such procedures also included confirmation of securities owned as of December 31, 2023, by correspondence with the transfer agent of the underlying mutual funds; when replies were not received from the transfer agent, we performed other auditing procedures. 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. We believe that our audits provide a reasonable basis for our opinion.

/s/ KPMG LLP

We have served as the auditor of Delaware Life Insurance Company of New York’s Separate Accounts since 2021.

Hartford, Connecticut

April 23, 2024

Appendix

AB VPS Balanced Hedged Allocation Portfolio (Class B) Sub-Account (AL1) (1)

AB VPS Dynamic Asset Allocation Portfolio Class B Sub-Account (AO5) (1)

AB VPS Sustainable International Thematic Portfolio (Class B) Sub-Account (AM2) (1)

AB VPS International Value Portfolio (Class B) Sub-Account (A98) (1)

AB VPS Discovery Value Portfolio Sub-Account (A74) (1) (2)

BlackRock Global Allocation V.I. Fund (Class III) Sub-Account (B18) (1)

Columbia Variable Portfolio - Large Cap Growth Fund Class 2 Sub-Account (C60) (1)

CTIVP - Principal Blue Chip Growth Fund Class 2 Sub-Account (C90) (1)

Columbia Variable Portfolio - Overseas Core Fund Class 2 Sub-Account (C58) (1)

Fidelity VIP Balanced Portfolio (Service Class 2) Sub-Account (FD7) (1)

Fidelity VIP Contrafund Portfolio (Service Class 2) Sub-Account (F24) (1)

Fidelity VIP Freedom 2010 Portfolio (Service Class 2) Sub-Account (F88) (1)

Fidelity VIP Freedom 2015 Portfolio (Service Class 2) Sub-Account (FB9) (1)

Fidelity VIP Freedom 2020 Portfolio (Service Class 2) Sub-Account (F15) (1)

Fidelity VIP Mid Cap Portfolio (Service Class 2) Sub-Account (F41) (1)

First Eagle Overseas Variable Fund Sub-Account (FE3) (1)

Franklin Templeton Developing Markets VIP Fund Class 2 Sub-Account (T21) (1)

Franklin Templeton Foreign VIP Fund Class 2 Sub-Account (T20) (1)

Franklin Templeton Allocation VIP Fund Class 2 Sub-Account (FE6) (1)

Franklin Templeton Global Bond VIP Fund Class 4 Sub-Account (T59) (1)

Franklin Templeton Growth VIP Fund Class 2 Sub-Account (F56) (1)

Franklin Templeton Income VIP Fund Class 2 Sub-Account (F59) (1)

Franklin Templeton Income VIP Fund Class 4 Sub-Account (FF0) (1)

Franklin Templeton Mutual Shares VIP Fund Class 2 Sub-Account (F54) (1)

Franklin Templeton Mutual Shares VIP Fund Class 4 Sub-Account (FG8) (3)

Franklin Templeton Small Cap Value VIP Fund Class 2 Sub-Account (F53) (1)

Franklin Templeton Small Cap Value VIP Fund Class 4 Sub-Account (FJ9) (1)

Franklin Templeton Strategic Income VIP Fund Class 2 Sub-Account (T28) (1)

Franklin Templeton Strategic Income VIP Fund Class 4 Sub-Account (FJ0) (1)

Invesco V.I. American Value Fund Series II Sub-Account (V35) (1)

Invesco V.I. Comstock Fund Series II Sub-Account (V13) (1)

Invesco V.I. Equity and Income Fund Series II Sub-Account (V11) (1)

Invesco V.I. EQV International Equity Fund Series II Sub-Account (AC1) (1)

LVIP JPMorgan Core Bond Fund Service Class Sub-Account (J88) (1) (4)

LVIP JPMorgan U.S. Equity Fund Service Class Sub-Account (J94) (1) (5)

Lazard Retirement Emerging Markets Equity Portfolio Service Class Sub-Account (L11) (1)

Lord Abbett Series Fund - Growth Opportunities Portfolio VC Sub-Account (L18) (1)

Lord Abbett Series Fund- Fundamental Equity Portfolio VC Sub-Account (L17) (1)

MFS U.S. Government Money Market Portfolio Initial Class Sub-Account (MD8) (1)

MFS VIT Total Return Series Initial Class Sub-Account (M07) (1)

MFS VIT Total Return Series Service Class Sub-Account (M35) (1)

MFS VIT I Growth Series Initial Class Sub-Account (M31) (1)

MFS VIT I Growth Series Service Class Sub-Account (M80) (1)

MFS VIT I Mid Cap Growth Series Service Class Sub-Account (M41) (1)

MFS VIT I New Discovery Series Initial Class Sub-Account (M05) (1)

MFS VIT I New Discovery Series Service Class Sub-Account (M42) (1)

MFS VIT I Total Return Bond Series Service Class Sub-Account (M89) (1)

MFS VIT I Research Series Service Class Sub-Account (M82) (1)

MFS VIT I Utilities Series Initial Class Sub-Account (M44) (1)

MFS VIT I Utilities Series Service Class Sub-Account (M40) (1)

MFS VIT I Value Series Initial Class Sub-Account (M83) (1)

MFS VIT I Value Series Service Class Sub-Account (M08) (1)

MFS VIT II Blended Research Core Equity Portfolio I Class Sub-Account (MB6) (1)

MFS VIT II Blended Research Core Equity Portfolio S Class Sub-Account (MB7) (1)

MFS VIT II Corporate Bond Portfolio I Class Sub-Account (MC0) (1)

MFS VIT II Corporate Bond Portfolio S Class Sub-Account (MA0) (1)

MFS VIT II Core Equity Portfolio I Class Sub-Account (MC2) (1)

MFS VIT II Core Equity Portfolio S Class Sub-Account (MC1) (1)

MFS VIT II Emerging Markets Equity Portfolio I Class Sub-Account (MC3) (1)

MFS VIT II Emerging Markets Equity Portfolio S Class Sub-Account (MA1) (1)

MFS VIT II Global Governments Portfolio I Class Sub-Account (MC4) (1)

MFS VIT II Global Governments Portfolio S Class Sub-Account (MC5) (1)

MFS VIT II Global Growth Portfolio I Class Sub-Account (MC6) (1)

MFS VIT II Global Growth Portfolio S Class Sub-Account (MC7) (1)

MFS VIT II Global Research Portfolio I Class Sub-Account (MC8) (1)

MFS VIT II Global Research Portfolio S Class Sub-Account (MC9) (1)

MFS VIT II Global Tactical Allocation Portfolio I Class Sub-Account (MD0) (1)

MFS VIT II Global Tactical Allocation Portfolio S Class Sub-Account (M92) (1)

MFS VIT II Government Securities Portfolio I Class Sub-Account (M96) (1)

MFS VIT II Government Securities Portfolio S Class Sub-Account (MD2) (1)

MFS VIT II High Yield Portfolio I Class Sub-Account (MA6) (1)

MFS VIT II High Yield Portfolio Service Class Sub-Account (MA3) (1)

MFS VIT II International Growth Portfolio I Class Sub-Account (M97) (1)

MFS VIT II International Growth Portfolio S Class Sub-Account (MD5) (1)

MFS VIT II International Intrinsic Value Portfolio Initial Class Sub-Account (M98) (1)

MFS VIT II International Intrinsic Value Portfolio Service Class Sub-Account (M93) (1)

MFS VIT II Massachusetts Investors Growth Stock Portfolio I Class Sub-Account (MD6) (1)

MFS VIT II Massachusetts Investors Growth Stock Portfolio S Class Sub-Account (MB3) (1)

MFS U.S. Government Money Market Portfolio Service Class Sub-Account (MD9) (1)

MFS VIT II Research International Portfolio I Class Sub-Account (ME2) (1)

MFS VIT II Research International Portfolio S Class Sub-Account (ME3) (1)

MFS VIT II Income Portfolio I Class Sub-Account (MA5) (1)

MFS VIT II Income Portfolio S Class Sub-Account (MA7) (1)

MFS VIT III Blended Research Small Cap Equity Portfolio Service Class Sub-Account (MF3) (1)

MFS VIT III Conservative Allocation Portfolio Service Class Sub-Account (MF5) (1)

MFS VIT III Global Real Estate Portfolio Initial Class Sub-Account (MF6) (1)

MFS VIT III Global Real Estate Portfolio Service Class Sub-Account (MF7) (1)

MFS VIT III Growth Allocation Portfolio Service Class Sub-Account (MF9) (1)

MFS VIT III Inflation Adjusted Bond Portfolio Service Class Sub-Account (MG1) (1)

MFS VIT III Limited Maturity Portfolio Initial Class Sub-Account (MF2) (1)

MFS VIT III Limited Maturity Portfolio Service Class Sub-Account (MG2) (1)

MFS VIT III Mid Cap Value Portfolio Initial Class Sub-Account (MG3) (1)

MFS VIT III Mid Cap Value Portfolio Service Class Sub-Account (MG4) (1)

MFS VIT III Moderate Allocation Portfolio Service Class Sub-Account (MG6) (1)

MFS VIT III New Discovery Value Portfolio Service Class Sub-Account (MG7) (1)

Morgan Stanley Variable Insurance Fund, Inc. Growth Portfolio Class II Sub-Account (V44) (1)

Morgan Stanley Variable Insurance Fund, Inc. Discovery Portfolio Class II Sub-Account (V43) (1)

Invesco V.I. Capital Appreciation Fund, Series II Sub-Account (O19) (1)

Invesco V.I. Conservative Balanced Fund, Series II Sub-Account (O23) (1)

Invesco V.I. Global Fund, Series II Sub-Account (O20) (1)

Invesco V.I. Main Street Fund, Series II Sub-Account (O21) (1)

Invesco V.I. Main Street Small Cap Fund, Series II Sub-Account (O04) (1)

PIMCO VIT All Asset Portfolio Admin Class Sub-Account (P08) (1)

PIMCO VIT All Asset Portfolio Advisor Class Sub-Account (PC0) (1)

PIMCO VIT CommodityRealReturn Strategy Portfolio Advisor Class Sub-Account (P70) (1)

PIMCO VIT CommodityRealReturnTM Strategy Portfolio Admin Class Sub-Account (P10) (1)

PIMCO VIT Emerging Markets Bond Portfolio Admin Class Sub-Account (PK8) (1)

PIMCO VIT Emerging Markets Bond Portfolio Advisor Class Sub-Account (P20) (6)

PIMCO VIT Global Managed Asset Allocation Portfolio Advisor Class Sub-Account (PD6) (1)

PIMCO VIT StocksPLUS Global Portfolio Advisor Class Sub-Account (PH2) (1)

PIMCO VIT Real Return Portfolio Admin Class Sub-Account (P06) (1)

PIMCO VIT Total Return Portfolio Admin Class Sub-Account (P07) (1)

Putnam VT Multi-Asset Absolute Return Fund Class IB Sub-Account (PI3) (7)

Putman VT Large Cap Value Fund Class IB Sub-Account (P72) (1)

Wanger Select Fund Sub-Account (W41) (7)

Wanger Acorn Sub-Account (W42) (1)

(1)

Statement of assets and liabilities as of December 31, 2023, the related statement of operations for the year then ended, the statements of changes in net assets for each of the years in the two-year period then ended, and the financial highlights for each of the years in the three-year period then ended. Financial highlights for the years or periods ended on or prior to December 31, 2020 were audited by other independent registered public accountants.

(2)

Formerly AB VPS Small/Mid Cap Value Portfolio (Class B).

(3)

Statement of operations for the year ended December 31, 2023, statements of changes in net assets for each of the years in the two-year period then ended.

(4)

Formerly JPMorgan Insurance Trust Core Bond Portfolio Class 2.

(5)

Formerly JPMorgan Insurance Trust U.S. Equity Portfolio Class 2.

(6)

Statement of changes in net assets for the year ended December 31, 2022.

(7)

Statement of operations and statements of changes in net assets for the period January 1, 2023 to April 21, 2023 and for the year ended December 31, 2022.

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES

DECEMBER 31, 2023


			Assets								Liabilities

	Shares		Cost		Investments at fair value		Receivable from Sponsor		Total assets		Payable to Sponsor		Net Assets

AB VPS Balanced Hedged Allocation Portfolio (Class B) Sub-Account (AL1)		123,646	$	1,218,712	$	1,067,069	$	-	$	1,067,069	$	100	$	1,066,969
AB VPS Dynamic Asset Allocation Portfolio Class B Sub-Account (AO5)		674,669		7,092,943		6,004,558		-		6,004,558		540		6,004,018
AB VPS Sustainable International Thematic Portfolio (Class B) Sub-Account (AM2)		11,686		231,290		202,523		-		202,523		18		202,505
AB VPS International Value Portfolio (Class B) Sub-Account (A98)		47,473		631,686		698,326		-		698,326		65		698,261
AB VPS Discovery Value Portfolio Sub-Account (A74) ¹		36,055		523,800		628,799		-		628,799		57		628,742
BlackRock Global Allocation V.I. Fund (Class III) Sub-Account (B18)		1,508,317		21,417,954		19,653,375		1,635		19,655,010		1,836		19,653,174
Columbia Variable Portfolio - Large Cap Growth Fund Class 2 Sub-Account (C60)		55,381		1,129,873		1,994,830		180		1,995,010		185		1,994,825
CTIVP - Principal Blue Chip Growth Fund Class 2 Sub-Account (C90)		14,992		424,810		855,417		-		855,417		81		855,336
Columbia Variable Portfolio - Overseas Core Fund Class 2 Sub-Account (C58)		20,392		252,227		269,583		-		269,583		26		269,557
Fidelity VIP Balanced Portfolio (Service Class 2) Sub-Account (FD7)		235,061		4,276,298		5,063,209		-		5,063,209		472		5,062,737
Fidelity VIP Contrafund Portfolio (Service Class 2) Sub-Account (F24)		249,557		9,512,441		11,686,737		5,761		11,692,498		1,109		11,691,389
Fidelity VIP Freedom 2010 Portfolio (Service Class 2) Sub-Account (F88)		2,385		29,642		26,756		-		26,756		2		26,754
Fidelity VIP Freedom 2015 Portfolio (Service Class 2) Sub-Account (FB9)		51,812		666,791		591,171		-		591,171		56		591,115
Fidelity VIP Freedom 2020 Portfolio (Service Class 2) Sub-Account (F15)		57,392		737,140		711,664		-		711,664		63		711,601
Fidelity VIP Mid Cap Portfolio (Service Class 2) Sub-Account (F41)		88,250		2,644,478		3,061,406		213		3,061,619		285		3,061,334
First Eagle Overseas Variable Fund Sub-Account (FE3)		646,214		15,868,595		14,604,428		4,498		14,608,926		1,392		14,607,534
Franklin Templeton Developing Markets VIP Fund Class 2 Sub-Account (T21)		97,542		888,779		802,771		59		802,830		73		802,757
Franklin Templeton Foreign VIP Fund Class 2 Sub-Account (T20)		308,215		3,865,858		4,388,979		-		4,388,979		572		4,388,407
Franklin Templeton Allocation VIP Fund Class 2 Sub-Account (FE6)		186,225		1,066,730		912,503		-		912,503		79		912,424
Franklin Templeton Global Bond VIP Fund Class 4 Sub-Account (T59)		6,122		91,365		80,387		-		80,387		7		80,380
Franklin Templeton Growth VIP Fund Class 2 Sub-Account (F56)		53,038		570,334		635,928		-		635,928		59		635,869
Franklin Templeton Income VIP Fund Class 2 Sub-Account (F59)		189,829		2,777,841		2,695,578		83		2,695,661		241		2,695,420
Franklin Templeton Income VIP Fund Class 4 Sub-Account (FF0)		1,396		21,887		20,486		-		20,486		2		20,484
Franklin Templeton Mutual Shares VIP Fund Class 2 Sub-Account (F54)		535,046		8,497,933		8,202,248		3,946		8,206,194		764		8,205,430
Franklin Templeton Mutual Shares VIP Fund Class 4 Sub-Account (FG8) ²		-		-		-		-		-		-		-
Franklin Templeton Small Cap Value VIP Fund Class 2 Sub-Account (F53)		85,689		1,025,010		1,137,096		-		1,137,096		110		1,136,986
Franklin Templeton Small Cap Value VIP Fund Class 4 Sub-Account (FJ9)		3,492		40,945		48,462		-		48,462		5		48,457
Franklin Templeton Strategic Income VIP Fund Class 2 Sub-Account (T28)		55,610		565,701		501,045		-		501,045		46		500,999
Franklin Templeton Strategic Income VIP Fund Class 4 Sub-Account (FJ0)		125		1,457		1,164		-		1,164		-		1,164
Invesco V.I. American Value Fund Series II Sub-Account (V35)		12,400		166,702		170,247		-		170,247		17		170,230
Invesco V.I. Comstock Fund Series II Sub-Account (V13)		81,305		1,372,572		1,591,949		-		1,591,949		153		1,591,796
Invesco V.I. Equity and Income Fund Series II Sub-Account (V11)		220,801		3,726,729		3,612,303		-		3,612,303		309		3,611,994
Invesco V.I. EQV International Equity Fund Series II Sub-Account (AC1)		5,613		186,353		187,880		-		187,880		21		187,859
LVIP JPMorgan Core Bond Fund Service Class Sub-Account (J88) ¹		153,255		1,659,270		1,493,772		-		1,493,772		137		1,493,635
LVIP JPMorgan U.S. Equity Fund Service Class Sub-Account (J94) ¹		27,285		826,257		1,008,918		-		1,008,918		102		1,008,816
Lazard Retirement Emerging Markets Equity Portfolio Service Class Sub-Account (L11)		82,651		1,511,571		1,721,614		-		1,721,614		165		1,721,449
Lord Abbett Series Fund - Growth Opportunities Portfolio VC Sub-Account (L18)		120,608		1,405,711		1,075,825		-		1,075,825		221		1,075,604
Lord Abbett Series Fund- Fundamental Equity Portfolio VC Sub-Account (L17)		114,132		1,712,612		1,916,269		-		1,916,269		179		1,916,090
MFS U.S. Government Money Market Portfolio Initial Class Sub-Account (MD8)		891,662		891,662		891,662		1,377		893,039		68		892,971
MFS VIT Total Return Series Initial Class Sub-Account (M07)		284,343		6,653,495		6,613,823		-		6,613,823		1,921		6,611,902
MFS VIT Total Return Series Service Class Sub-Account (M35)		806,853		18,509,705		18,299,431		1,829		18,301,260		1,660		18,299,600
MFS VIT I Growth Series Initial Class Sub-Account (M31)		112,301		6,018,240		6,770,599		5,039		6,775,638		517		6,775,121
MFS VIT I Growth Series Service Class Sub-Account (M80)		14,428		811,489		803,372		-		803,372		80		803,292
MFS VIT I Mid Cap Growth Series Service Class Sub-Account (M41)		110,663		963,432		821,116		-		821,116		79		821,037
MFS VIT I New Discovery Series Initial Class Sub-Account (M05)		37,295		661,982		482,602		6,237		488,839		37		488,802

The accompanying notes are an integral part of these financial statements.

- 5 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023


			Assets								Liabilities

	Shares		Cost		Investments at fair value		Receivable from Sponsor		Total assets		Payable to Sponsor		Net Assets


MFS VIT I New Discovery Series Service Class Sub-Account (M42)		150,886	$	1,977,722	$	1,523,944	$	-	$	1,523,944	$	252	$	1,523,692
MFS VIT I Total Return Bond Series Service Class Sub-Account (M89)		1,859,453		23,925,994		21,327,921		106		21,328,027		1,976		21,326,051
MFS VIT I Research Series Service Class Sub-Account (M82)		257,907		7,350,412		8,077,638		6,604		8,084,242		765		8,083,477
MFS VIT I Utilities Series Initial Class Sub-Account (M44)		85,174		2,687,013		2,746,860		-		2,746,860		2,411		2,744,449
MFS VIT I Utilities Series Service Class Sub-Account (M40)		59,044		1,865,522		1,862,262		-		1,862,262		251		1,862,011
MFS VIT I Value Series Initial Class Sub-Account (M83)		303,418		5,920,163		6,453,705		224		6,453,929		562		6,453,367
MFS VIT I Value Series Service Class Sub-Account (M08)		236,110		4,437,743		4,889,845		135		4,889,980		459		4,889,521
MFS VIT II Blended Research Core Equity Portfolio I Class Sub-Account (MB6)		178,322		9,020,679		9,887,968		124,357		10,012,325		756		10,011,569
MFS VIT II Blended Research Core Equity Portfolio S Class Sub-Account (MB7)		49,557		2,535,598		2,708,793		-		2,708,793		280		2,708,513
MFS VIT II Corporate Bond Portfolio I Class Sub-Account (MC0)		75,806		831,642		720,914		-		720,914		26,590		694,324
MFS VIT II Corporate Bond Portfolio S Class Sub-Account (MA0)		915,253		10,128,877		8,575,925		78		8,576,003		779		8,575,224
MFS VIT II Core Equity Portfolio I Class Sub-Account (MC2)		58,896		1,465,155		1,629,658		-		1,629,658		125		1,629,533
MFS VIT II Core Equity Portfolio S Class Sub-Account (MC1)		59,832		1,437,413		1,624,427		-		1,624,427		160		1,624,267
MFS VIT II Emerging Markets Equity Portfolio I Class Sub-Account (MC3)		13,876		201,263		172,894		2,749		175,643		13		175,630
MFS VIT II Emerging Markets Equity Portfolio S Class Sub-Account (MA1)		81,705		1,084,823		1,000,069		-		1,000,069		93		999,976
MFS VIT II Global Governments Portfolio I Class Sub-Account (MC4)		12,093		129,944		106,538		71		106,609		8		106,601
MFS VIT II Global Governments Portfolio S Class Sub-Account (MC5)		180		1,908		1,553		-		1,553		-		1,553
MFS VIT II Global Growth Portfolio I Class Sub-Account (MC6)		66,568		1,647,927		1,800,011		8,433		1,808,444		137		1,808,307
MFS VIT II Global Growth Portfolio S Class Sub-Account (MC7)		98		2,051		2,621		-		2,621		-		2,621
MFS VIT II Global Research Portfolio I Class Sub-Account (MC8)		134,843		3,549,205		4,286,665		-		4,286,665		2,955		4,283,710
MFS VIT II Global Research Portfolio S Class Sub-Account (MC9)		1,607		41,575		50,801		-		50,801		5		50,796
MFS VIT II Global Tactical Allocation Portfolio I Class Sub-Account (MD0)		66,403		976,249		905,077		7,089		912,166		69		912,097
MFS VIT II Global Tactical Allocation Portfolio S Class Sub-Account (M92)		1,525,237		22,375,779		20,346,663		12,663		20,359,326		1,878		20,357,448
MFS VIT II Government Securities Portfolio I Class Sub-Account (M96)		87,211		1,052,546		947,980		-		947,980		88		947,892
MFS VIT II Government Securities Portfolio S Class Sub-Account (MD2)		778,393		9,484,779		8,422,210		135		8,422,345		776		8,421,569
MFS VIT II High Yield Portfolio I Class Sub-Account (MA6)		186,407		1,039,092		932,035		54,250		986,285		71		986,214
MFS VIT II High Yield Portfolio Service Class Sub-Account (MA3)		246,124		1,317,198		1,215,851		-		1,215,851		428		1,215,423
MFS VIT II International Growth Portfolio I Class Sub-Account (M97)		19,480		263,237		285,779		7,755		293,534		22		293,512
MFS VIT II International Growth Portfolio S Class Sub-Account (MD5)		27,991		375,249		403,915		-		403,915		39		403,876
MFS VIT II International Intrinsic Value Portfolio Initial Class Sub-Account (M98)		36,259		860,270		1,066,005		4,762		1,070,767		81		1,070,686
MFS VIT II International Intrinsic Value Portfolio Service Class Sub-Account (M93)		89,598		2,524,888		2,583,119		279		2,583,398		236		2,583,162
MFS VIT II Massachusetts Investors Growth Stock Portfolio I Class Sub-Account (MD6)		419,308		8,408,437		9,488,930		27,014		9,515,944		725		9,515,219
MFS VIT II Massachusetts Investors Growth Stock Portfolio S Class Sub-Account (MB3)		28,114		536,452		621,319		-		621,319		202		621,117
MFS U.S. Government Money Market Portfolio Service Class Sub-Account (MD9)		6,308,283		6,308,283		6,308,283		312		6,308,595		573		6,308,022
MFS VIT II Research International Portfolio I Class Sub-Account (ME2)		18,539		295,970		312,933		-		312,933		24		312,909
MFS VIT II Research International Portfolio S Class Sub-Account (ME3)		100,664		1,539,647		1,674,041		56		1,674,097		153		1,673,944
MFS VIT II Income Portfolio I Class Sub-Account (MA5)		108,417		1,047,991		907,447		-		907,447		26,620		880,827

The accompanying notes are an integral part of these financial statements.

- 6 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023


			Assets								Liabilities

	Shares		Cost		Investments at fair value		Receivable from Sponsor		Total assets		Payable to Sponsor		Net Assets


MFS VIT II Income Portfolio S Class Sub-Account (MA7)		4,910	$	39,275	$	40,850	$	-	$	40,850	$	3	$	40,847
MFS VIT III Blended Research Small Cap Equity Portfolio Service Class Sub-Account (MF3)		209,898		1,879,471		1,991,930		196		1,992,126		182		1,991,944
MFS VIT III Conservative Allocation Portfolio Service Class Sub-Account (MF5)		1,657,804		17,956,014		15,550,206		50,015		15,600,221		1,435		15,598,786
MFS VIT III Global Real Estate Portfolio Initial Class Sub-Account (MF6)		3,269		44,323		42,753		25		42,778		4		42,774
MFS VIT III Global Real Estate Portfolio Service Class Sub-Account (MF7)		146,451		2,348,151		2,332,969		-		2,332,969		282		2,332,687
MFS VIT III Growth Allocation Portfolio Service Class Sub-Account (MF9)		1,798,343		19,610,314		17,264,097		-		17,264,097		1,655		17,262,442
MFS VIT III Inflation Adjusted Bond Portfolio Service Class Sub-Account (MG1)		657,854		6,542,744		5,400,979		6		5,400,985		501		5,400,484
MFS VIT III Limited Maturity Portfolio Initial Class Sub-Account (MF2)		808,817		8,281,351		8,063,908		25		8,063,933		734		8,063,199
MFS VIT III Limited Maturity Portfolio Service Class Sub-Account (MG2)		424,478		4,343,238		4,236,291		21		4,236,312		399		4,235,913
MFS VIT III Mid Cap Value Portfolio Initial Class Sub-Account (MG3)		132,496		1,039,755		1,302,440		-		1,302,440		121		1,302,319
MFS VIT III Mid Cap Value Portfolio Service Class Sub-Account (MG4)		124,605		923,067		1,206,177		-		1,206,177		112		1,206,065
MFS VIT III Moderate Allocation Portfolio Service Class Sub-Account (MG6)		7,028,198		86,208,182		75,412,568		52,126		75,464,694		7,059		75,457,635
MFS VIT III New Discovery Value Portfolio Service Class Sub-Account (MG7)		53,470		399,483		420,277		-		420,277		35		420,242
Morgan Stanley Variable Insurance Fund, Inc. Growth Portfolio Class II Sub-Account (V44)		60,369		519,527		611,543		-		611,543		64		611,479
Morgan Stanley Variable Insurance Fund, Inc. Discovery Portfolio Class II Sub-Account (V43)		60,417		279,450		244,690		-		244,690		23		244,667
Invesco V.I. Capital Appreciation Fund, Series II Sub-Account (O19)		29,441		1,257,175		1,314,241		77		1,314,318		126		1,314,192
Invesco V.I. Conservative Balanced Fund, Series II Sub-Account (O23)		21,522		322,541		324,770		-		324,770		30		324,740
Invesco V.I. Global Fund, Series II Sub-Account (O20)		51,018		1,873,162		1,811,148		-		1,811,148		351		1,810,797
Invesco V.I. Main Street Fund, Series II Sub-Account (O21)		405,187		8,130,907		7,200,176		-		7,200,176		854		7,199,322
Invesco V.I. Main Street Small Cap Fund, Series II Sub-Account (O04)		2,231		46,825		58,678		-		58,678		6		58,672
PIMCO VIT All Asset Portfolio Admin Class Sub-Account (P08)		75,257		770,144		681,072		-		681,072		58		681,014
PIMCO VIT All Asset Portfolio Advisor Class Sub-Account (PC0)		169,730		1,755,338		1,561,514		-		1,561,514		143		1,561,371
PIMCO VIT CommodityRealReturn Strategy Portfolio Advisor Class Sub-Account (P70)		2,650		18,081		14,467		-		14,467		1		14,466
PIMCO VIT CommodityRealReturnTM Strategy Portfolio Admin Class Sub-Account (P10)		227,448		1,430,247		1,216,846		90		1,216,936		113		1,216,823
PIMCO VIT Emerging Markets Bond Portfolio Admin Class Sub-Account (PK8)		42,803		524,440		451,572		-		451,572		42		451,530
PIMCO VIT Emerging Markets Bond Portfolio Advisor Class Sub-Account (P20) ²		-		-		-		-		-		-		-
PIMCO VIT Global Managed Asset Allocation Portfolio Advisor Class Sub-Account (PD6)		3,159,126		34,368,498		29,695,786		13,196		29,708,982		2,740		29,706,242
PIMCO VIT StocksPLUS Global Portfolio Advisor Class Sub-Account (PH2)		7,175		52,985		50,078		-		50,078		4		50,074
PIMCO VIT Real Return Portfolio Admin Class Sub-Account (P06)		108,090		1,365,434		1,250,596		-		1,250,596		116		1,250,480
PIMCO VIT Total Return Portfolio Admin Class Sub-Account (P07)		481,335		5,130,691		4,418,657		1,787		4,420,444		409		4,420,035
Putnam VT Multi-Asset Absolute Return Fund Class IB Sub-Account (PI3) ³		-		-		-		-		-		-		-
Putman VT Large Cap Value Fund Class IB Sub-Account (P72)		17,571		424,140		506,394		-		506,394		48		506,346
Wanger Select Fund Sub-Account (W41) ³		-		-		-		-		-		-		-
Wanger Acorn Sub-Account (W42)		190		2,273		2,529		-		2,529		-		2,529

¹ This Sub-Account had a name change in 2023. Refer to Note 1 in the Variable Account’s Notes to Financial Statements for more information.

² This Sub-Account is active but had zero balance in 2023.

³ This Sub-Account was closed in 2023 due to merger. Refer to Note 1 in the Variable Account’s Notes to Financial Statements for more information.

The accompanying notes are an integral part of these financial statements.

- 7 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023



	Units		Value Applicable to Owners of Deferred Variable Annuity Contracts		Reserve for Variable Annuities		Net Assets

AL1		63,140	$	1,066,969	$	-	$	1,066,969
AO5		469,162		6,004,018		-		6,004,018
AM2		18,527		202,505		-		202,505
A98		88,579		698,261		-		698,261
A74		22,147		628,742		-		628,742
B18		996,807		19,611,503		41,671		19,653,174
C60		76,851		1,993,388		1,437		1,994,825
C90		35,079		855,336		-		855,336
C58		20,243		269,557		-		269,557
FD7		188,696		5,062,737		-		5,062,737
F24		332,496		11,646,684		44,705		11,691,389
F88		1,474		26,754		-		26,754
FB9		30,543		591,115		-		591,115
F15		34,159		711,601		-		711,601
F41		107,105		3,059,631		1,703		3,061,334
FE3		891,900		14,576,691		30,843		14,607,534
T21		51,418		802,285		472		802,757
T20		211,419		4,376,233		12,174		4,388,407
FE6		51,241		912,424		-		912,424
T59		9,226		80,380		-		80,380
F56		25,295		635,869		-		635,869
F59		149,352		2,689,946		5,474		2,695,420
FF0		1,169		20,484		-		20,484
F54		300,655		8,178,372		27,058		8,205,430
F53		24,741		1,136,986		-		1,136,986
FJ9		1,712		48,457		-		48,457
T28		35,896		500,999		-		500,999

The accompanying notes are an integral part of these financial statements.

- 8 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023



	Units		Value Applicable to Owners of Deferred Variable Annuity Contracts		Reserve for Variable Annuities		Net Assets

FJ0		104	$	1,164	$	-	$	1,164
V35		6,433		170,230		-		170,230
V13		61,889		1,591,796		-		1,591,796
V11		149,272		3,611,994		-		3,611,994
AC1		11,505		187,859		-		187,859
J88		151,123		1,493,635		-		1,493,635
J94		24,274		1,008,816		-		1,008,816
L11		161,845		1,721,449		-		1,721,449
L18		31,306		1,067,134		8,470		1,075,604
L17		56,859		1,916,090		-		1,916,090
MD8		74,534		869,589		23,382		892,971
M07		376,551		6,311,909		299,993		6,611,902
M35		1,098,724		18,158,928		140,672		18,299,600
M31		81,119		6,682,949		92,172		6,775,121
M80		12,925		803,292		-		803,292
M41		20,043		821,037		-		821,037
M05		23,992		444,079		44,723		488,802
M42		62,043		1,513,313		10,379		1,523,692
M89		2,027,419		21,312,520		13,531		21,326,051
M82		263,588		8,038,189		45,288		8,083,477
M44		186,628		2,657,903		86,546		2,744,449
M40		132,549		1,854,987		7,024		1,862,011
M83		267,914		6,441,337		12,030		6,453,367
M08		192,464		4,888,710		811		4,889,521
MB6		133,804		9,234,522		777,047		10,011,569
MB7		56,566		2,702,054		6,459		2,708,513
MC0		30,739		668,217		26,107		694,324
MA0		517,096		8,570,125		5,099		8,575,224
MC2		26,623		1,629,533		-		1,629,533
MC1		46,678		1,624,267		-		1,624,267
MC3		7,548		154,409		21,221		175,630
MA1		69,968		999,976		-		999,976
MC4		6,802		105,554		1,047		106,601
MC5		124		1,553		-		1,553
MC6		24,551		1,757,663		50,644		1,808,307
MC7		52		2,621		-		2,621
MC8		97,214		4,120,354		163,356		4,283,710
MC9		1,467		50,796		-		50,796
MD0		25,384		850,452		61,645		912,097

The accompanying notes are an integral part of these financial statements.

- 9 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023



	Units		Value Applicable to Owners of Deferred Variable Annuity Contracts		Reserve for Variable Annuities		Net Assets

M92		1,430,361	$	20,326,075	$	31,373	$	20,357,448
M96		49,716		941,711		6,181		947,892
MD2		741,682		8,406,888		14,681		8,421,569
MA6		30,151		908,446		77,768		986,214
MA3		57,277		1,189,581		25,842		1,215,423
M97		7,740		233,026		60,486		293,512
MD5		20,799		403,876		-		403,876
M98		17,395		1,032,204		38,482		1,070,686
M93		118,936		2,580,933		2,229		2,583,162
MD6		226,718		9,245,690		269,529		9,515,219
MB3		12,086		604,397		16,720		621,117
MD9		706,215		6,259,212		48,810		6,308,022
ME2		11,548		312,909		-		312,909
ME3		64,199		1,673,497		447		1,673,944
MA5		42,678		854,705		26,122		880,827
MA7		2,191		40,847		-		40,847
MF3		74,131		1,986,242		5,702		1,991,944
MF5		850,063		15,453,724		145,062		15,598,786
MF6		1,297		41,956		818		42,774
MF7		104,020		2,322,324		10,363		2,332,687
MF9		572,305		17,261,007		1,435		17,262,442
MG1		511,921		5,394,561		5,923		5,400,484
MF2		780,071		8,032,095		31,104		8,063,199
MG2		430,640		4,231,643		4,270		4,235,913
MG3		41,209		1,302,319		-		1,302,319
MG4		39,744		1,206,065		-		1,206,065
MG6		3,107,195		75,328,489		129,146		75,457,635
MG7		10,512		420,242		-		420,242
V44		16,511		611,479		-		611,479
V43		7,775		244,667		-		244,667
O19		31,957		1,311,678		2,514		1,314,192
O23		26,083		324,740		-		324,740
O20		47,987		1,795,169		15,628		1,810,797
O21		181,573		7,152,528		46,794		7,199,322
O04		1,119		58,672		-		58,672
P08		38,549		681,014		-		681,014
PC0		113,076		1,561,371		-		1,561,371
P70		2,350		14,466		-		14,466

The accompanying notes are an integral part of these financial statements.

- 10 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023



	Units		Value Applicable to Owners of Deferred Variable Annuity Contracts		Reserve for Variable Annuities		Net Assets

P10		176,406	$	1,210,267	$	6,556	$	1,216,823
PK8		15,367		451,530		-		451,530
P20		-		-		-		-
PD6		1,949,486		29,673,548		32,694		29,706,242
PH2		2,431		50,074		-		50,074
P06		83,391		1,250,480		-		1,250,480
P07		294,733		4,406,509		13,526		4,420,035
PI3		-		-		-		-
P72		13,882		506,346		-		506,346
W41		-		-		-		-
W42		86		2,529		-		2,529

The accompanying notes are an integral part of these financial statements.

- 11 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2023



	AL1			AO5			AM2

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	9,400		$	35,494		$	-

Expenses:
Mortality and expense risk charges		(14,139	)		(72,238	)		(2,590	)
Distribution and administrative expense charges		(4,439	)		(25,406	)		(648	)

Net investment income (loss)		(9,178	)		(62,150	)		(3,238	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(82,227	)		(311,832	)		(6,702	)
Realized gain distributions		53,862			-			7,193

Net realized gains (losses)		(28,365	)		(311,832	)		491


Net change in unrealized appreciation (depreciation)		148,171			1,029,536			23,605


Net realized and change in unrealized gains (losses)		119,806			717,704			24,096


Net increase (decrease) in net assets from operations	$	110,628		$	655,554		$	20,858

The accompanying notes are an integral part of these financial statements.

- 12 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	A98			A74			B18

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	4,598		$	4,922		$	475,607

Expenses:
Mortality and expense risk charges		(10,287	)		(7,602	)		(255,814	)
Distribution and administrative expense charges		(2,522	)		(2,461	)		(78,503	)

Net investment income (loss)		(8,211	)		(5,141	)		141,290


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		7,398			28,235			(469,733	)
Realized gain distributions		-			51,752			-

Net realized gains (losses)		7,398			79,987			(469,733	)


Net change in unrealized appreciation (depreciation)		95,534			11,135			2,302,271


Net realized and change in unrealized gains (losses)		102,932			91,122			1,832,538


Net increase (decrease) in net assets from operations	$	94,721		$	85,981		$	1,973,828

The accompanying notes are an integral part of these financial statements.

- 13 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	C60			C90			C58

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	-		$	-		$	4,576

Expenses:
Mortality and expense risk charges		(27,077	)		(11,056	)		(3,434	)
Distribution and administrative expense charges		(7,165	)		(3,330	)		(1,259	)

Net investment income (loss)		(34,242	)		(14,386	)		(117	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		429,780			119,543			(550	)
Realized gain distributions		-			-			-

Net realized gains (losses)		429,780			119,543			(550	)


Net change in unrealized appreciation (depreciation)		302,875			157,479			33,774


Net realized and change in unrealized gains (losses)		732,655			277,022			33,224


Net increase (decrease) in net assets from operations	$	698,413		$	262,636		$	33,107

The accompanying notes are an integral part of these financial statements.

- 14 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	FD7			F24			F88

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	73,715		$	28,023		$	989

Expenses:
Mortality and expense risk charges		(64,344	)		(153,381	)		(348	)
Distribution and administrative expense charges		(16,915	)		(45,022	)		(93	)

Net investment income (loss)		(7,544	)		(170,380	)		548


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		75,675			616,533			(266	)
Realized gain distributions		177,490			411,018			1,840

Net realized gains (losses)		253,165			1,027,551			1,574


Net change in unrealized appreciation (depreciation)		591,171			2,249,200			(260	)


Net realized and change in unrealized gains (losses)		844,336			3,276,751			1,314


Net increase (decrease) in net assets from operations	$	836,792		$	3,106,371		$	1,862

The accompanying notes are an integral part of these financial statements.

- 15 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	FB9			F15			F41

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	19,719		$	20,634		$	11,349

Expenses:
Mortality and expense risk charges		(8,013	)		(8,617	)		(42,116	)
Distribution and administrative expense charges		(2,405	)		(2,452	)		(12,289	)

Net investment income (loss)		9,301			9,565			(43,056	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(8,418	)		2,181			142,490
Realized gain distributions		11,529			4,910			86,453

Net realized gains (losses)		3,111			7,091			228,943


Net change in unrealized appreciation (depreciation)		36,559			52,004			186,512


Net realized and change in unrealized gains (losses)		39,670			59,095			415,455


Net increase (decrease) in net assets from operations	$	48,971		$	68,660		$	372,399

The accompanying notes are an integral part of these financial statements.

- 16 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	FE3			T21			T20

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	-		$	17,476		$	137,847

Expenses:
Mortality and expense risk charges		(190,182	)		(11,162	)		(57,664	)
Distribution and administrative expense charges		(59,940	)		(2,799	)		(14,459	)

Net investment income (loss)		(250,122	)		3,515			65,724


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(207,665	)		(1,015	)		(50,360	)
Realized gain distributions		1,056,165			634			-

Net realized gains (losses)		848,500			(381	)		(50,360	)


Net change in unrealized appreciation (depreciation)		553,819			91,665			735,118


Net realized and change in unrealized gains (losses)		1,402,319			91,284			684,758


Net increase (decrease) in net assets from operations	$	1,152,197		$	94,799		$	750,482

The accompanying notes are an integral part of these financial statements.

- 17 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	FE6			T59			F56

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	12,563		$	-		$	20,457

Expenses:
Mortality and expense risk charges		(10,968	)		(935	)		(8,385	)
Distribution and administrative expense charges		(2,816	)		(295	)		(2,106	)

Net investment income (loss)		(1,221	)		(1,230	)		9,966


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(27,119	)		(1,284	)		732
Realized gain distributions		14,582			-			-

Net realized gains (losses)		(12,537	)		(1,284	)		732


Net change in unrealized appreciation (depreciation)		119,456			3,467			97,493


Net realized and change in unrealized gains (losses)		106,919			2,183			98,225


Net increase (decrease) in net assets from operations	$	105,698		$	953		$	108,191

The accompanying notes are an integral part of these financial statements.

- 18 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	F59			FF0			F54

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	136,975		$	1,618		$	148,673

Expenses:
Mortality and expense risk charges		(33,974	)		(494	)		(108,075	)
Distribution and administrative expense charges		(10,572	)		(156	)		(26,654	)

Net investment income (loss)		92,429			968			13,944


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(3,211	)		376			(235,385	)
Realized gain distributions		166,058			1,993			684,296

Net realized gains (losses)		162,847			2,369			448,911


Net change in unrealized appreciation (depreciation)		(70,070	)		(1,015	)		415,358


Net realized and change in unrealized gains (losses)		92,777			1,354			864,269


Net increase (decrease) in net assets from operations	$	185,206		$	2,322		$	878,213

The accompanying notes are an integral part of these financial statements.

- 19 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	FG8			F53			FJ9

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	336		$	5,738		$	209

Expenses:
Mortality and expense risk charges		(180	)		(14,547	)		(599	)
Distribution and administrative expense charges		(51	)		(4,835	)		(205	)

Net investment income (loss)		105			(13,644	)		(595	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(2,051	)		(5,672	)		115
Realized gain distributions		1,633			62,201			2,638

Net realized gains (losses)		(418	)		56,529			2,753


Net change in unrealized appreciation (depreciation)		636			75,556			2,842


Net realized and change in unrealized gains (losses)		218			132,085			5,595


Net increase (decrease) in net assets from operations	$	323		$	118,441		$	5,000

The accompanying notes are an integral part of these financial statements.

- 20 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	T28			FJ0			V35

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	22,492		$	49		$	607

Expenses:
Mortality and expense risk charges		(6,405	)		(11	)		(2,180	)
Distribution and administrative expense charges		(1,862	)		(8	)		(714	)

Net investment income (loss)		14,225			30			(2,287	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(18,023	)		(8	)		2,339
Realized gain distributions		-			-			33,827

Net realized gains (losses)		(18,023	)		(8	)		36,166


Net change in unrealized appreciation (depreciation)		34,711			46			(12,342	)


Net realized and change in unrealized gains (losses)		16,688			38			23,824


Net increase (decrease) in net assets from operations	$	30,913		$	68		$	21,537

The accompanying notes are an integral part of these financial statements.

- 21 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	V13			V11			AC1

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	23,937		$	68,804		$	-

Expenses:
Mortality and expense risk charges		(20,686	)		(46,740	)		(2,259	)
Distribution and administrative expense charges		(5,610	)		(13,610	)		(1,236	)

Net investment income (loss)		(2,359	)		8,454			(3,495	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		107,621			(81,842	)		(1,314	)
Realized gain distributions		172,390			208,888			133

Net realized gains (losses)		280,011			127,046			(1,181	)


Net change in unrealized appreciation (depreciation)		(129,185	)		173,038			30,050


Net realized and change in unrealized gains (losses)		150,826			300,084			28,869


Net increase (decrease) in net assets from operations	$	148,467		$	308,538		$	25,374

The accompanying notes are an integral part of these financial statements.

- 22 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	J88			J94			L11

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	49,070		$	11,650		$	80,491

Expenses:
Mortality and expense risk charges		(19,563	)		(14,105	)		(23,031	)
Distribution and administrative expense charges		(5,878	)		(3,512	)		(7,426	)

Net investment income (loss)		23,629			(5,967	)		50,034


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(37,350	)		23,694			(25,658	)
Realized gain distributions		-			46,895			-

Net realized gains (losses)		(37,350	)		70,589			(25,658	)


Net change in unrealized appreciation (depreciation)		67,111			147,089			301,642


Net realized and change in unrealized gains (losses)		29,761			217,678			275,984


Net increase (decrease) in net assets from operations	$	53,390		$	211,711		$	326,018

The accompanying notes are an integral part of these financial statements.

- 23 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	L18 Sub-Account			L17 Sub-Account			MD8 Sub-Account

Income:
Dividend income	$	-		$	10,718		$	42,345

Expenses:
Mortality and expense risk charges		(13,813	)		(25,825	)		(11,827	)
Distribution and administrative expense charges		(3,926	)		(7,127	)		(1,425	)

Net investment income (loss)		(17,739	)		(22,234	)		29,093


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(73,616	)		3,356			-
Realized gain distributions		-			54,623			-

Net realized gains (losses)		(73,616	)		57,979			-


Net change in unrealized appreciation (depreciation)		184,470			194,087			-


Net realized and change in unrealized gains (losses)		110,854			252,066			-


Net increase (decrease) in net assets from operations	$	93,115		$	229,832		$	29,093

The accompanying notes are an integral part of these financial statements.

- 24 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M07			M35			M31

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	137,422		$	326,554		$	-

Expenses:
Mortality and expense risk charges		(83,982	)		(233,899	)		(76,669	)
Distribution and administrative expense charges		(10,105	)		(61,543	)		(9,214	)

Net investment income (loss)		43,335			31,112			(85,883	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(63,427	)		(23,683	)		310,266
Realized gain distributions		286,211			779,413			472,958

Net realized gains (losses)		222,784			755,730			783,224


Net change in unrealized appreciation (depreciation)		284,093			655,702			1,092,519


Net realized and change in unrealized gains (losses)		506,877			1,411,432			1,875,743


Net increase (decrease) in net assets from operations	$	550,212		$	1,442,544		$	1,789,860

The accompanying notes are an integral part of these financial statements.

- 25 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M80 Sub-Account			M41 Sub-Account			M05 Sub-Account

Income:
Dividend income	$	-		$	-		$	-

Expenses:
Mortality and expense risk charges		(9,766	)		(10,860	)		(6,072	)
Distribution and administrative expense charges		(3,734	)		(3,618	)		(731	)

Net investment income (loss)		(13,500	)		(14,478	)		(6,803	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(5,696	)		(63,101	)		(66,064	)
Realized gain distributions		62,008			12,569			-

Net realized gains (losses)		56,312			(50,532	)		(66,064	)


Net change in unrealized appreciation (depreciation)		170,409			211,317			130,884


Net realized and change in unrealized gains (losses)		226,721			160,785			64,820


Net increase (decrease) in net assets from operations	$	213,221		$	146,307		$	58,017

The accompanying notes are an integral part of these financial statements.

- 26 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M42 Sub-Account			M89 Sub-Account			M82 Sub-Account

Income:
Dividend income	$	-		$	629,839		$	19,327

Expenses:
Mortality and expense risk charges		(19,315	)		(268,983	)		(107,596	)
Distribution and administrative expense charges		(4,792	)		(88,343	)		(28,552	)

Net investment income (loss)		(24,107	)		272,513			(116,821	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(211,090	)		(496,803	)		156,371
Realized gain distributions		-			-			430,460

Net realized gains (losses)		(211,090	)		(496,803	)		586,831


Net change in unrealized appreciation (depreciation)		406,169			1,327,092			982,847


Net realized and change in unrealized gains (losses)		195,079			830,289			1,569,678


Net increase (decrease) in net assets from operations	$	170,972		$	1,102,802		$	1,452,857

The accompanying notes are an integral part of these financial statements.

- 27 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M44			M40			M83

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	102,312		$	60,227		$	109,764

Expenses:
Mortality and expense risk charges		(36,800	)		(23,338	)		(86,231	)
Distribution and administrative expense charges		(4,430	)		(7,128	)		(18,838	)

Net investment income (loss)		61,082			29,761			4,695


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(26,845	)		61,788			49,079
Realized gain distributions		158,313			101,021			461,368

Net realized gains (losses)		131,468			162,809			510,447


Net change in unrealized appreciation (depreciation)		(315,854	)		(268,736	)		(127,956	)


Net realized and change in unrealized gains (losses)		(184,386	)		(105,927	)		382,491


Net increase (decrease) in net assets from operations	$	(123,304	)	$	(76,166	)	$	387,186

The accompanying notes are an integral part of these financial statements.

- 28 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M08			MB6			MB7

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	68,091		$	128,656		$	28,737

Expenses:
Mortality and expense risk charges		(63,869	)		(114,191	)		(35,931	)
Distribution and administrative expense charges		(19,714	)		(13,727	)		(8,741	)

Net investment income (loss)		(15,492	)		738			(15,935	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		78,061			176,566			35,908
Realized gain distributions		341,309			722,916			213,281

Net realized gains (losses)		419,370			899,482			249,189


Net change in unrealized appreciation (depreciation)		(125,761	)		1,272,020			393,830


Net realized and change in unrealized gains (losses)		293,609			2,171,502			643,019


Net increase (decrease) in net assets from operations	$	278,117		$	2,172,240		$	627,084

The accompanying notes are an integral part of these financial statements.

- 29 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MC0			MA0			MC2

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	23,676		$	311,788		$	8,115

Expenses:
Mortality and expense risk charges		(8,163	)		(105,404	)		(18,467	)
Distribution and administrative expense charges		(981	)		(33,658	)		(2,220	)

Net investment income (loss)		14,532			172,726			(12,572	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(28,792	)		(284,567	)		13,989
Realized gain distributions		-			-			72,377

Net realized gains (losses)		(28,792	)		(284,567	)		86,366


Net change in unrealized appreciation (depreciation)		68,604			695,303			214,390


Net realized and change in unrealized gains (losses)		39,812			410,736			300,756


Net increase (decrease) in net assets from operations	$	54,344		$	583,462		$	288,184

The accompanying notes are an integral part of these financial statements.

- 30 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MC1			MC3			MA1

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	4,995		$	2,473		$	11,716

Expenses:
Mortality and expense risk charges		(21,632	)		(2,129	)		(12,846	)
Distribution and administrative expense charges		(6,873	)		(256	)		(4,346	)

Net investment income (loss)		(23,510	)		88			(5,476	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		38,151			(2,550	)		(41,898	)
Realized gain distributions		75,448			-			-

Net realized gains (losses)		113,599			(2,550	)		(41,898	)


Net change in unrealized appreciation (depreciation)		210,563			17,553			135,373


Net realized and change in unrealized gains (losses)		324,162			15,003			93,475


Net increase (decrease) in net assets from operations	$	300,652		$	15,091		$	87,999

The accompanying notes are an integral part of these financial statements.

- 31 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MC4			MC5			MC6

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	-		$	-		$	2,447

Expenses:
Mortality and expense risk charges		(1,365	)		(20	)		(21,141	)
Distribution and administrative expense charges		(163	)		(6	)		(2,542	)

Net investment income (loss)		(1,528	)		(26	)		(21,236	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(5,726	)		(6	)		36,177
Realized gain distributions		-			-			83,326

Net realized gains (losses)		(5,726	)		(6	)		119,503


Net change in unrealized appreciation (depreciation)		8,098			36			196,535


Net realized and change in unrealized gains (losses)		2,372			30			316,038


Net increase (decrease) in net assets from operations	$	844		$	4		$	294,802

The accompanying notes are an integral part of these financial statements.

- 32 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MC7			MC8			MC9

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	-		$	38,797		$	322

Expenses:
Mortality and expense risk charges		(34	)		(51,410	)		(649	)
Distribution and administrative expense charges		(7	)		(6,183	)		(173	)

Net investment income (loss)		(41	)		(18,796	)		(500	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		14			239,523			3,317
Realized gain distributions		117			212,963			2,538

Net realized gains (losses)		131			452,486			5,855


Net change in unrealized appreciation (depreciation)		319			235,440			2,452


Net realized and change in unrealized gains (losses)		450			687,926			8,307


Net increase (decrease) in net assets from operations	$	409		$	669,130		$	7,807

The accompanying notes are an integral part of these financial statements.

- 33 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MD0			M92			M96

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	3,721		$	30,304		$	11,608

Expenses:
Mortality and expense risk charges		(11,065	)		(253,527	)		(9,988	)
Distribution and administrative expense charges		(1,331	)		(94,449	)		(1,201	)

Net investment income (loss)		(8,675	)		(317,672	)		419


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(25,876	)		(582,065	)		(19,897	)
Realized gain distributions		32,430			785,247			-

Net realized gains (losses)		6,554			203,182			(19,897	)


Net change in unrealized appreciation (depreciation)		72,972			1,595,659			49,689


Net realized and change in unrealized gains (losses)		79,526			1,798,841			29,792


Net increase (decrease) in net assets from operations	$	70,851		$	1,481,169		$	30,211

The accompanying notes are an integral part of these financial statements.

- 34 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MD2			MA6			MA3

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	99,898		$	52,243		$	72,066

Expenses:
Mortality and expense risk charges		(108,778	)		(11,172	)		(17,201	)
Distribution and administrative expense charges		(28,471	)		(1,344	)		(4,591	)

Net investment income (loss)		(37,351	)		39,727			50,274


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(171,646	)		(16,675	)		(76,105	)
Realized gain distributions		-			-			-

Net realized gains (losses)		(171,646	)		(16,675	)		(76,105	)


Net change in unrealized appreciation (depreciation)		385,267			68,866			155,555


Net realized and change in unrealized gains (losses)		213,621			52,191			79,450


Net increase (decrease) in net assets from operations	$	176,270		$	91,918		$	129,724

The accompanying notes are an integral part of these financial statements.

- 35 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M97			MD5			M98

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	3,020		$	3,400		$	7,515

Expenses:
Mortality and expense risk charges		(3,467	)		(5,729	)		(12,899	)
Distribution and administrative expense charges		(417	)		(1,753	)		(1,552	)

Net investment income (loss)		(864	)		(4,082	)		(6,936	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		2,072			11,021			43,595
Realized gain distributions		8,613			11,926			78,092

Net realized gains (losses)		10,685			22,947			121,687


Net change in unrealized appreciation (depreciation)		24,144			40,672			37,198


Net realized and change in unrealized gains (losses)		34,829			63,619			158,885


Net increase (decrease) in net assets from operations	$	33,965		$	59,537		$	151,949

The accompanying notes are an integral part of these financial statements.

- 36 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M93			MD6			MB3

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	13,114		$	26,738		$	329

Expenses:
Mortality and expense risk charges		(37,414	)		(112,543	)		(8,559	)
Distribution and administrative expense charges		(9,453	)		(13,532	)		(2,105	)

Net investment income (loss)		(33,753	)		(99,337	)		(10,335	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		97,637			275,870			(5,128	)
Realized gain distributions		209,951			462,578			35,604

Net realized gains (losses)		307,588			738,448			30,476


Net change in unrealized appreciation (depreciation)		114,464			1,167,567			106,751


Net realized and change in unrealized gains (losses)		422,052			1,906,015			137,227


Net increase (decrease) in net assets from operations	$	388,299		$	1,806,678		$	126,892

The accompanying notes are an integral part of these financial statements.

- 37 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MD9			ME2			ME3

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	280,229		$	3,116		$	12,713

Expenses:
Mortality and expense risk charges		(79,443	)		(3,643	)		(21,714	)
Distribution and administrative expense charges		(24,378	)		(438	)		(5,620	)

Net investment income (loss)		176,408			(965	)		(14,621	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		-			(144	)		27,167
Realized gain distributions		-			-			-

Net realized gains (losses)		-			(144	)		27,167


Net change in unrealized appreciation (depreciation)		-			33,112			158,173


Net realized and change in unrealized gains (losses)		-			32,968			185,340


Net increase (decrease) in net assets from operations	$	176,408		$	32,003		$	170,719

The accompanying notes are an integral part of these financial statements.

- 38 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MA5			MA7			MF3

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	33,036		$	1,359		$	10,922

Expenses:
Mortality and expense risk charges		(11,508	)		(501	)		(26,121	)
Distribution and administrative expense charges		(1,385	)		(107	)		(6,940	)

Net investment income (loss)		20,143			751			(22,139	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(26,300	)		(8,103	)		(98,656	)
Realized gain distributions		-			-			72,068

Net realized gains (losses)		(26,300	)		(8,103	)		(26,588	)


Net change in unrealized appreciation (depreciation)		60,108			9,225			348,719


Net realized and change in unrealized gains (losses)		33,808			1,122			322,131


Net increase (decrease) in net assets from operations	$	53,951		$	1,873		$	299,992

The accompanying notes are an integral part of these financial statements.

- 39 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MF5			MF6			MF7

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	426,924		$	345		$	10,755

Expenses:
Mortality and expense risk charges		(204,305	)		(576	)		(30,451	)
Distribution and administrative expense charges		(69,886	)		(129	)		(8,081	)

Net investment income (loss)		152,733			(360	)		(27,777	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(876,008	)		(600	)		(24,821	)
Realized gain distributions		692,071			2,806			136,895

Net realized gains (losses)		(183,937	)		2,206			112,074


Net change in unrealized appreciation (depreciation)		1,287,454			2,009			115,856


Net realized and change in unrealized gains (losses)		1,103,517			4,215			227,930


Net increase (decrease) in net assets from operations	$	1,256,250		$	3,855		$	200,153

The accompanying notes are an integral part of these financial statements.

- 40 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MF9			MG1			MF2

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	401,200		$	150,586		$	135,627

Expenses:
Mortality and expense risk charges		(234,398	)		(67,319	)		(113,051	)
Distribution and administrative expense charges		(69,092	)		(24,342	)		(28,148	)

Net investment income (loss)		97,710			58,925			(5,572	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(637,605	)		(260,424	)		(87,062	)
Realized gain distributions		1,526,992			-			-

Net realized gains (losses)		889,387			(260,424	)		(87,062	)


Net change in unrealized appreciation (depreciation)		1,107,678			242,689			443,499


Net realized and change in unrealized gains (losses)		1,997,065			(17,735	)		356,437


Net increase (decrease) in net assets from operations	$	2,094,775		$	41,190		$	350,865

The accompanying notes are an integral part of these financial statements.

- 41 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MG2			MG3			MG4

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	55,708		$	22,270		$	18,123

Expenses:
Mortality and expense risk charges		(55,346	)		(17,366	)		(15,303	)
Distribution and administrative expense charges		(18,878	)		(4,315	)		(5,134	)

Net investment income (loss)		(18,516	)		589			(2,314	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(38,643	)		31,900			42,822
Realized gain distributions		-			42,235			40,300

Net realized gains (losses)		(38,643	)		74,135			83,122


Net change in unrealized appreciation (depreciation)		223,976			60,571			38,513


Net realized and change in unrealized gains (losses)		185,333			134,706			121,635


Net increase (decrease) in net assets from operations	$	166,817		$	135,295		$	119,321

The accompanying notes are an integral part of these financial statements.

- 42 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MG6			MG7			V44

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	1,816,233		$	3,893		$	-

Expenses:
Mortality and expense risk charges		(944,384	)		(5,133	)		(8,126	)
Distribution and administrative expense charges		(343,035	)		(1,419	)		(2,847	)

Net investment income (loss)		528,814			(2,659	)		(10,973	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(2,106,388	)		(8,303	)		(400,753	)
Realized gain distributions		4,791,328			35,481			-

Net realized gains (losses)		2,684,940			27,178			(400,753	)


Net change in unrealized appreciation (depreciation)		4,446,239			13,990			634,077


Net realized and change in unrealized gains (losses)		7,131,179			41,168			233,324


Net increase (decrease) in net assets from operations	$	7,659,993		$	38,509		$	222,351

The accompanying notes are an integral part of these financial statements.

- 43 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	V43			O19			O23

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	-		$	-		$	5,422

Expenses:
Mortality and expense risk charges		(2,979	)		(16,846	)		(4,379	)
Distribution and administrative expense charges		(1,022	)		(4,298	)		(1,107	)

Net investment income (loss)		(4,001	)		(21,144	)		(64	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(177,505	)		(161,642	)		(211	)
Realized gain distributions		-			-			-

Net realized gains (losses)		(177,505	)		(161,642	)		(211	)


Net change in unrealized appreciation (depreciation)		267,065			534,305			30,941


Net realized and change in unrealized gains (losses)		89,560			372,663			30,730


Net increase (decrease) in net assets from operations	$	85,559		$	351,519		$	30,666

The accompanying notes are an integral part of these financial statements.

- 44 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	O20			O21			O04

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	-		$	34,324		$	514

Expenses:
Mortality and expense risk charges		(23,111	)		(98,469	)		(775	)
Distribution and administrative expense charges		(6,002	)		(24,571	)		(188	)

Net investment income (loss)		(29,113	)		(88,716	)		(449	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(50,525	)		(1,111,622	)		(71	)
Realized gain distributions		201,846			490,078			-

Net realized gains (losses)		151,321			(621,544	)		(71	)


Net change in unrealized appreciation (depreciation)		372,103			2,116,375			8,714


Net realized and change in unrealized gains (losses)		523,424			1,494,831			8,643


Net increase (decrease) in net assets from operations	$	494,311		$	1,406,115		$	8,194

The accompanying notes are an integral part of these financial statements.

- 45 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	P08			PC0			P70

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	19,957		$	44,355		$	2,390

Expenses:
Mortality and expense risk charges		(8,259	)		(19,395	)		(185	)
Distribution and administrative expense charges		(2,180	)		(6,849	)		(54	)

Net investment income (loss)		9,518			18,111			2,151


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(11,108	)		(42,649	)		(381	)
Realized gain distributions		-			-			-

Net realized gains (losses)		(11,108	)		(42,649	)		(381	)


Net change in unrealized appreciation (depreciation)		43,517			120,891			(3,229	)


Net realized and change in unrealized gains (losses)		32,409			78,242			(3,610	)


Net increase (decrease) in net assets from operations	$	41,927		$	96,353		$	(1,459	)

The accompanying notes are an integral part of these financial statements.

- 46 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	P10			PK8			PD6

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	199,978		$	26,082		$	627,614

Expenses:
Mortality and expense risk charges		(15,937	)		(6,165	)		(364,259	)
Distribution and administrative expense charges		(4,861	)		(1,650	)		(137,189	)

Net investment income (loss)		179,180			18,267			126,166


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		11,144			(34,218	)		(1,408,699	)
Realized gain distributions		-			-			-

Net realized gains (losses)		11,144			(34,218	)		(1,408,699	)


Net change in unrealized appreciation (depreciation)		(307,572	)		57,044			4,376,349


Net realized and change in unrealized gains (losses)		(296,428	)		22,826			2,967,650


Net increase (decrease) in net assets from operations	$	(117,248	)	$	41,093		$	3,093,816

The accompanying notes are an integral part of these financial statements.

- 47 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	PH2			P06			P07

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	1,326		$	37,639		$	163,644

Expenses:
Mortality and expense risk charges		(514	)		(17,011	)		(62,358	)
Distribution and administrative expense charges		(211	)		(4,157	)		(15,276	)

Net investment income (loss)		601			16,471			86,010


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(1,886	)		(14,746	)		(185,727	)
Realized gain distributions		-			-			-

Net realized gains (losses)		(1,886	)		(14,746	)		(185,727	)


Net change in unrealized appreciation (depreciation)		10,638			21,773			273,350


Net realized and change in unrealized gains (losses)		8,752			7,027			87,623


Net increase (decrease) in net assets from operations	$	9,353		$	23,498		$	173,633

The accompanying notes are an integral part of these financial statements.

- 48 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	PI3			P72			W41

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	40,738		$	8,425		$	-

Expenses:
Mortality and expense risk charges		(2,495	)		(5,524	)		(12	)
Distribution and administrative expense charges		(764	)		(1,903	)		(2	)

Net investment income (loss)		37,479			998			(14	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(51,973	)		7,687			(1,099	)
Realized gain distributions		-			23,615			-

Net realized gains (losses)		(51,973	)		31,302			(1,099	)


Net change in unrealized appreciation (depreciation)		19,991			27,133			1,323


Net realized and change in unrealized gains (losses)		(31,982	)		58,435			224


Net increase (decrease) in net assets from operations	$	5,497		$	59,433		$	210

The accompanying notes are an integral part of these financial statements.

- 49 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	W42

	Sub-Account

Income:
Dividend income	$	-

Expenses:
Mortality and expense risk charges		(26	)
Distribution and administrative expense charges		(5	)

Net investment income (loss)		(31	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		14
Realized gain distributions		-

Net realized gains (losses)		14


Net change in unrealized appreciation (depreciation)		256


Net realized and change in unrealized gains (losses)		270


Net increase (decrease) in net assets from operations	$	239

The accompanying notes are an integral part of these financial statements.

- 50 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	AL1 Sub-Account						AO5 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(9,178	)	$	16,670		$	(62,150	)	$	58,483
Net realized gains (losses)		(28,365	)		90,157			(311,832	)		2,130,764
Net change in unrealized appreciation (depreciation)		148,171			(439,331	)		1,029,536			(3,753,960	)
Increase (decrease) from operations		110,628			(332,504	)		655,554			(1,564,713	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			71,333			1,109
Transfers between Sub-Accounts (including the Fixed Account), net		(4,130	)		29,225			(64,979	)		177,089
Withdrawals, surrenders, annuitizations and contract charges		(209,745	)		(232,542	)		(638,929	)		(746,376	)
Net accumulation activity		(213,875	)		(203,317	)		(632,575	)		(568,178	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(213,875	)		(203,317	)		(632,575	)		(568,178	)

Total increase (decrease) in net assets		(103,247	)		(535,821	)		22,979			(2,132,891	)

Net assets at beginning of year		1,170,216			1,706,037			5,981,039			8,113,930
Net assets at end of year	$	1,066,969		$	1,170,216		$	6,004,018		$	5,981,039

The accompanying notes are an integral part of these financial statements.

- 51 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	AM2 Sub-Account						A98 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(3,238	)	$	(3,498	)	$	(8,211	)	$	20,031
Net realized gains (losses)		491			33,583			7,398			(9,804	)
Net change in unrealized appreciation (depreciation)		23,605			(106,819	)		95,534			(179,550	)
Increase (decrease) from operations		20,858			(76,734	)		94,721			(169,323	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			664			5,093
Transfers between Sub-Accounts (including the Fixed Account), net		(98	)		30,477			(26,353	)		3,358
Withdrawals, surrenders, annuitizations and contract charges		(16,945	)		(15,667	)		(162,068	)		(144,257	)
Net accumulation activity		(17,043	)		14,810			(187,757	)		(135,806	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(17,043	)		14,810			(187,757	)		(135,806	)

Total increase (decrease) in net assets		3,815			(61,924	)		(93,036	)		(305,129	)

Net assets at beginning of year		198,690			260,614			791,297			1,096,426
Net assets at end of year	$	202,505		$	198,690		$	698,261		$	791,297

The accompanying notes are an integral part of these financial statements.

- 52 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	A74 Sub-Account						B18 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(5,141	)	$	(5,230	)	$	141,290		$	(383,787	)
Net realized gains (losses)		79,987			136,940			(469,733	)		(251,279	)
Net change in unrealized appreciation (depreciation)		11,135			(263,835	)		2,302,271			(4,010,337	)
Increase (decrease) from operations		85,981			(132,125	)		1,973,828			(4,645,403	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		172			100			39,607			77,662
Transfers between Sub-Accounts (including the Fixed Account), net		5,702			(10,143	)		(140,578	)		73,024
Withdrawals, surrenders, annuitizations and contract charges		(65,991	)		(76,107	)		(2,345,116	)		(2,672,503	)
Net accumulation activity		(60,117	)		(86,150	)		(2,446,087	)		(2,521,817	)

*Annuitization Activity:*
Annuitizations		-			-			-			33,848
Annuity payments and contract charges		-			-			(3,555	)		(3,503	)
Adjustments to annuity reserves		-			-			634			1,073
Net annuitization activity		-			-			(2,921	)		31,418

Increase (decrease) from contract owner transactions		(60,117	)		(86,150	)		(2,449,008	)		(2,490,399	)

Total increase (decrease) in net assets		25,864			(218,275	)		(475,180	)		(7,135,802	)

Net assets at beginning of year		602,878			821,153			20,128,354			27,264,156
Net assets at end of year	$	628,742		$	602,878		$	19,653,174		$	20,128,354

The accompanying notes are an integral part of these financial statements.

- 53 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	C60 Sub-Account						C90 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(34,242	)	$	(36,423	)	$	(14,386	)	$	(14,432	)
Net realized gains (losses)		429,780			217,927			119,543			51,040
Net change in unrealized appreciation (depreciation)		302,875			(1,059,053	)		157,479			(328,754	)
Increase (decrease) from operations		698,413			(877,549	)		262,636			(292,146	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		9,609			7,064			52			212
Transfers between Sub-Accounts (including the Fixed Account), net		(376,451	)		419,167			(143,785	)		110,002
Withdrawals, surrenders, annuitizations and contract charges		(251,483	)		(266,929	)		(41,956	)		(53,373	)
Net accumulation activity		(618,325	)		159,302			(185,689	)		56,841

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(4,226	)		(280	)		-			-
Adjustments to annuity reserves		1,207			39			-			-
Net annuitization activity		(3,019	)		(241	)		-			-

Increase (decrease) from contract owner transactions		(621,344	)		159,061			(185,689	)		56,841

Total increase (decrease) in net assets		77,069			(718,488	)		76,947			(235,305	)

Net assets at beginning of year		1,917,756			2,636,244			778,389			1,013,694
Net assets at end of year	$	1,994,825		$	1,917,756		$	855,336		$	778,389

The accompanying notes are an integral part of these financial statements.

- 54 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	C58 Sub-Account						FD7 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(117	)	$	(3,187	)	$	(7,544	)	$	(33,718	)
Net realized gains (losses)		(550	)		(10,220	)		253,165			414,891
Net change in unrealized appreciation (depreciation)		33,774			(65,453	)		591,171			(1,528,175	)
Increase (decrease) from operations		33,107			(78,860	)		836,792			(1,147,002	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		76			564			20,121			4,902
Transfers between Sub-Accounts (including the Fixed Account), net		(5,448	)		(87,895	)		23,343			(43,492	)
Withdrawals, surrenders, annuitizations and contract charges		(19,872	)		(15,478	)		(281,050	)		(364,198	)
Net accumulation activity		(25,244	)		(102,809	)		(237,586	)		(402,788	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(25,244	)		(102,809	)		(237,586	)		(402,788	)

Total increase (decrease) in net assets		7,863			(181,669	)		599,206			(1,549,790	)

Net assets at beginning of year		261,694			443,363			4,463,531			6,013,321
Net assets at end of year	$	269,557		$	261,694		$	5,062,737		$	4,463,531

The accompanying notes are an integral part of these financial statements.

- 55 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	F24 Sub-Account						F88 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(170,380	)	$	(177,386	)	$	548		$	75
Net realized gains (losses)		1,027,551			1,155,919			1,574			1,923
Net change in unrealized appreciation (depreciation)		2,249,200			(5,140,386	)		(260	)		(6,934	)
Increase (decrease) from operations		3,106,371			(4,161,853	)		1,862			(4,936	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		(54,002	)		115,499			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(1,379,508	)		1,316,171			62			384
Withdrawals, surrenders, annuitizations and contract charges		(1,171,784	)		(1,257,385	)		(1,708	)		(1,708	)
Net accumulation activity		(2,605,294	)		174,285			(1,646	)		(1,324	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(9,645	)		(9,606	)		-			-
Adjustments to annuity reserves		3,315			1,098			-			-
Net annuitization activity		(6,330	)		(8,508	)		-			-

Increase (decrease) from contract owner transactions		(2,611,624	)		165,777			(1,646	)		(1,324	)

Total increase (decrease) in net assets		494,747			(3,996,076	)		216			(6,260	)

Net assets at beginning of year		11,196,642			15,192,718			26,538			32,798
Net assets at end of year	$	11,691,389		$	11,196,642		$	26,754		$	26,538

The accompanying notes are an integral part of these financial statements.

- 56 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	FB9 Sub-Account						F15 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	9,301		$	802		$	9,565		$	1,304
Net realized gains (losses)		3,111			69,320			7,091			74,758
Net change in unrealized appreciation (depreciation)		36,559			(191,888	)		52,004			(239,753	)
Increase (decrease) from operations		48,971			(121,766	)		68,660			(163,691	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			680
Transfers between Sub-Accounts (including the Fixed Account), net		(21,424	)		(5,319	)		(731	)		(1,777	)
Withdrawals, surrenders, annuitizations and contract charges		(10,886	)		(63,703	)		(36,419	)		(105,861	)
Net accumulation activity		(32,310	)		(69,022	)		(37,150	)		(106,958	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(32,310	)		(69,022	)		(37,150	)		(106,958	)

Total increase (decrease) in net assets		16,661			(190,788	)		31,510			(270,649	)

Net assets at beginning of year		574,454			765,242			680,091			950,740
Net assets at end of year	$	591,115		$	574,454		$	711,601		$	680,091

The accompanying notes are an integral part of these financial statements.

- 57 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	F41 Sub-Account						FE3 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(43,056	)	$	(55,250	)	$	(250,122	)	$	53,374
Net realized gains (losses)		228,943			296,635			848,500			664,836
Net change in unrealized appreciation (depreciation)		186,512			(991,361	)		553,819			(2,460,475	)
Increase (decrease) from operations		372,399			(749,976	)		1,152,197			(1,742,265	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		16,776			5,604			6,239			71,059
Transfers between Sub-Accounts (including the Fixed Account), net		(107,625	)		(31,029	)		163,701			(876,680	)
Withdrawals, surrenders, annuitizations and contract charges		(832,180	)		(350,880	)		(1,337,643	)		(1,691,877	)
Net accumulation activity		(923,029	)		(376,305	)		(1,167,703	)		(2,497,498	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(5,421	)		(348	)		(7,671	)		(7,711	)
Adjustments to annuity reserves		1,766			(276	)		2,157			1,257
Net annuitization activity		(3,655	)		(624	)		(5,514	)		(6,454	)

Increase (decrease) from contract owner transactions		(926,684	)		(376,929	)		(1,173,217	)		(2,503,952	)

Total increase (decrease) in net assets		(554,285	)		(1,126,905	)		(21,020	)		(4,246,217	)

Net assets at beginning of year		3,615,619			4,742,524			14,628,554			18,874,771
Net assets at end of year	$	3,061,334		$	3,615,619		$	14,607,534		$	14,628,554

The accompanying notes are an integral part of these financial statements.

- 58 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	T21 Sub-Account						T20 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	3,515		$	8,557		$	65,724		$	61,878
Net realized gains (losses)		(381	)		79,193			(50,360	)		(104,451	)
Net change in unrealized appreciation (depreciation)		91,665			(349,763	)		735,118			(430,893	)
Increase (decrease) from operations		94,799			(262,013	)		750,482			(473,466	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		(71,775	)		84,251			16,390			67,258
Transfers between Sub-Accounts (including the Fixed Account), net		5,676			71,710			(248,559	)		(270,979	)
Withdrawals, surrenders, annuitizations and contract charges		(148,600	)		(78,601	)		(476,872	)		(485,328	)
Net accumulation activity		(214,699	)		77,360			(709,041	)		(689,049	)

*Annuitization Activity:*
Annuitizations		-			-			11,650			-
Annuity payments and contract charges		(1,719	)		(101	)		(1,561	)		(269	)
Adjustments to annuity reserves		533			(46	)		(247	)		29
Net annuitization activity		(1,186	)		(147	)		9,842			(240	)

Increase (decrease) from contract owner transactions		(215,885	)		77,213			(699,199	)		(689,289	)

Total increase (decrease) in net assets		(121,086	)		(184,800	)		51,283			(1,162,755	)

Net assets at beginning of year		923,843			1,108,643			4,337,124			5,499,879
Net assets at end of year	$	802,757		$	923,843		$	4,388,407		$	4,337,124

The accompanying notes are an integral part of these financial statements.

- 59 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	FE6 Sub-Account						T59 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(1,221	)	$	516		$	(1,230	)	$	(1,390	)
Net realized gains (losses)		(12,537	)		46,252			(1,284	)		(6,544	)
Net change in unrealized appreciation (depreciation)		119,456			(245,504	)		3,467			1,493
Increase (decrease) from operations		105,698			(198,736	)		953			(6,441	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		63			-			54			-
Transfers between Sub-Accounts (including the Fixed Account), net		(3,222	)		1,214			4,271			(6,645	)
Withdrawals, surrenders, annuitizations and contract charges		(45,186	)		(110,670	)		(4,426	)		(9,373	)
Net accumulation activity		(48,345	)		(109,456	)		(101	)		(16,018	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(48,345	)		(109,456	)		(101	)		(16,018	)

Total increase (decrease) in net assets		57,353			(308,192	)		852			(22,459	)

Net assets at beginning of year		855,071			1,163,263			79,528			101,987
Net assets at end of year	$	912,424		$	855,071		$	80,380		$	79,528

The accompanying notes are an integral part of these financial statements.

- 60 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	F56 Sub-Account						F59 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	9,966		$	(10,222	)	$	92,429		$	106,007
Net realized gains (losses)		732			(6,276	)		162,847			65,162
Net change in unrealized appreciation (depreciation)		97,493			(80,000	)		(70,070	)		(414,570	)
Increase (decrease) from operations		108,191			(96,498	)		185,206			(243,401	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		18,742			170			19,642			283
Transfers between Sub-Accounts (including the Fixed Account), net		(52,608	)		(18,246	)		77,703			(249,165	)
Withdrawals, surrenders, annuitizations and contract charges		(52,486	)		(62,419	)		(510,670	)		(270,995	)
Net accumulation activity		(86,352	)		(80,495	)		(413,325	)		(519,877	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			(842	)		(9,235	)
Adjustments to annuity reserves		-			-			78			912
Net annuitization activity		-			-			(764	)		(8,323	)

Increase (decrease) from contract owner transactions		(86,352	)		(80,495	)		(414,089	)		(528,200	)

Total increase (decrease) in net assets		21,839			(176,993	)		(228,883	)		(771,601	)

Net assets at beginning of year		614,030			791,023			2,924,303			3,695,904
Net assets at end of year	$	635,869		$	614,030		$	2,695,420		$	2,924,303

The accompanying notes are an integral part of these financial statements.

- 61 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	FF0 Sub-Account						F54 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	968		$	1,596		$	13,944		$	7,577
Net realized gains (losses)		2,369			1,502			448,911			720,825
Net change in unrealized appreciation (depreciation)		(1,015	)		(7,520	)		415,358			(1,629,976	)
Increase (decrease) from operations		2,322			(4,422	)		878,213			(901,574	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			21,816			33,644
Transfers between Sub-Accounts (including the Fixed Account), net		(219	)		(5,246	)		(885	)		(796,881	)
Withdrawals, surrenders, annuitizations and contract charges		(32,570	)		(9,140	)		(584,271	)		(1,022,574	)
Net accumulation activity		(32,789	)		(14,386	)		(563,340	)		(1,785,811	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			(6,444	)		(6,584	)
Adjustments to annuity reserves		-			-			1,954			1,077
Net annuitization activity		-			-			(4,490	)		(5,507	)

Increase (decrease) from contract owner transactions		(32,789	)		(14,386	)		(567,830	)		(1,791,318	)

Total increase (decrease) in net assets		(30,467	)		(18,808	)		310,383			(2,692,892	)

Net assets at beginning of year		50,951			69,759			7,895,047			10,587,939
Net assets at end of year	$	20,484		$	50,951		$	8,205,430		$	7,895,047

The accompanying notes are an integral part of these financial statements.

- 62 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	FG8 Sub-Account						F53 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	105		$	77		$	(13,644	)	$	(9,955	)
Net realized gains (losses)		(418	)		2,178			56,529			260,620
Net change in unrealized appreciation (depreciation)		636			(4,158	)		75,556			(423,020	)
Increase (decrease) from operations		323			(1,903	)		118,441			(172,355	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			14,113			274
Transfers between Sub-Accounts (including the Fixed Account), net		(19,168	)		(2,039	)		13,093			(163,598	)
Withdrawals, surrenders, annuitizations and contract charges		(240	)		(326	)		(176,691	)		(88,863	)
Net accumulation activity		(19,408	)		(2,365	)		(149,485	)		(252,187	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			(3,175	)
Adjustments to annuity reserves		-			-			-			335
Net annuitization activity		-			-			-			(2,840	)

Increase (decrease) from contract owner transactions		(19,408	)		(2,365	)		(149,485	)		(255,027	)

Total increase (decrease) in net assets		(19,085	)		(4,268	)		(31,044	)		(427,382	)

Net assets at beginning of year		19,085			23,353			1,168,030			1,595,412
Net assets at end of year	$	-		$	19,085		$	1,136,986		$	1,168,030

The accompanying notes are an integral part of these financial statements.

- 63 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	FJ9 Sub-Account						T28 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(595	)	$	(416	)	$	14,225		$	14,474
Net realized gains (losses)		2,753			8,855			(18,023	)		(17,610	)
Net change in unrealized appreciation (depreciation)		2,842			(14,788	)		34,711			(70,592	)
Increase (decrease) from operations		5,000			(6,349	)		30,913			(73,728	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			11,078			100
Transfers between Sub-Accounts (including the Fixed Account), net		(2,083	)		(2,363	)		12,944			(3,139	)
Withdrawals, surrenders, annuitizations and contract charges		(2,664	)		(2,373	)		(60,715	)		(25,030	)
Net accumulation activity		(4,747	)		(4,736	)		(36,693	)		(28,069	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(4,747	)		(4,736	)		(36,693	)		(28,069	)

Total increase (decrease) in net assets		253			(11,085	)		(5,780	)		(101,797	)

Net assets at beginning of year		48,204			59,289			506,779			608,576
Net assets at end of year	$	48,457		$	48,204		$	500,999		$	506,779

The accompanying notes are an integral part of these financial statements.

- 64 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	FJ0 Sub-Account						V35 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	30		$	27		$	(2,287	)	$	(2,308	)
Net realized gains (losses)		(8	)		(33	)		36,166			35,042
Net change in unrealized appreciation (depreciation)		46			(158	)		(12,342	)		(41,773	)
Increase (decrease) from operations		68			(164	)		21,537			(9,039	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(1	)		-			(4,438	)		(15,408	)
Withdrawals, surrenders, annuitizations and contract charges		(1	)		(53	)		(11,257	)		(10,333	)
Net accumulation activity		(2	)		(53	)		(15,695	)		(25,741	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(2	)		(53	)		(15,695	)		(25,741	)

Total increase (decrease) in net assets		66			(217	)		5,842			(34,780	)

Net assets at beginning of year		1,098			1,315			164,388			199,168
Net assets at end of year	$	1,164		$	1,098		$	170,230		$	164,388

The accompanying notes are an integral part of these financial statements.

- 65 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	V13 Sub-Account						V11 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(2,359	)	$	(6,976	)	$	8,454		$	(3,307	)
Net realized gains (losses)		280,011			107,777			127,046			571,126
Net change in unrealized appreciation (depreciation)		(129,185	)		(117,563	)		173,038			(956,832	)
Increase (decrease) from operations		148,467			(16,762	)		308,538			(389,013	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		392,529			10			35,714			70
Transfers between Sub-Accounts (including the Fixed Account), net		6,527			(130,648	)		98,013			100,933
Withdrawals, surrenders, annuitizations and contract charges		(531,657	)		(101,224	)		(722,101	)		(172,830	)
Net accumulation activity		(132,601	)		(231,862	)		(588,374	)		(71,827	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(132,601	)		(231,862	)		(588,374	)		(71,827	)

Total increase (decrease) in net assets		15,866			(248,624	)		(279,836	)		(460,840	)

Net assets at beginning of year		1,575,930			1,824,554			3,891,830			4,352,670
Net assets at end of year	$	1,591,796		$	1,575,930		$	3,611,994		$	3,891,830

The accompanying notes are an integral part of these financial statements.

- 66 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	AC1 Sub-Account						J88 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(3,495	)	$	(995	)	$	23,629		$	2,409
Net realized gains (losses)		(1,181	)		18,172			(37,350	)		(16,222	)
Net change in unrealized appreciation (depreciation)		30,050			(60,566	)		67,111			(263,684	)
Increase (decrease) from operations		25,374			(43,389	)		53,390			(277,497	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		244			245			252			243
Transfers between Sub-Accounts (including the Fixed Account), net		56			(8,315	)		(2,596	)		(58,274	)
Withdrawals, surrenders, annuitizations and contract charges		(2,067	)		(2,043	)		(103,054	)		(186,477	)
Net accumulation activity		(1,767	)		(10,113	)		(105,398	)		(244,508	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(1,767	)		(10,113	)		(105,398	)		(244,508	)

Total increase (decrease) in net assets		23,607			(53,502	)		(52,008	)		(522,005	)

Net assets at beginning of year		164,252			217,754			1,545,643			2,067,648
Net assets at end of year	$	187,859		$	164,252		$	1,493,635		$	1,545,643

The accompanying notes are an integral part of these financial statements.

- 67 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	J94 Sub-Account						L11 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(5,967	) $		(16,970	)	$	50,034		$	29,430
Net realized gains (losses)		70,589			196,548			(25,658	)		19,462
Net change in unrealized appreciation (depreciation)		147,089			(435,817	)		301,642			(433,846	)
Increase (decrease) from operations		211,711			(256,239	)		326,018			(384,954	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		751			774			6,534			6,663
Transfers between Sub-Accounts (including the Fixed Account), net		(15,630	)		(71,914	)		(145,726	)		8,693
Withdrawals, surrenders, annuitizations and contract charges		(84,004	)		(123,431	)		(281,437	)		(299,191	)
Net accumulation activity		(98,883	)		(194,571	)		(420,629	)		(283,835	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(98,883	)		(194,571	)		(420,629	)		(283,835	)

Total increase (decrease) in net assets		112,828			(450,810	)		(94,611	)		(668,789	)

Net assets at beginning of year		895,988			1,346,798			1,816,060			2,484,849
Net assets at end of year	$	1,008,816		$	895,988		$	1,721,449		$	1,816,060

The accompanying notes are an integral part of these financial statements.

- 68 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	L18 Sub-Account						L17 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(17,739	)	$	(20,209	)	$	(22,234	)	$	(14,555	)
Net realized gains (losses)		(73,616	)		103,320			57,979			268,818
Net change in unrealized appreciation (depreciation)		184,470			(595,464	)		194,087			(572,504	)
Increase (decrease) from operations		93,115			(512,353	)		229,832			(318,241	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		2,268			10,362			2,361			-
Transfers between Sub-Accounts (including the Fixed Account), net		16,722			229,432			(101,773	)		(119,068	)
Withdrawals, surrenders, annuitizations and contract charges		(155,421	)		(109,813	)		(143,837	)		(135,612	)
Net accumulation activity		(136,431	)		129,981			(243,249	)		(254,680	)

*Annuitization Activity:*
Annuitizations		9,177			-			-			-
Annuity payments and contract charges		(981	)		-			-			-
Adjustments to annuity reserves		(122	)		-			-			-
Net annuitization activity		8,074			-			-			-

Increase (decrease) from contract owner transactions		(128,357	)		129,981			(243,249	)		(254,680	)

Total increase (decrease) in net assets		(35,242	)		(382,372	)		(13,417	)		(572,921	)

Net assets at beginning of year		1,110,846			1,493,218			1,929,507			2,502,428
Net assets at end of year	$	1,075,604		$	1,110,846		$	1,916,090		$	1,929,507

The accompanying notes are an integral part of these financial statements.

- 69 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MD8 Sub-Account						M07 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	29,093		$	(1,967	)	$	43,335		$	25,121
Net realized gains (losses)		-			-			222,784			711,515
Net change in unrealized appreciation (depreciation)		-			-			284,093			(1,658,647	)
Increase (decrease) from operations		29,093			(1,967	)		550,212			(922,011	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		9,715			125,396			153,664			396,287
Transfers between Sub-Accounts (including the Fixed Account), net		30,458			(12,708	)		(74,630	)		(6,447	)
Withdrawals, surrenders, annuitizations and contract charges		(298,299	)		(37,734	)		(1,295,163	)		(853,281	)
Net accumulation activity		(258,126	)		74,954			(1,216,129	)		(463,441	)

*Annuitization Activity:*
Annuitizations		(24,511	)		-			258,218			-
Annuity payments and contract charges		3,513			(5,116	)		(46,583	)		(12,688	)
Adjustments to annuity reserves		6,929			(670	)		(5,715	)		(2,421	)
Net annuitization activity		(14,069	)		(5,786	)		205,920			(15,109	)

Increase (decrease) from contract owner transactions		(272,195	)		69,168			(1,010,209	)		(478,550	)

Total increase (decrease) in net assets		(243,102	)		67,201			(459,997	)		(1,400,561	)

Net assets at beginning of year		1,136,073			1,068,872			7,071,899			8,472,460
Net assets at end of year	$	892,971		$	1,136,073		$	6,611,902		$	7,071,899

The accompanying notes are an integral part of these financial statements.

- 70 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M35 Sub-Account						M31 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	31,112		$	(32,909	)	$	(85,883	)	$	(87,327	)
Net realized gains (losses)		755,730			1,892,755			783,224			832,158
Net change in unrealized appreciation (depreciation)		655,702			(4,307,531	)		1,092,519			(3,428,058	)
Increase (decrease) from operations		1,442,544			(2,447,685	)		1,789,860			(2,683,227	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		58,912			267,656			82,847			1,127
Transfers between Sub-Accounts (including the Fixed Account), net		37,200			37,151			(37,120	)		10,034
Withdrawals, surrenders, annuitizations and contract charges		(1,391,185	)		(1,769,035	)		(528,036	)		(150,426	)
Net accumulation activity		(1,295,073	)		(1,464,228	)		(482,309	)		(139,265	)

*Annuitization Activity:*
Annuitizations		26,268			-			38,257			-
Annuity payments and contract charges		(20,223	)		(19,052	)		(24,284	)		(8,792	)
Adjustments to annuity reserves		1,546			1,452			(1,902	)		(10,730	)
Net annuitization activity		7,591			(17,600	)		12,071			(19,522	)

Increase (decrease) from contract owner transactions		(1,287,482	)		(1,481,828	)		(470,238	)		(158,787	)

Total increase (decrease) in net assets		155,062			(3,929,513	)		1,319,622			(2,842,014	)

Net assets at beginning of year		18,144,538			22,074,051			5,455,499			8,297,513
Net assets at end of year	$	18,299,600		$	18,144,538		$	6,775,121		$	5,455,499

The accompanying notes are an integral part of these financial statements.

- 71 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M80 Sub-Account						M41 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(13,500	)	$	(14,214	)	$	(14,478	)	$	(16,463	)
Net realized gains (losses)		56,312			127,601			(50,532	)		134,139
Net change in unrealized appreciation (depreciation)		170,409			(454,772	)		211,317			(507,126	)
Increase (decrease) from operations		213,221			(341,385	)		146,307			(389,450	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		36,292			480			21,686			2,689
Transfers between Sub-Accounts (including the Fixed Account), net		(27,061	)		72,163			(40,393	)		118,796
Withdrawals, surrenders, annuitizations and contract charges		(97,867	)		(141,323	)		(182,927	)		(219,593	)
Net accumulation activity		(88,636	)		(68,680	)		(201,634	)		(98,108	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(88,636	)		(68,680	)		(201,634	)		(98,108	)

Total increase (decrease) in net assets		124,585			(410,065	)		(55,327	)		(487,558	)

Net assets at beginning of year		678,707			1,088,772			876,364			1,363,922
Net assets at end of year	$	803,292		$	678,707		$	821,037		$	876,364

The accompanying notes are an integral part of these financial statements.

- 72 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M05 Sub-Account						M42 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(6,803	)	$	(7,868	)	$	(24,107	)	$	(26,112	)
Net realized gains (losses)		(66,064	)		160,307			(211,090	)		450,014
Net change in unrealized appreciation (depreciation)		130,884			(388,209	)		406,169			(1,043,184	)
Increase (decrease) from operations		58,017			(235,770	)		170,972			(619,282	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			16,672			107,739			19,199
Transfers between Sub-Accounts (including the Fixed Account), net		5,937			4,451			33,739			289,713
Withdrawals, surrenders, annuitizations and contract charges		(76,559	)		(30,636	)		(265,288	)		(172,255	)
Net accumulation activity		(70,622	)		(9,513	)		(123,810	)		136,657

*Annuitization Activity:*
Annuitizations		-			-			10,484			-
Annuity payments and contract charges		(3,520	)		(36,791	)		(1,195	)		(71	)
Adjustments to annuity reserves		(982	)		(7,396	)		(145	)		-
Net annuitization activity		(4,502	)		(44,187	)		9,144			(71	)

Increase (decrease) from contract owner transactions		(75,124	)		(53,700	)		(114,666	)		136,586

Total increase (decrease) in net assets		(17,107	)		(289,470	)		56,306			(482,696	)

Net assets at beginning of year		505,909			795,379			1,467,386			1,950,082
Net assets at end of year	$	488,802		$	505,909		$	1,523,692		$	1,467,386

The accompanying notes are an integral part of these financial statements.

- 73 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M89 Sub-Account						M82 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	272,513		$	182,187		$	(116,821	)	$	(131,408	)
Net realized gains (losses)		(496,803	)		(299,953	)		586,831			1,419,765
Net change in unrealized appreciation (depreciation)		1,327,092			(4,354,085	)		982,847			(3,214,741	)
Increase (decrease) from operations		1,102,802			(4,471,851	)		1,452,857			(1,926,384	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		118,084			91,215			86,245			54,202
Transfers between Sub-Accounts (including the Fixed Account), net		1,194,109			(648,591	)		(411,315	)		199,093
Withdrawals, surrenders, annuitizations and contract charges		(2,684,501	)		(3,327,682	)		(861,024	)		(1,185,570	)
Net accumulation activity		(1,372,308	)		(3,885,058	)		(1,186,094	)		(932,275	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(1,854	)		(1,924	)		(10,446	)		(10,706	)
Adjustments to annuity reserves		139			136			3,507			1,502
Net annuitization activity		(1,715	)		(1,788	)		(6,939	)		(9,204	)

Increase (decrease) from contract owner transactions		(1,374,023	)		(3,886,846	)		(1,193,033	)		(941,479	)

Total increase (decrease) in net assets		(271,221	)		(8,358,697	)		259,824			(2,867,863	)

Net assets at beginning of year		21,597,272			29,955,969			7,823,653			10,691,516
Net assets at end of year	$	21,326,051		$	21,597,272		$	8,083,477		$	7,823,653

The accompanying notes are an integral part of these financial statements.

- 74 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M44 Sub-Account						M40 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	61,082		$	32,838		$	29,761		$	10,598
Net realized gains (losses)		131,468			146,147			162,809			220,129
Net change in unrealized appreciation (depreciation)		(315,854	)		(202,539	)		(268,736	)		(256,139	)
Increase (decrease) from operations		(123,304	)		(23,554	)		(76,166	)		(25,412	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		52,945			184,595			6,003			311
Transfers between Sub-Accounts (including the Fixed Account), net		(26,465	)		60,115			180,932			(150,785	)
Withdrawals, surrenders, annuitizations and contract charges		(517,492	)		(312,472	)		(326,589	)		(193,236	)
Net accumulation activity		(491,012	)		(67,762	)		(139,654	)		(343,710	)

*Annuitization Activity:*
Annuitizations		102,126			-			7,725			-
Annuity payments and contract charges		(11,703	)		(668	)		(824	)		-
Adjustments to annuity reserves		(2,258	)		(5,564	)		(84	)		-
Net annuitization activity		88,165			(6,232	)		6,817			-

Increase (decrease) from contract owner transactions		(402,847	)		(73,994	)		(132,837	)		(343,710	)

Total increase (decrease) in net assets		(526,151	)		(97,548	)		(209,003	)		(369,122	)

Net assets at beginning of year		3,270,600			3,368,148			2,071,014			2,440,136
Net assets at end of year	$	2,744,449		$	3,270,600		$	1,862,011		$	2,071,014

The accompanying notes are an integral part of these financial statements.

- 75 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M83 Sub-Account						M08 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	4,695		$	(15,623	)	$	(15,492	)	$	(32,166	)
Net realized gains (losses)		510,447			565,234			419,370			465,713
Net change in unrealized appreciation (depreciation)		(127,956	)		(1,199,124	)		(125,761	)		(968,648	)
Increase (decrease) from operations		387,186			(649,513	)		278,117			(535,101	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		53,095			44,472			94,914			21,732
Transfers between Sub-Accounts (including the Fixed Account), net		204,992			(482,675	)		238,265			(502,392	)
Withdrawals, surrenders, annuitizations and contract charges		(948,308	)		(588,445	)		(823,967	)		(605,759	)
Net accumulation activity		(690,221	)		(1,026,648	)		(490,788	)		(1,086,419	)

*Annuitization Activity:*
Annuitizations		6,875			-			-			-
Annuity payments and contract charges		(10,406	)		(36,040	)		(181	)		(6,675	)
Adjustments to annuity reserves		(53	)		(6,409	)		44			705
Net annuitization activity		(3,584	)		(42,449	)		(137	)		(5,970	)

Increase (decrease) from contract owner transactions		(693,805	)		(1,069,097	)		(490,925	)		(1,092,389	)

Total increase (decrease) in net assets		(306,619	)		(1,718,610	)		(212,808	)		(1,627,490	)

Net assets at beginning of year		6,759,986			8,478,596			5,102,329			6,729,819
Net assets at end of year	$	6,453,367		$	6,759,986		$	4,889,521		$	5,102,329

The accompanying notes are an integral part of these financial statements.

- 76 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MB6 Sub-Account						MB7 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	738		$	(25,018	)	$	(15,935	)	$	(23,021	)
Net realized gains (losses)		899,482			1,806,090			249,189			558,253
Net change in unrealized appreciation (depreciation)		1,272,020			(3,590,929	)		393,830			(1,120,493	)
Increase (decrease) from operations		2,172,240			(1,809,857	)		627,084			(585,261	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		157,872			110,393			61,543			43,325
Transfers between Sub-Accounts (including the Fixed Account), net		(57,266	)		(4,210	)		(248,412	)		35,848
Withdrawals, surrenders, annuitizations and contract charges		(1,156,624	)		(449,537	)		(330,830	)		(281,888	)
Net accumulation activity		(1,056,018	)		(343,354	)		(517,699	)		(202,715	)

*Annuitization Activity:*
Annuitizations		293,300			-			6,229			-
Annuity payments and contract charges		(77,031	)		(44,408	)		(842	)		(165	)
Adjustments to annuity reserves		(8,460	)		(38,052	)		(108	)		12
Net annuitization activity		207,809			(82,460	)		5,279			(153	)

Increase (decrease) from contract owner transactions		(848,209	)		(425,814	)		(512,420	)		(202,868	)

Total increase (decrease) in net assets		1,324,031			(2,235,671	)		114,664			(788,129	)

Net assets at beginning of year		8,687,538			10,923,209			2,593,849			3,381,978
Net assets at end of year	$	10,011,569		$	8,687,538		$	2,708,513		$	2,593,849

The accompanying notes are an integral part of these financial statements.

- 77 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MC0 Sub-Account						MA0 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	14,532		$	14,639		$	172,726		$	134,440
Net realized gains (losses)		(28,792	)		33,002			(284,567	)		287,084
Net change in unrealized appreciation (depreciation)		68,604			(194,397	)		695,303			(2,429,624	)
Increase (decrease) from operations		54,344			(146,756	)		583,462			(2,008,100	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			169,172			5,249
Transfers between Sub-Accounts (including the Fixed Account), net		102,647			830			355,584			81,577
Withdrawals, surrenders, annuitizations and contract charges		(113,809	)		(11,636	)		(1,037,374	)		(866,542	)
Net accumulation activity		(11,162	)		(10,806	)		(512,618	)		(779,716	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			(8,577	)		(787	)		(799	)
Adjustments to annuity reserves		(7,526	)		(3,496	)		72			66
Net annuitization activity		(7,526	)		(12,073	)		(715	)		(733	)

Increase (decrease) from contract owner transactions		(18,688	)		(22,879	)		(513,333	)		(780,449	)

Total increase (decrease) in net assets		35,656			(169,635	)		70,129			(2,788,549	)

Net assets at beginning of year		658,668			828,303			8,505,095			11,293,644
Net assets at end of year	$	694,324		$	658,668		$	8,575,224		$	8,505,095

The accompanying notes are an integral part of these financial statements.

- 78 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MC2 Sub-Account						MC1 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(12,572	)	$	(16,226	)	$	(23,510	)	$	(29,450	)
Net realized gains (losses)		86,366			192,174			113,599			226,260
Net change in unrealized appreciation (depreciation)		214,390			(499,956	)		210,563			(581,583	)
Increase (decrease) from operations		288,184			(324,008	)		300,652			(384,773	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		38,783			-			968			1,125
Transfers between Sub-Accounts (including the Fixed Account), net		19,503			513			(70,684	)		(4,469	)
Withdrawals, surrenders, annuitizations and contract charges		(92,115	)		(90,346	)		(172,424	)		(131,475	)
Net accumulation activity		(33,829	)		(89,833	)		(242,140	)		(134,819	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			(2,143	)		-			-
Adjustments to annuity reserves		-			(14	)		-			-
Net annuitization activity		-			(2,157	)		-			-

Increase (decrease) from contract owner transactions		(33,829	)		(91,990	)		(242,140	)		(134,819	)

Total increase (decrease) in net assets		254,355			(415,998	)		58,512			(519,592	)

Net assets at beginning of year		1,375,178			1,791,176			1,565,755			2,085,347
Net assets at end of year	$	1,629,533		$	1,375,178		$	1,624,267		$	1,565,755

The accompanying notes are an integral part of these financial statements.

- 79 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MC3 Sub-Account						MA1 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	88		$	4,789		$	(5,476	)	$	24,858
Net realized gains (losses)		(2,550	)		10,500			(41,898	)		39,497
Net change in unrealized appreciation (depreciation)		17,553			(58,249	)		135,373			(365,260	)
Increase (decrease) from operations		15,091			(42,960	)		87,999			(300,905	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			31,914			5,422
Transfers between Sub-Accounts (including the Fixed Account), net		2,714			1,283			(35,881	)		6,525
Withdrawals, surrenders, annuitizations and contract charges		(5,307	)		(642	)		(114,818	)		(89,937	)
Net accumulation activity		(2,593	)		641			(118,785	)		(77,990	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(1,753	)		(1,821	)		-			-
Adjustments to annuity reserves		522			(240	)		-			-
Net annuitization activity		(1,231	)		(2,061	)		-			-

Increase (decrease) from contract owner transactions		(3,824	)		(1,420	)		(118,785	)		(77,990	)

Total increase (decrease) in net assets		11,267			(44,380	)		(30,786	)		(378,895	)

Net assets at beginning of year		164,363			208,743			1,030,762			1,409,657
Net assets at end of year	$	175,630		$	164,363		$	999,976		$	1,030,762

The accompanying notes are an integral part of these financial statements.

- 80 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MC4 Sub-Account						MC5 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(1,528	)	$	162		$	(26	)	$	(7	)
Net realized gains (losses)		(5,726	)		(546	)		(6	)		(4	)
Net change in unrealized appreciation (depreciation)		8,098			(26,891	)		36			(346	)
Increase (decrease) from operations		844			(27,275	)		4			(357	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		8,485			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(15	)		-			1			-
Withdrawals, surrenders, annuitizations and contract charges		(22,953	)		(1,043	)		-			-
Net accumulation activity		(14,483	)		(1,043	)		1			-

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(160	)		(253	)		-			-
Adjustments to annuity reserves		24			(747	)		-			-
Net annuitization activity		(136	)		(1,000	)		-			-

Increase (decrease) from contract owner transactions		(14,619	)		(2,043	)		1			-

Total increase (decrease) in net assets		(13,775	)		(29,318	)		5			(357	)

Net assets at beginning of year		120,376			149,694			1,548			1,905
Net assets at end of year	$	106,601		$	120,376		$	1,553		$	1,548

The accompanying notes are an integral part of these financial statements.

- 81 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MC6 Sub-Account						MC7 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(21,236	)	$	(20,560	)	$	(41	)	$	(40	)
Net realized gains (losses)		119,503			290,265			131			279
Net change in unrealized appreciation (depreciation)		196,535			(686,827	)		319			(806	)
Increase (decrease) from operations		294,802			(417,122	)		409			(567	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			46			-
Transfers between Sub-Accounts (including the Fixed Account), net		24,801			6,815			-			-
Withdrawals, surrenders, annuitizations and contract charges		(89,660	)		(141,695	)		(2	)		(1	)
Net accumulation activity		(64,859	)		(134,880	)		44			(1	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(4,992	)		(5,049	)		-			-
Adjustments to annuity reserves		2,898			(80	)		-			-
Net annuitization activity		(2,094	)		(5,129	)		-			-

Increase (decrease) from contract owner transactions		(66,953	)		(140,009	)		44			(1	)

Total increase (decrease) in net assets		227,849			(557,131	)		453			(568	)

Net assets at beginning of year		1,580,458			2,137,589			2,168			2,736
Net assets at end of year	$	1,808,307		$	1,580,458		$	2,621		$	2,168

The accompanying notes are an integral part of these financial statements.

- 82 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MC8 Sub-Account						MC9 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(18,796	)	$	(34,248	)	$	(500	)	$	(658	)
Net realized gains (losses)		452,486			461,581			5,855			4,995
Net change in unrealized appreciation (depreciation)		235,440			(1,382,038	)		2,452			(14,979	)
Increase (decrease) from operations		669,130			(954,705	)		7,807			(10,642	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		76,127			600			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(216,571	)		444			(4,427	)		3,230
Withdrawals, surrenders, annuitizations and contract charges		(323,841	)		(89,748	)		(3	)		(612	)
Net accumulation activity		(464,285	)		(88,704	)		(4,430	)		2,618

*Annuitization Activity:*
Annuitizations		105,072			-			-			-
Annuity payments and contract charges		(32,065	)		(39,675	)		-			-
Adjustments to annuity reserves		(1,968	)		(376	)		-			-
Net annuitization activity		71,039			(40,051	)		-			-

Increase (decrease) from contract owner transactions		(393,246	)		(128,755	)		(4,430	)		2,618

Total increase (decrease) in net assets		275,884			(1,083,460	)		3,377			(8,024	)

Net assets at beginning of year		4,007,826			5,091,286			47,419			55,443
Net assets at end of year	$	4,283,710		$	4,007,826		$	50,796		$	47,419

The accompanying notes are an integral part of these financial statements.

- 83 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MD0 Sub-Account						M92 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(8,675	)	$	6,920		$	(317,672	)	$	44,351
Net realized gains (losses)		6,554			74,452			203,182			861,236
Net change in unrealized appreciation (depreciation)		72,972			(175,748	)		1,595,659			(3,394,426	)
Increase (decrease) from operations		70,851			(94,376	)		1,481,169			(2,488,839	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		84,241			23,206			64,310			107,618
Transfers between Sub-Accounts (including the Fixed Account), net		71			(276	)		105,356			(1,251,017	)
Withdrawals, surrenders, annuitizations and contract charges		(164,560	)		(134,522	)		(2,671,664	)		(2,999,386	)
Net accumulation activity		(80,248	)		(111,592	)		(2,501,998	)		(4,142,785	)

*Annuitization Activity:*
Annuitizations		1,636			-			-			-
Annuity payments and contract charges		(5,025	)		(4,962	)		(7,098	)		(6,954	)
Adjustments to annuity reserves		1,317			323			4,876			3,594
Net annuitization activity		(2,072	)		(4,639	)		(2,222	)		(3,360	)

Increase (decrease) from contract owner transactions		(82,320	)		(116,231	)		(2,504,220	)		(4,146,145	)

Total increase (decrease) in net assets		(11,469	)		(210,607	)		(1,023,051	)		(6,634,984	)

Net assets at beginning of year		923,566			1,134,173			21,380,499			28,015,483
Net assets at end of year	$	912,097		$	923,566		$	20,357,448		$	21,380,499

The accompanying notes are an integral part of these financial statements.

- 84 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M96 Sub-Account						MD2 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	419		$	6,008		$	(37,351	)	$	3,847
Net realized gains (losses)		(19,897	)		(11,653	)		(171,646	)		(197,283	)
Net change in unrealized appreciation (depreciation)		49,689			(123,677	)		385,267			(1,211,094	)
Increase (decrease) from operations		30,211			(129,322	)		176,270			(1,404,530	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			91			23,117			21,228
Transfers between Sub-Accounts (including the Fixed Account), net		195,950			(5,958	)		776,874			(62,341	)
Withdrawals, surrenders, annuitizations and contract charges		(84,112	)		(52,830	)		(784,063	)		(1,195,793	)
Net accumulation activity		111,838			(58,697	)		15,928			(1,236,906	)

*Annuitization Activity:*
Annuitizations		5,467			-			4,776			-
Annuity payments and contract charges		(978	)		(861	)		(2,207	)		(1,850	)
Adjustments to annuity reserves		(76	)		(4,364	)		51			143
Net annuitization activity		4,413			(5,225	)		2,620			(1,707	)

Increase (decrease) from contract owner transactions		116,251			(63,922	)		18,548			(1,238,613	)

Total increase (decrease) in net assets		146,462			(193,244	)		194,818			(2,643,143	)

Net assets at beginning of year		801,430			994,674			8,226,751			10,869,894
Net assets at end of year	$	947,892		$	801,430		$	8,421,569		$	8,226,751

The accompanying notes are an integral part of these financial statements.

- 85 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MA6 Sub-Account						MA3 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	39,727		$	39,103		$	50,274		$	55,974
Net realized gains (losses)		(16,675	)		(18,165	)		(76,105	)		(46,367	)
Net change in unrealized appreciation (depreciation)		68,866			(146,004	)		155,555			(238,301	)
Increase (decrease) from operations		91,918			(125,066	)		129,724			(228,694	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			113			37,590			9,116
Transfers between Sub-Accounts (including the Fixed Account), net		5,695			(6,943	)		4,021			(59,994	)
Withdrawals, surrenders, annuitizations and contract charges		(37,886	)		(97,711	)		(381,770	)		(210,448	)
Net accumulation activity		(32,191	)		(104,541	)		(340,159	)		(261,326	)

*Annuitization Activity:*
Annuitizations		-			-			28,051			-
Annuity payments and contract charges		(4,713	)		(6,586	)		(3,016	)		(42	)
Adjustments to annuity reserves		5,738			(7,724	)		(338	)		4
Net annuitization activity		1,025			(14,310	)		24,697			(38	)

Increase (decrease) from contract owner transactions		(31,166	)		(118,851	)		(315,462	)		(261,364	)

Total increase (decrease) in net assets		60,752			(243,917	)		(185,738	)		(490,058	)

Net assets at beginning of year		925,462			1,169,379			1,401,161			1,891,219
Net assets at end of year	$	986,214		$	925,462		$	1,215,423		$	1,401,161

The accompanying notes are an integral part of these financial statements.

- 86 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M97 Sub-Account						MD5 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(864	)	$	(2,196	)	$	(4,082	)	$	(7,362	)
Net realized gains (losses)		10,685			18,765			22,947			37,581
Net change in unrealized appreciation (depreciation)		24,144			(70,599	)		40,672			(145,900	)
Increase (decrease) from operations		33,965			(54,030	)		59,537			(115,681	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			51,789			159
Transfers between Sub-Accounts (including the Fixed Account), net		(774	)		308			(5,506	)		(753	)
Withdrawals, surrenders, annuitizations and contract charges		(6,747	)		(13,074	)		(205,318	)		(96,884	)
Net accumulation activity		(7,521	)		(12,766	)		(159,035	)		(97,478	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(4,893	)		(4,806	)		-			-
Adjustments to annuity reserves		1,690			(267	)		-			-
Net annuitization activity		(3,203	)		(5,073	)		-			-

Increase (decrease) from contract owner transactions		(10,724	)		(17,839	)		(159,035	)		(97,478	)

Total increase (decrease) in net assets		23,241			(71,869	)		(99,498	)		(213,159	)

Net assets at beginning of year		270,271			342,140			503,374			716,533
Net assets at end of year	$	293,512		$	270,271		$	403,876		$	503,374

The accompanying notes are an integral part of these financial statements.

- 87 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M98 Sub-Account						M93 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(6,936	)	$	(6,449	)	$	(33,753	)	$	(36,222	)
Net realized gains (losses)		121,687			81,953			307,588			232,302
Net change in unrealized appreciation (depreciation)		37,198			(419,599	)		114,464			(1,145,916	)
Increase (decrease) from operations		151,949			(344,095	)		388,299			(949,836	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			1,121			71,806			10,096
Transfers between Sub-Accounts (including the Fixed Account), net		(12,920	)		10,732			(32,320	)		308,905
Withdrawals, surrenders, annuitizations and contract charges		(49,384	)		(57,528	)		(616,980	)		(310,204	)
Net accumulation activity		(62,304	)		(45,675	)		(577,494	)		8,797

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(3,067	)		(3,775	)		(7,552	)		(3,258	)
Adjustments to annuity reserves		1,148			(7,728	)		2,251			205
Net annuitization activity		(1,919	)		(11,503	)		(5,301	)		(3,053	)

Increase (decrease) from contract owner transactions		(64,223	)		(57,178	)		(582,795	)		5,744

Total increase (decrease) in net assets		87,726			(401,273	)		(194,496	)		(944,092	)

Net assets at beginning of year		982,960			1,384,233			2,777,658			3,721,750
Net assets at end of year	$	1,070,686		$	982,960		$	2,583,162		$	2,777,658

The accompanying notes are an integral part of these financial statements.

- 88 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MD6 Sub-Account						MB3 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(99,337	)	$	(121,915	)	$	(10,335	)	$	(12,542	)
Net realized gains (losses)		738,448			1,592,357			30,476			117,063
Net change in unrealized appreciation (depreciation)		1,167,567			(3,797,516	)		106,751			(311,143	)
Increase (decrease) from operations		1,806,678			(2,327,074	)		126,892			(206,622	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		167,060			77,659			1,272			14
Transfers between Sub-Accounts (including the Fixed Account), net		53,988			(94,399	)		(116,751	)		(123,356	)
Withdrawals, surrenders, annuitizations and contract charges		(1,031,909	)		(700,121	)		(43,395	)		(12,353	)
Net accumulation activity		(810,861	)		(716,861	)		(158,874	)		(135,695	)

*Annuitization Activity:*
Annuitizations		27,682			-			16,951			-
Annuity payments and contract charges		(48,624	)		(70,583	)		(2,020	)		(213	)
Adjustments to annuity reserves		7,479			(1,716	)		(156	)		18
Net annuitization activity		(13,463	)		(72,299	)		14,775			(195	)

Increase (decrease) from contract owner transactions		(824,324	)		(789,160	)		(144,099	)		(135,890	)

Total increase (decrease) in net assets		982,354			(3,116,234	)		(17,207	)		(342,512	)

Net assets at beginning of year		8,532,865			11,649,099			638,324			980,836
Net assets at end of year	$	9,515,219		$	8,532,865		$	621,117		$	638,324

The accompanying notes are an integral part of these financial statements.

- 89 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MD9 Sub-Account						ME2 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	176,408		$	(28,770	)	$	(965	)	$	1,308
Net realized gains (losses)		-			-			(144	)		6,671
Net change in unrealized appreciation (depreciation)		-			-			33,112			(73,918	)
Increase (decrease) from operations		176,408			(28,770	)		32,003			(65,939	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		372,428			87,503			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		1,215,332			2,069,547			9,872			-
Withdrawals, surrenders, annuitizations and contract charges		(2,843,143	)		(1,389,737	)		(2,644	)		(1,456	)
Net accumulation activity		(1,255,383	)		767,313			7,228			(1,456	)

*Annuitization Activity:*
Annuitizations		2,740			-			-			-
Annuity payments and contract charges		(6,708	)		(6,493	)		(2,329	)		(16,996	)
Adjustments to annuity reserves		388			369			949			(1,036	)
Net annuitization activity		(3,580	)		(6,124	)		(1,380	)		(18,032	)

Increase (decrease) from contract owner transactions		(1,258,963	)		761,189			5,848			(19,488	)

Total increase (decrease) in net assets		(1,082,555	)		732,419			37,851			(85,427	)

Net assets at beginning of year		7,390,577			6,658,158			275,058			360,485
Net assets at end of year	$	6,308,022		$	7,390,577		$	312,909		$	275,058

The accompanying notes are an integral part of these financial statements.

- 90 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	ME3 Sub-Account						MA5 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(14,621	)	$	(632	)	$	20,143		$	22,986
Net realized gains (losses)		27,167			63,122			(26,300	)		(13,979	)
Net change in unrealized appreciation (depreciation)		158,173			(451,743	)		60,108			(192,372	)
Increase (decrease) from operations		170,719			(389,253	)		53,951			(183,365	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		24,969			17,906			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		39,348			66,596			(28,620	)		(60,902	)
Withdrawals, surrenders, annuitizations and contract charges		(163,804	)		(127,440	)		(65,650	)		(77,333	)
Net accumulation activity		(99,487	)		(42,938	)		(94,270	)		(138,235	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(1,568	)		(1,467	)		-			-
Adjustments to annuity reserves		475			99			(7,262	)		(3,786	)
Net annuitization activity		(1,093	)		(1,368	)		(7,262	)		(3,786	)

Increase (decrease) from contract owner transactions		(100,580	)		(44,306	)		(101,532	)		(142,021	)

Total increase (decrease) in net assets		70,139			(433,559	)		(47,581	)		(325,386	)

Net assets at beginning of year		1,603,805			2,037,364			928,408			1,253,794
Net assets at end of year	$	1,673,944		$	1,603,805		$	880,827		$	928,408

The accompanying notes are an integral part of these financial statements.

- 91 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MA7 Sub-Account						MF3 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	751		$	490		$	(22,139	)	$	(25,820	)
Net realized gains (losses)		(8,103	)		(452	)		(26,588	)		485,324
Net change in unrealized appreciation (depreciation)		9,225			(6,795	)		348,719			(978,411	)
Increase (decrease) from operations		1,873			(6,757	)		299,992			(518,907	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		33,523			621			13,488			6,696
Transfers between Sub-Accounts (including the Fixed Account), net		2,744			(1,411	)		(27,362	)		42,306
Withdrawals, surrenders, annuitizations and contract charges		(33,467	)		(1,915	)		(323,658	)		(205,849	)
Net accumulation activity		2,800			(2,705	)		(337,532	)		(156,847	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			(4,482	)		(847	)
Adjustments to annuity reserves		-			-			1,358			(121	)
Net annuitization activity		-			-			(3,124	)		(968	)

Increase (decrease) from contract owner transactions		2,800			(2,705	)		(340,656	)		(157,815	)

Total increase (decrease) in net assets		4,673			(9,462	)		(40,664	)		(676,722	)

Net assets at beginning of year		36,174			45,636			2,032,608			2,709,330
Net assets at end of year	$	40,847		$	36,174		$	1,991,944		$	2,032,608

The accompanying notes are an integral part of these financial statements.

- 92 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MF5 Sub-Account						MF6 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	152,733		$	61,211		$	(360	)	$	(18	)
Net realized gains (losses)		(183,937	)		1,088,833			2,206			3,970
Net change in unrealized appreciation (depreciation)		1,287,454			(5,209,893	)		2,009			(21,550	)
Increase (decrease) from operations		1,256,250			(4,059,849	)		3,855			(17,598	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		284,804			312,346			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		57,811			(676,873	)		1,451			3,298
Withdrawals, surrenders, annuitizations and contract charges		(3,425,434	)		(3,178,998	)		(7,125	)		(4,084	)
Net accumulation activity		(3,082,819	)		(3,543,525	)		(5,674	)		(786	)

*Annuitization Activity:*
Annuitizations		-			29,832			-			-
Annuity payments and contract charges		(53,164	)		(34,581	)		(146	)		(166	)
Adjustments to annuity reserves		13,524			13,729			18			14
Net annuitization activity		(39,640	)		8,980			(128	)		(152	)

Increase (decrease) from contract owner transactions		(3,122,459	)		(3,534,545	)		(5,802	)		(938	)

Total increase (decrease) in net assets		(1,866,209	)		(7,594,394	)		(1,947	)		(18,536	)

Net assets at beginning of year		17,464,995			25,059,389			44,721			63,257
Net assets at end of year	$	15,598,786		$	17,464,995		$	42,774		$	44,721

The accompanying notes are an integral part of these financial statements.

- 93 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MF7 Sub-Account						MF9 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(27,777	)	$	(13,756	)	$	97,710		$	(85,767	)
Net realized gains (losses)		112,074			193,677			889,387			2,083,816
Net change in unrealized appreciation (depreciation)		115,856			(1,069,654	)		1,107,678			(6,943,255	)
Increase (decrease) from operations		200,153			(889,733	)		2,094,775			(4,945,206	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		10,708			20,050			44,991			39
Transfers between Sub-Accounts (including the Fixed Account), net		94,308			290,699			(189,497	)		(203,016	)
Withdrawals, surrenders, annuitizations and contract charges		(325,103	)		(247,113	)		(2,196,950	)		(2,854,736	)
Net accumulation activity		(220,087	)		63,636			(2,341,456	)		(3,057,713	)

*Annuitization Activity:*
Annuitizations		10,101			-			1,513			-
Annuity payments and contract charges		(3,112	)		(160	)		(161	)		-
Adjustments to annuity reserves		515			(17	)		(9	)		-
Net annuitization activity		7,504			(177	)		1,343			-

Increase (decrease) from contract owner transactions		(212,583	)		63,459			(2,340,113	)		(3,057,713	)

Total increase (decrease) in net assets		(12,430	)		(826,274	)		(245,338	)		(8,002,919	)

Net assets at beginning of year		2,345,117			3,171,391			17,507,780			25,510,699
Net assets at end of year	$	2,332,687		$	2,345,117		$	17,262,442		$	17,507,780

The accompanying notes are an integral part of these financial statements.

- 94 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MG1 Sub-Account						MF2 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	58,925		$	152,971		$	(5,572	)	$	21,518
Net realized gains (losses)		(260,424	)		327,472			(87,062	)		(54,710	)
Net change in unrealized appreciation (depreciation)		242,689			(2,232,237	)		443,499			(576,912	)
Increase (decrease) from operations		41,190			(1,751,794	)		350,865			(610,104	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		27,290			38,600			48,389			64,669
Transfers between Sub-Accounts (including the Fixed Account), net		364,514			390,781			278,733			(857,372	)
Withdrawals, surrenders, annuitizations and contract charges		(850,094	)		(689,640	)		(1,385,424	)		(1,058,306	)
Net accumulation activity		(458,290	)		(260,259	)		(1,058,302	)		(1,851,009	)

*Annuitization Activity:*
Annuitizations		2,307			-			30,585			-
Annuity payments and contract charges		(760	)		(580	)		(11,754	)		(4,313	)
Adjustments to annuity reserves		22			42			2,116			(233	)
Net annuitization activity		1,569			(538	)		20,947			(4,546	)

Increase (decrease) from contract owner transactions		(456,721	)		(260,797	)		(1,037,355	)		(1,855,555	)

Total increase (decrease) in net assets		(415,531	)		(2,012,591	)		(686,490	)		(2,465,659	)

Net assets at beginning of year		5,816,015			7,828,606			8,749,689			11,215,348
Net assets at end of year	$	5,400,484		$	5,816,015		$	8,063,199		$	8,749,689

The accompanying notes are an integral part of these financial statements.

- 95 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MG2 Sub-Account						MG3 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(18,516	)	$	(6,976	)	$	589		$	(10,088	)
Net realized gains (losses)		(38,643	)		(35,436	)		74,135			158,914
Net change in unrealized appreciation (depreciation)		223,976			(289,015	)		60,571			(312,815	)
Increase (decrease) from operations		166,817			(331,427	)		135,295			(163,989	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		15,754			16,661			2,542			6,072
Transfers between Sub-Accounts (including the Fixed Account), net		191,590			(389,954	)		(5,179	)		(65,139	)
Withdrawals, surrenders, annuitizations and contract charges		(630,528	)		(647,705	)		(148,642	)		(121,109	)
Net accumulation activity		(423,184	)		(1,020,998	)		(151,279	)		(180,176	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(569	)		(578	)		-			-
Adjustments to annuity reserves		37			33			-			-
Net annuitization activity		(532	)		(545	)		-			-

Increase (decrease) from contract owner transactions		(423,716	)		(1,021,543	)		(151,279	)		(180,176	)

Total increase (decrease) in net assets		(256,899	)		(1,352,970	)		(15,984	)		(344,165	)

Net assets at beginning of year		4,492,812			5,845,782			1,318,303			1,662,468
Net assets at end of year	$	4,235,913		$	4,492,812		$	1,302,319		$	1,318,303

The accompanying notes are an integral part of these financial statements.

- 96 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MG4 Sub-Account						MG6 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(2,314	)	$	(12,052	)	$	528,814		$	20,315
Net realized gains (losses)		83,122			165,588			2,684,940			8,458,969
Net change in unrealized appreciation (depreciation)		38,513			(317,613	)		4,446,239			(27,084,357	)
Increase (decrease) from operations		119,321			(164,077	)		7,659,993			(18,605,073	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		68,667			-			637,853			123,439
Transfers between Sub-Accounts (including the Fixed Account), net		(7,752	)		(148,563	)		(415,793	)		715,997
Withdrawals, surrenders, annuitizations and contract charges		(206,389	)		(85,607	)		(8,866,737	)		(9,975,310	)
Net accumulation activity		(145,474	)		(234,170	)		(8,644,677	)		(9,135,874	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			(28,729	)		(28,071	)
Adjustments to annuity reserves		-			-			21,011			12,450
Net annuitization activity		-			-			(7,718	)		(15,621	)

Increase (decrease) from contract owner transactions		(145,474	)		(234,170	)		(8,652,395	)		(9,151,495	)

Total increase (decrease) in net assets		(26,153	)		(398,247	)		(992,402	)		(27,756,568	)

Net assets at beginning of year		1,232,218			1,630,465			76,450,037			104,206,605
Net assets at end of year	$	1,206,065		$	1,232,218		$	75,457,635		$	76,450,037

The accompanying notes are an integral part of these financial statements.

- 97 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MG7 Sub-Account						V44 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(2,659	)	$	(6,917	)	$	(10,973	)	$	(11,797	)
Net realized gains (losses)		27,178			109,340			(400,753	)		(1,619	)
Net change in unrealized appreciation (depreciation)		13,990			(197,015	)		634,077			(585,163	)
Increase (decrease) from operations		38,509			(94,592	)		222,351			(598,579	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			287			234
Transfers between Sub-Accounts (including the Fixed Account), net		(11,480	)		(104,305	)		(143,039	)		308,400
Withdrawals, surrenders, annuitizations and contract charges		(106,323	)		(25,666	)		(29,889	)		(34,876	)
Net accumulation activity		(117,803	)		(129,971	)		(172,641	)		273,758

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(117,803	)		(129,971	)		(172,641	)		273,758

Total increase (decrease) in net assets		(79,294	)		(224,563	)		49,710			(324,821	)

Net assets at beginning of year		499,536			724,099			561,769			886,590
Net assets at end of year	$	420,242		$	499,536		$	611,479		$	561,769

The accompanying notes are an integral part of these financial statements.

- 98 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	V43 Sub-Account						O19 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	(4,001	)	$	(4,577	)	$	(21,144	)	$	(21,965	)
Net realized gains (losses)		(177,505	)		2,190			(161,642	)		464,497
Net change in unrealized appreciation (depreciation)		267,065			(273,054	)		534,305			(958,032	)
Increase (decrease) from operations		85,559			(275,441	)		351,519			(515,500	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			57			356,919			-
Transfers between Sub-Accounts (including the Fixed Account), net		(41,721	)		135,103			(78,669	)		97,072
Withdrawals, surrenders, annuitizations and contract charges		(36,264	)		(13,367	)		(438,579	)		(77,595	)
Net accumulation activity		(77,985	)		121,793			(160,329	)		19,477

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			(447	)		(420	)
Adjustments to annuity reserves		-			-			59			37
Net annuitization activity		-			-			(388	)		(383	)

Increase (decrease) from contract owner transactions		(77,985	)		121,793			(160,717	)		19,094

Total increase (decrease) in net assets		7,574			(153,648	)		190,802			(496,406	)

Net assets at beginning of year		237,093			390,741			1,123,390			1,619,796
Net assets at end of year	$	244,667		$	237,093		$	1,314,192		$	1,123,390

The accompanying notes are an integral part of these financial statements.

- 99 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	O23 Sub-Account						O20 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	(64	)	$	(4,073	)	$	(29,113	)	$	(29,803	)
Net realized gains (losses)		(211	)		40,295			151,321			327,083
Net change in unrealized appreciation (depreciation)		30,941			(139,566	)		372,103			(1,056,424	)
Increase (decrease) from operations		30,666			(103,344	)		494,311			(759,144	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			1,155			-
Transfers between Sub-Accounts (including the Fixed Account), net		1,889			(171,852	)		(235,133	)		320,065
Withdrawals, surrenders, annuitizations and contract charges		(26,010	)		(37,994	)		(122,112	)		(150,980	)
Net accumulation activity		(24,121	)		(209,846	)		(356,090	)		169,085

*Annuitization Activity:*
Annuitizations		-			-			16,671			-
Annuity payments and contract charges		-			-			(1,765	)		-
Adjustments to annuity reserves		-			-			(186	)		-
Net annuitization activity		-			-			14,720			-

Increase (decrease) from contract owner transactions		(24,121	)		(209,846	)		(341,370	)		169,085

Total increase (decrease) in net assets		6,545			(313,190	)		152,941			(590,059	)

Net assets at beginning of year		318,195			631,385			1,657,856			2,247,915
Net assets at end of year	$	324,740		$	318,195		$	1,810,797		$	1,657,856

The accompanying notes are an integral part of these financial statements.

- 100 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	O21 Sub-Account						O04 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	(88,716	)	$	(46,978	)	$	(449	)	$	(1,170	)
Net realized gains (losses)		(621,544	)		3,006,678			(71	)		18,079
Net change in unrealized appreciation (depreciation)		2,116,375			(5,032,071	)		8,714			(36,240	)
Increase (decrease) from operations		1,406,115			(2,072,371	)		8,194			(19,331	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		40,001			85,800			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(540,569	)		546,446			(4	)		(27,563	)
Withdrawals, surrenders, annuitizations and contract charges		(1,081,574	)		(876,515	)		(2,909	)		(14,986	)
Net accumulation activity		(1,582,142	)		(244,269	)		(2,913	)		(42,549	)

*Annuitization Activity:*
Annuitizations		47,053			-			-			-
Annuity payments and contract charges		(13,048	)		(782	)		-			-
Adjustments to annuity reserves		1,696			(224	)		-			-
Net annuitization activity		35,701			(1,006	)		-			-

Increase (decrease) from contract owner transactions		(1,546,441	)		(245,275	)		(2,913	)		(42,549	)

Total increase (decrease) in net assets		(140,326	)		(2,317,646	)		5,281			(61,880	)

Net assets at beginning of year		7,339,648			9,657,294			53,391			115,271
Net assets at end of year	$	7,199,322		$	7,339,648		$	58,672		$	53,391

The accompanying notes are an integral part of these financial statements.

- 101 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	P08 Sub-Account						PC0 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	9,518		$	48,406		$	18,111		$	103,327
Net realized gains (losses)		(11,108	)		45,996			(42,649	)		121,035
Net change in unrealized appreciation (depreciation)		43,517			(220,809	)		120,891			(486,736	)
Increase (decrease) from operations		41,927			(126,407	)		96,353			(262,374	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			170			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		11,912			(19,224	)		27,206			(20,213	)
Withdrawals, surrenders, annuitizations and contract charges		(46,266	)		(221,736	)		(183,809	)		(193,607	)
Net accumulation activity		(34,354	)		(240,790	)		(156,603	)		(213,820	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(34,354	)		(240,790	)		(156,603	)		(213,820	)

Total increase (decrease) in net assets		7,573			(367,197	)		(60,250	)		(476,194	)

Net assets at beginning of year		673,441			1,040,638			1,621,621			2,097,815
Net assets at end of year	$	681,014		$	673,441		$	1,561,371		$	1,621,621

The accompanying notes are an integral part of these financial statements.

- 102 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	P70 Sub-Account						P10 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	2,151		$	4,004		$	179,180		$	328,159
Net realized gains (losses)		(381	)		2,279			11,144			216,096
Net change in unrealized appreciation (depreciation)		(3,229	)		(3,876	)		(307,572	)		(321,801	)
Increase (decrease) from operations		(1,459	)		2,407			(117,248	)		222,454

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			15,725			6,674
Transfers between Sub-Accounts (including the Fixed Account), net		1,219			(4,048	)		168,004			(448,402	)
Withdrawals, surrenders, annuitizations and contract charges		(1,524	)		(3,366	)		(218,348	)		(223,247	)
Net accumulation activity		(305	)		(7,414	)		(34,619	)		(664,975	)

*Annuitization Activity:*
Annuitizations		-			-			572			-
Annuity payments and contract charges		-			-			(1,052	)		(1,142	)
Adjustments to annuity reserves		-			-			82			73
Net annuitization activity		-			-			(398	)		(1,069	)

Increase (decrease) from contract owner transactions		(305	)		(7,414	)		(35,017	)		(666,044	)

Total increase (decrease) in net assets		(1,764	)		(5,007	)		(152,265	)		(443,590	)

Net assets at beginning of year		16,230			21,237			1,369,088			1,812,678
Net assets at end of year	$	14,466		$	16,230		$	1,216,823		$	1,369,088

The accompanying notes are an integral part of these financial statements.

- 103 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	PK8 Sub-Account						P20 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023		December 31, 2022
Operations:
Net investment income (loss)	$	18,267		$	17,740		$	-	$	28
Net realized gains (losses)		(34,218	)		(25,654	)		-		(953	)
Net change in unrealized appreciation (depreciation)		57,044			(111,028	)		-		329
Increase (decrease) from operations		41,093			(118,942	)		-		(596	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		310			7,877			-		-
Transfers between Sub-Accounts (including the Fixed Account), net		(8,753	)		(11,645	)		-		-
Withdrawals, surrenders, annuitizations and contract charges		(100,707	)		(62,977	)		-		(5,355	)
Net accumulation activity		(109,150	)		(66,745	)		-		(5,355	)

*Annuitization Activity:*
Annuitizations		-			-			-		-
Annuity payments and contract charges		-			-			-		-
Adjustments to annuity reserves		-			-			-		-
Net annuitization activity		-			-			-		-

Increase (decrease) from contract owner transactions		(109,150	)		(66,745	)		-		(5,355	)

Total increase (decrease) in net assets		(68,057	)		(185,687	)		-		(5,951	)

Net assets at beginning of year		519,587			705,274			-		5,951
Net assets at end of year	$	451,530		$	519,587		$	-	$	-

The accompanying notes are an integral part of these financial statements.

- 104 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	PD6 Sub-Account						PH2 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	126,166		$	65,302		$	601		$	(175	)
Net realized gains (losses)		(1,408,699	)		5,185,292			(1,886	)		10,466
Net change in unrealized appreciation (depreciation)		4,376,349			(13,201,811	)		10,638			(22,047	)
Increase (decrease) from operations		3,093,816			(7,951,217	)		9,353			(11,756	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		272,197			233,220			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(241,021	)		630,708			(3,223	)		2,166
Withdrawals, surrenders, annuitizations and contract charges		(3,870,974	)		(3,789,754	)		(3,242	)		(3,357	)
Net accumulation activity		(3,839,798	)		(2,925,826	)		(6,465	)		(1,191	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		(7,250	)		(7,137	)		-			-
Adjustments to annuity reserves		5,333			3,060			-			-
Net annuitization activity		(1,917	)		(4,077	)		-			-

Increase (decrease) from contract owner transactions		(3,841,715	)		(2,929,903	)		(6,465	)		(1,191	)

Total increase (decrease) in net assets		(747,899	)		(10,881,120	)		2,888			(12,947	)

Net assets at beginning of year		30,454,141			41,335,261			47,186			60,133
Net assets at end of year	$	29,706,242		$	30,454,141		$	50,074		$	47,186

The accompanying notes are an integral part of these financial statements.

- 105 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	P06 Sub-Account						P07 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	16,471		$	75,863		$	86,010		$	48,061
Net realized gains (losses)		(14,746	)		4,204			(185,727	)		(125,165	)
Net change in unrealized appreciation (depreciation)		21,773			(289,609	)		273,350			(881,841	)
Increase (decrease) from operations		23,498			(209,542	)		173,633			(958,945	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		14,916			2,051			30,804			24,632
Transfers between Sub-Accounts (including the Fixed Account), net		82,955			(26,822	)		264,221			27,380
Withdrawals, surrenders, annuitizations and contract charges		(153,884	)		(162,409	)		(772,198	)		(751,139	)
Net accumulation activity		(56,013	)		(187,180	)		(477,173	)		(699,127	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			(6,621	)		(5,765	)
Adjustments to annuity reserves		-			-			1,918			523
Net annuitization activity		-			-			(4,703	)		(5,242	)

Increase (decrease) from contract owner transactions		(56,013	)		(187,180	)		(481,876	)		(704,369	)

Total increase (decrease) in net assets		(32,515	)		(396,722	)		(308,243	)		(1,663,314	)

Net assets at beginning of year		1,282,995			1,679,717			4,728,278			6,391,592
Net assets at end of year	$	1,250,480		$	1,282,995		$	4,420,035		$	4,728,278

The accompanying notes are an integral part of these financial statements.

- 106 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	PI3 Sub-Account⁴						P72 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	37,479		$	(2,166	)	$	998		$	(1,256	)
Net realized gains (losses)		(51,973	)		(21,398	)		31,302			60,771
Net change in unrealized appreciation (depreciation)		19,991			14,783			27,133			(81,217	)
Increase (decrease) from operations		5,497			(8,781	)		59,433			(21,702	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			20,712			153
Transfers between Sub-Accounts (including the Fixed Account), net		(628,223	)		101,542			66,312			(27,142	)
Withdrawals, surrenders, annuitizations and contract charges		(8,528	)		(203,870	)		(38,826	)		(51,295	)
Net accumulation activity		(636,751	)		(102,328	)		48,198			(78,284	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(636,751	)		(102,328	)		48,198			(78,284	)

Total increase (decrease) in net assets		(631,254	)		(111,109	)		107,631			(99,986	)

Net assets at beginning of year		631,254			742,363			398,715			498,701
Net assets at end of year	$	-		$	631,254		$	506,346		$	398,715

⁴ The current year activities for this Sub-Account are for the period from January 1, 2023 to April 21, 2023. Refer to Note 1 for details on closed Sub-Accounts.

The accompanying notes are an integral part of these financial statements.

- 107 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	W41 Sub-Account⁴						W42 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	(14	)	$	(47	)	$	(31	)	$	-
Net realized gains (losses)		(1,099	)		636			14			-
Net change in unrealized appreciation (depreciation)		1,323			(1,713	)		256			-
Increase (decrease) from operations		210			(1,124	)		239			-

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(2,595	)		659			2,393			-
Withdrawals, surrenders, annuitizations and contract charges		(35	)		(162	)		(103	)		-
Net accumulation activity		(2,630	)		497			2,290			-

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Increase (decrease) from contract owner transactions		(2,630	)		497			2,290			-

Total increase (decrease) in net assets		(2,420	)		(627	)		2,529			-

Net assets at beginning of year		2,420			3,047			-			-
Net assets at end of year	$	-		$	2,420		$	2,529		$	-

The accompanying notes are an integral part of these financial statements.

- 108 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

1. BUSINESS AND ORGANIZATION

Delaware Life NY Variable Account C - Regatta (the “Variable Account”) is a separate account of Nassau Life Insurance Company (“NNY”, the “Company”, the “Sponsor”, “we” or “us”). NNY is a wholly-owned subsidiary of The Nassau Companies of New York (“NCNY”), whose ultimate parent is Nassau Insurance Group Holdings G.P., LLC (“Nassau”). Founded in April 2015, Nassau is a privately held insurance and reinsurance business focused on building a franchise across the insurance value chain. NCNY is a holding company for NNY. On July 1, 2023, NNY completed its acquisition of Delaware Life Insurance Company of New York (“DLNY”) from Delaware Life Insurance Company, after receipt of insurance regulatory approval by the New York Department of Financial Services (the “NYDFS” or the “Department”). Effective July 5, 2023, DLNY merged with and into NNY pursuant to a merger agreement with NNY as the surviving entity.

The Variable Account was established by DLNY on October 18, 1985 as a funding vehicle for the variable portion of Regatta NY contracts, Regatta Extra NY contracts, Regatta Gold NY contracts, Masters Access NY contracts, Masters Choice NY contracts, Masters Choice II NY contracts, Masters Extra NY contracts, Masters Extra II NY contracts, Masters Flex NY contracts, Masters Flex II NY contracts, Masters Reward NY contracts, Masters Select NY contracts, and Masters I Share NY contracts (the “Contracts”) and certain other fixed and variable annuity contracts issued by the Sponsor. The Variable Account is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as a unit investment trust existing in accordance with the regulations of the New York Insurance Department and is an investment company. Accordingly, the Variable Account follows the investment company accounting and reporting guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 946 Financial Services – Investment Companies.

The assets of the Variable Account are divided into “Sub-Accounts”. Each Sub-Account is invested in shares of a specific mutual fund (collectively the “Funds”), or series thereof, registered under the Investment Company Act of 1940, as amended. The contract owners of the Variable Account direct the deposits into the Sub-Accounts of the Variable Account.

Under applicable insurance law, the assets and liabilities of the Variable Account are clearly identified and distinguished from the Sponsor’s other assets and liabilities. Assets applicable to the Variable Account are not chargeable with liabilities arising out of any other business the Sponsor may conduct.

A summary of the name changes related to Sub-Accounts held by the contract owners of the Variable Account during the current year, is as follows:


Sub- Account	Previous Name	Effective Date
J88	JPMorgan Insurance Trust Core Bond Portfolio Class 2	April 28, 2023
J94	JPMorgan Insurance Trust U.S. Equity Portfolio Class 2	April 28, 2023
A74	AB VPS Small/Mid Cap Value Portfolio (Class B)	May 1, 2023

The following Sub-Accounts was liquidated and merged with an existing Sub-Accounts during the current year:


Closed Sub-Account	New Sub-Account	Effective Date
W41	W42	April 21, 2023
PI3	MD9	April 21, 2023

There were no Sub-Accounts held by contract owners of the Variable Account that commenced operation within the last five years.

- 109 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

1. BUSINESS AND ORGANIZATION (CONTINUED)

A summary of Sub-Accounts held by the contract owners of the Variable Account, with commencement dates earlier than the past five years, but for which the first activity occurred within the last five years, is as follows:


Sub-Account		Year of First Activity
PH2		2019

Columbia Variable Portfolio - Large Cap Growth Fund Class 1 Sub-Account (C59) and CTIVP - Principal Blue Chip Growth Fund Class 1 Sub-Account (C89) are active at December 31, 2023 but have had zero balance for more than five years and therefore are not disclosed in the Statements of Assets and Liabilities, Statements of Operations, Statements of Changes in Net Assets or the financial highlights in Note 10.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

General

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The preparation of financial statements in conformity with GAAP requires the Sponsor’s management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from these estimates.

Investment Valuation and Transactions

Investments made in mutual funds are carried at fair value and are valued at their closing net asset value as determined by the respective mutual fund, which in turn value their investments at fair value, as of December 31, 2023. Transactions are recorded on a trade date basis. Realized gains and losses on sales of investments are determined on the first in, first out basis. Dividend income and realized gain distributions are reinvested in additional fund shares and recognized on the ex-dividend date.

Units

The number of units credited is determined by dividing the dollar amount allocated to a Sub-Account by the unit value for that Sub-Account for the period during which the purchase payment was received. The unit value for each Sub-Account is established at $10.00 for the first period of that Sub-Account and is subsequently measured based on the performance of the investments and the contract charges selected by the contract holder, as discussed in Note 5.

Purchase Payments

Upon issuance of new contracts, the initial purchase payment is credited to the contract in the form of units. All subsequent purchase payments are applied using the unit values for the period during which the purchase payment is received.

Transfers

Transfers between Sub-Accounts requested by contract owners are recorded in the new Sub-Account upon receipt of the redemption proceeds at the net asset value at the time of receipt. In addition, transfers can be made between the Sub-Accounts and the “Fixed Account”. The Fixed Account is part of the general account of the Sponsor in which purchase payments or contract values may be allocated or transferred.

Withdrawals

At any time during the accumulation phase (the period before the first annuity payment), the contract owner may elect to receive a cash withdrawal payment under the contract. If the contract owner requests a full withdrawal, the contract owner will receive the value of their account at the end of period, less the contract maintenance charge for the current contract year and any applicable withdrawal charge.

If the contract owner requests a partial withdrawal, the contract owner will receive the amount requested less any applicable withdrawal charge and the account value will be reduced by the amount requested. Any requests for partial withdrawals that would result in the value of the contract owner’s account being reduced to an amount less than the contract maintenance charge for the current contract year is treated as a request for a full withdrawal.

- 110 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Annuitization

On the annuity commencement date, the contract’s accumulation account is canceled and its adjusted value is applied to provide an annuity. The adjusted value will be equal to the value of the accumulation account for the period that ends immediately before the annuity commencement date, reduced by any applicable premium taxes or similar taxes and a proportionate amount of the contract maintenance charge.

Annuity Payments

The amount of the first variable annuity payment is determined in accordance with the annuity payment rates found in the contract. The number of units to be credited in respect of a particular Sub-Account is determined by dividing that portion of the first variable annuity payment attributable to that Sub-Account by the annuity unit value of that Sub-Account for the period that ends immediately before the annuity commencement date. The number of units of each Sub-Account credited to the contract then remains fixed, unless an exchange of units is made. The dollar amount of each variable annuity payment after the first may increase, decrease or remain constant, depending on the investment performance of the Sub-Accounts.

Federal Income Tax Status

The operations of the Variable Account are part of the operations of the Sponsor and are not taxed separately. The Sponsor qualifies for the federal income tax treatment granted to life insurance companies under Subchapter L of the Internal Revenue Code (the “Code”). Under existing federal income tax law, investment income and realized gain distributions earned by the Variable Account on contract owner reserves are not taxable, and therefore, no provision has been made for federal income taxes. In the event of a change in applicable tax law, the Sponsor will review this policy and if necessary a provision may be made in future years.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires Sponsor’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the financial statements and the reported amounts of income and expenses during the period. The most significant estimate is the fair value measurement of investments. Actual results could vary from the amounts derived from Sponsor management’s estimates.

Subsequent events

The Sponsor’s management has evaluated events subsequent to December 31, 2023, noting that there are no subsequent events requiring accounting adjustments or disclosure.

- 111 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

3. FAIR VALUE MEASUREMENTS

The Sub-Accounts’ investments are carried at fair value. Fair value is an exit price, representing the amount that would be received from a sale of an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, FASB ASC Topic 820, “Fair Value Measurements and Disclosures”, establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value (i.e., Level 1, 2 and 3). Level 1 inputs are observable inputs that reflect quoted prices for identical assets or liabilities in active markets that the Variable Account has the ability to access at the measurement date. Level 2 inputs are observable inputs, other than quoted prices included in Level 1, for the asset or liability or prices for similar assets and liabilities. Level 3 inputs are unobservable inputs reflecting the reporting entity’s estimates of the assumptions that market participants would use in pricing the asset or liability. Topic 820 requires that a fair value measurement technique include an adjustment for risks inherent in a particular valuation technique (such as a pricing model) and/or the risks inherent in the inputs to the model, if market participants would also include such an adjustment.

The Variable Account has categorized its financial instruments, based on the priority of the inputs to the valuation technique, into the three-level hierarchy described above. 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.

The Variable Account uses the Funds’ closing net asset value to determine the fair value of its Sub-Accounts. As of December 31, 2023, the net assets held in the Variable Account were categorized as Level 1 assets under the Topic 820 hierarchy levels. There were no Level 2 or 3 investments in the Variable Account during the year ended December 31, 2023. There were no transfers between levels during the year ended December 31, 2023.

4. RELATED-PARTY TRANSACTIONS

The Sponsor provides administrative services necessary for the operation of the Variable Account. The Sponsor absorbs all organizational expenses including the fees of registering the Variable Account and its contracts for distribution under federal and state securities laws.

Charges related to contracts sold to persons who are officers, directors, or employees of the Sponsor or an affiliate of the Sponsor may be waived.

- 112 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

5. CONTRACT CHARGES

Mortality and expense risk charges

Charges for mortality and expense risks, the optional death benefit riders, and the optional living benefit riders are deducted from the Variable Account at the end of each valuation period to cover the risks assumed by the Sponsor. The deductions are calculated at different levels based upon the elections made by the contract holder and are transferred periodically to the Sponsor. These charges are reflected in the Statements of Operations.

At December 31, 2023, the deduction is at an effective annual rate based on the average daily value of the Contact invested in the Variable Account as follows:


	Level 1	Level 2	Level 3	Level 4	Level 5
Regatta NY	1.25%	-	-	-	-
Regatta Gold NY	1.25%	-	-	-	-
Regatta Extra NY	1.30%	1.45%	-	-	-
Masters Flex NY	1.30%	1.50%	1.70%	1.90%	-
Masters Flex II NY	1.30%	1.70%	-	-	-
Masters Extra NY	1.40%	1.60%	1.80%	2.00%	-
Masters Extra II NY	1.40%	1.80%	-	-	-
Masters Choice NY	1.05%	1.25%	1.30%	1.45%	1.65%
Masters Choice II NY	1.05%	1.30%	1.45%	-	-
Masters Access NY	1.35%	1.55%	1.75%	-	-
Masters Reward NY	1.40%	1.60%	1.80%	2.00%	-
Masters Select NY	1.05%	1.25%	1.30%	1.45%	1.65%
Masters I Share NY	0.50%	-	-	-	-

Distribution and administrative expense charges

For assuming the risk that surrender charges may be insufficient to compensate the Sponsor for the costs of distributing the contracts, the Sponsor makes a deduction from the Sub-Account at the end of each valuation period at an effective annual rate of 0.15% of the net assets attributable to Masters Extra NY, Masters Extra II NY, Masters Choice NY, Masters Choice II, NY Masters Reward NY, and Masters Select NY contracts and at an effective annual rate of 0.20% of the net assets attributable to Masters Flex NY, Masters Flex II NY and Masters Access NY contracts.

As reimbursement for administrative expenses, which exceed the charges received from the account administration fee (“Account Fee”) described below, the Sponsor makes a deduction from the Sub-Account at the end of each valuation period at an effective annual rate of 0.15% of the net assets attributable to such contracts. These charges are reflected in the Statements of Operations.

Administration charges

Each year on the account anniversary date, an Account Fee of $30 is deducted from the participant’s account to reimburse the Sponsor for certain administrative expenses. After the annuity commencement date, the Account Fee is deducted pro rata from each variable annuity payment made during the year. The administration charges are reported in the Statements of Changes in Net Assets as a component of “Withdrawals, surrender, annuitization and contract charges” or “Annuity payments and contract charges”.

- 113 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

5. CONTRACT CHARGES (CONTINUED)

Optional living benefit rider charges

A quarterly charge (“Benefit Fee”), based on a percentage of the contract owner’s account value referenced in the table below, is deducted from the value of the contract on the last day of the Account Quarter. Account Quarters are defined as three-month periods, with the first Account Quarter beginning on the date the contracts were issued), if the optional living benefit rider has been elected. These charges are reported in the Statements of Changes in Net Assets as a component of “Withdrawals, surrender, annuitization and contract charges”.

The following table represents a summary of the optional living benefit riders available.


	Single Life Quarterly Charge	Joint Life Quarterly Charge	Single Life Annual Charge	Joint Life Annual Charge

Secured Returns 2	0.1250%	N/A	0.50%	N/A
Secured Returns for Life	0.1250%	N/A	0.50%	N/A
Secured Returns for Life Plus	0.1250%	N/A	0.50%	N/A
Income on Demand	0.1625%	0.2125%	0.65%	0.85%
Retirement Asset Protector	0.1875%	N/A	0.75%	N/A
Retirement Income Escalator	0.1875%	0.2375%	0.75%	0.95%
Income on Demand II	0.1625%	0.2125%	0.65%	0.85%
Income on Demand II Plus	0.2375%	0.2875%	0.95%	1.15%
Income on Demand II Escalator	0.2375%	0.2875%	0.95%	1.15%
Retirement Income Escalator II	0.2375%	0.2875%	0.95%	1.15%
Income Riser	0.2250%	0.2750%	0.90%	1.10%
Income on Demand III Escalator	0.2750%	0.3250%	1.10%	1.30%
Income Riser III1	0.2750%	0.3000%	1.10%	1.20%
Income Advisor	0.2250%	0.2500%	0.90%	1.00%

¹This rider has a maximum contract rate of 1.75% for single life and 1.95% for joint life elections.

Surrender charges

The Sponsor does not deduct a sales charge from the purchase payments. However, a surrender charge (contingent deferred sales charge) of up to 6% of certain amounts withdrawn will be deducted to cover certain expenses relating to the sale of Regatta NY and Regatta Gold NY contracts; 8% for Regatta Extra NY, Masters Flex NY, Masters Flex II NY, Masters Extra NY, Masters Extra II NY, Masters Choice NY and Masters Choice II NY contracts; and for 7% for Masters Reward NY and Masters Select NY contracts, if the contract holder requests a full withdrawal prior to reaching the pay-out phase. The surrender charges are reported in the Statements of Changes in Net Assets as a component of “Withdrawals, surrender, annuitization and contract charges”.

Premium Taxes

A deduction, when applicable, is made for premium taxes or similar state or local taxes. It is currently the policy of the Sponsor to make this deduction at the annuity commencement date. However, the Sponsor reserves the right to deduct such taxes when incurred.

- 114 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

6. RESERVE FOR VARIABLE ANNUITIES

Reserve for variable annuities represents the actuarial present value of future contract benefits for those contract holders who are in the payout phase of their contract and chose the variable payout option. Annuity reserves are calculated using the 1983 Individual Annuitant Mortality Table and an assumed interest rate of 4% per year for Regatta NY contracts and 3% per year for other contracts with an annuity commencement date prior to January 1, 1999. Annuity reserves are calculated using the Annuity 2000 Table and an assumed interest rate of 4% per year for Regatta NY contracts and 3% per year for other contracts with an annuity commencement date on or after January 1, 1999. Annuity reserves are calculated using the 2012 Individual Annuitant Mortality Table and an assumed interest rate of 4% per year for Regatta NY contracts and 3% per year for other contracts with an annuity commencement date on or after January 1, 2015. The Individual Annuitant Mortality Table utilized is subject to change in conjunction with changes in the tables currently adopted by the National Association of Insurance Commissioners. The mortality risk is fully borne by the Sponsor and may result in additional amounts being transferred into the variable annuity account by the Sponsor to cover greater longevity of annuities than expected. Required adjustments to the reserves are accomplished by transfers to or from the Sponsor.

- 115 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

7. INVESTMENT PURCHASES AND SALES

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


	Purchases		Sales
AL1	$	90,000	$	259,146
AO5		128,131		822,586
AM2		17,482		30,561
A98		39,034		234,974
A74		104,031		117,507
B18		646,638		2,954,094
C60		60,824		717,601
C90		13,322		213,353
C58		7,939		33,287
FD7		408,399		475,776
F24		517,889		2,891,609
F88		3,191		2,448
FB9		57,004		68,456
F15		28,056		50,698
F41		201,472		1,086,507
FE3		1,697,356		2,065,995
T21		68,624		280,896
T20		254,461		887,487
FE6		27,744		62,686
T59		5,116		6,443
F56		41,426		117,782
F59		405,883		561,451
FF0		4,020		33,849
F54		1,127,608		998,754
FG8		2,687		20,358
F53		134,317		235,191
FJ9		4,024		6,725
T28		50,391		72,836
FJ0		49		21
V35		43,225		27,371
V13		696,816		659,308
V11		457,235		828,125
AC1		8,080		13,197
J88		165,529		247,231
J94		98,256		156,154
L11		104,378		474,896

- 116 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

7. INVESTMENT PURCHASES AND SALES (CONTINUED)


	Purchases		Sales
L18	$	77,470	$	223,396
L17		121,280		332,051
MD8		89,664		339,671
M07		573,163		1,249,937
M35		1,278,523		1,756,190
M31		559,811		643,757
M80		136,625		176,707
M41		19,541		223,046
M05		5,628		86,556
M42		150,712		289,267
M89		1,916,221		3,016,900
M82		593,896		1,476,401
M44		315,362		496,554
M40		359,886		361,785
M83		986,950		1,214,533
M08		871,869		1,036,802
MB6		1,107,231		1,230,011
MB7		361,750		676,587
MC0		127,229		123,830
MA0		820,757		1,161,046
MC2		138,182		112,134
MC1		98,173		288,292
MC3		5,758		10,009
MA1		102,107		226,323
MC4		8,484		24,652
MC5		1		26
MC6		112,388		119,068
MC7		161		41
MC8		326,837		534,409
MC9		2,870		5,259
MD0		120,102		179,951
M92		1,073,748		3,114,380
M96		207,785		90,999
MD2		946,419		964,878
MA6		58,424		55,562
MA3		161,356		426,159
M97		13,629		18,282
MD5		53,515		204,691
M98		93,360		87,532
M93		406,832		815,716
MD6		732,437		1,210,752
MB3		53,683		172,329
MD9		2,174,613		3,257,325

- 117 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

7. INVESTMENT PURCHASES AND SALES (CONTINUED)


	Purchases		Sales
ME2	$	12,976	$	13,427
ME3		118,158		233,785
MA5		44,505		118,599
MA7		37,883		34,331
MF3		134,023		426,094
MF5		1,527,276		3,820,949
MF6		4,964		8,336
MF7		330,396		434,308
MF9		1,983,016		2,697,606
MG1		649,613		1,047,198
MF2		664,709		1,709,571
MG2		336,349		778,430
MG3		112,320		220,715
MG4		163,635		271,068
MG6		7,286,873		10,636,653
MG7		45,758		130,725
V44		21,975		205,554
V43		17,992		99,966
O19		389,869		571,716
O23		9,381		33,551
O20		238,030		406,392
O21		685,434		1,832,033
O04		1,189		4,548
P08		33,493		58,300
PC0		77,261		215,685
P70		4,171		2,325
P10		451,690		307,558
PK8		41,843		132,708
PD6		958,857		4,678,407
PH2		1,418		7,280
P06		137,011		176,496
P07		496,561		894,224
PI3		40,738		640,039
P72		117,932		45,093
W41		-		2,644
W42		2,542		283

- 118 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

8. CHANGES IN UNITS OUTSTANDING

The changes in units outstanding for the year ended December 31, 2023 were as follows:


	Units Issued		Units Redeemed		Net Increase (Decrease)
AL1		1,831		15,530		(13,699	)
AO5		8,820		61,599		(52,779	)
AM2		1,025		2,574		(1,549	)
A98		6,701		31,047		(24,346	)
A74		2,445		4,683		(2,238	)
B18		11,684		144,159		(132,475	)
C60		3,345		30,242		(26,897	)
C90		1,231		9,856		(8,625	)
C58		533		2,591		(2,058	)
FD7		7,784		17,503		(9,719	)
F24		7,111		90,812		(83,701	)
F88		20		115		(95	)
FB9		1,325		3,184		(1,859	)
F15		149		2,093		(1,944	)
F41		4,688		39,907		(35,219	)
FE3		45,980		119,758		(73,778	)
T21		3,496		17,789		(14,293	)
T20		8,702		45,748		(37,046	)
FE6		50		3,033		(2,983	)
T59		608		604		4
F56		1,549		5,267		(3,718	)
F59		6,583		30,184		(23,601	)
FF0		26		2,011		(1,985	)
F54		16,430		38,581		(22,151	)
FG8		38		1,007		(969	)
F53		2,581		6,079		(3,498	)

- 119 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

8. CHANGES IN UNITS OUTSTANDING (CONTINUED)


	Units Issued		Units Redeemed		Net Increase (Decrease)
FJ9		47		221		(174	)
T28		3,715		6,494		(2,779	)
V35		431		1,037		(606	)
V13		23,166		28,712		(5,546	)
V11		9,257		34,657		(25,400	)
AC1		526		629		(103	)
J88		12,746		23,646		(10,900	)
J94		2,291		4,877		(2,586	)
L11		2,996		46,085		(43,089	)
L18		2,595		6,429		(3,834	)
L17		3,765		11,441		(7,676	)
MD8		6,540		30,223		(23,683	)
M07		25,503		87,378		(61,875	)
M35		12,240		94,297		(82,057	)
M31		1,776		8,178		(6,402	)
M80		2,229		3,639		(1,410	)
M41		891		6,599		(5,708	)
M05		307		4,290		(3,983	)
M42		9,985		14,973		(4,988	)
M89		143,744		280,576		(136,832	)
M82		11,276		53,895		(42,619	)
M44		10,612		38,519		(27,907	)
M40		14,542		23,835		(9,293	)
M83		19,082		47,882		(28,800	)
M08		22,147		41,857		(19,710	)
MB6		8,265		21,127		(12,862	)
MB7		3,610		15,347		(11,737	)
MC0		4,767		5,122		(355	)
MA0		41,332		73,510		(32,178	)
MC2		1,088		1,750		(662	)
MC1		4,927		12,558		(7,631	)
MC3		168		362		(194	)

- 120 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

8. CHANGES IN UNITS OUTSTANDING (CONTINUED)


	Units Issued		Units Redeemed		Net Increase (Decrease)
MA1		7,732		16,382		(8,650	)
MC4		605		1,630		(1,025	)
MC6		365		1,493		(1,128	)
MC7		1		-		1
MC8		4,413		14,424		(10,011	)
MC9		-		135		(135	)
MD0		2,647		5,094		(2,447	)
M92		22,882		207,868		(184,986	)
M96		11,576		4,541		7,035
MD2		85,151		83,390		1,761
MA6		218		1,561		(1,343	)
MA3		5,096		23,001		(17,905	)
M97		59		415		(356	)
MD5		4,344		12,900		(8,556	)
M98		190		1,339		(1,149	)
M93		8,101		37,443		(29,342	)
MD6		7,208		28,658		(21,450	)
MB3		394		3,387		(2,993	)
MD9		286,769		432,589		(145,820	)
ME2		396		382		14
ME3		4,250		8,310		(4,060	)
MA5		581		5,199		(4,618	)
MA7		2,081		2,001		80
MF3		2,816		17,038		(14,222	)
MF5		27,171		207,654		(180,483	)
MF6		64		250		(186	)
MF7		10,099		20,400		(10,301	)
MF9		4,786		88,047		(83,261	)
MG1		56,118		99,589		(43,471	)
MF2		65,282		168,856		(103,574	)
MG2		34,176		77,521		(43,345	)
MG3		2,703		7,666		(4,963	)

- 121 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

8. CHANGES IN UNITS OUTSTANDING (CONTINUED)


	Units Issued		Units Redeemed		Net Increase (Decrease)
MG4		5,727		10,760		(5,033	)
MG6		36,184		414,827		(378,643	)
MG7		428		3,580		(3,152	)
V44		3,592		9,086		(5,494	)
V43		1,503		4,454		(2,951	)
O19		10,850		15,087		(4,237	)
O23		467		2,604		(2,137	)
O20		3,572		13,681		(10,109	)
O21		6,916		49,174		(42,258	)
O04		18		79		(61	)
P08		814		2,852		(2,038	)
PC0		2,584		14,388		(11,804	)
P70		289		327		(38	)
P10		39,785		42,818		(3,033	)
PK8		604		4,493		(3,889	)
PD6		30,304		299,676		(269,372	)
PH2		5		343		(338	)
P06		8,880		12,634		(3,754	)
P07		26,840		60,710		(33,870	)
PI3		-		68,707		(68,707	)
P72		3,505		2,136		1,369
W41		-		107		(107	)
W42		95		9		86

- 122 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

8. CHANGES IN UNITS OUTSTANDING (CONTINUED)

The changes in units outstanding for the year ended December 31, 2022 were as follows:


	Units Issued		Units Redeemed		Net Increase (Decrease)
AL1		4,087		16,255		(12,168	)
AO5		23,559		68,281		(44,722	)
AM2		3,412		2,021		1,391
A98		13,392		33,420		(20,028	)
A74		2,270		5,414		(3,144	)
B18		34,922		168,119		(133,197	)
C60		26,686		18,974		7,712
C90		8,423		4,868		3,555
C58		1,219		10,337		(9,118	)
FD7		6,892		23,556		(16,664	)
F24		73,146		64,856		8,290
F88		67		144		(77	)
FB9		208		3,884		(3,676	)
F15		599		6,380		(5,781	)
F41		10,057		23,908		(13,851	)
FE3		62,352		218,926		(156,574	)
T21		15,437		10,210		5,227
T20		28,770		67,472		(38,702	)
FE6		193		7,145		(6,952	)
T59		397		2,188		(1,791	)
F56		1,033		4,532		(3,499	)
F59		1,361		31,922		(30,561	)
FF0		44		891		(847	)
F54		21,073		93,089		(72,016	)
FG8		30		144		(114	)
F53		2,194		8,145		(5,951	)

- 123 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

8. CHANGES IN UNITS OUTSTANDING (CONTINUED)


	Units Issued		Units Redeemed		Net Increase (Decrease)
FJ9		137		302		(165	)
T28		1,659		3,751		(2,092	)
FJ0		-		6		(6	)
V35		191		1,297		(1,106	)
V13		2,826		12,609		(9,783	)
V11		14,806		17,483		(2,677	)
AC1		600		1,284		(684	)
J88		6,340		30,318		(23,978	)
J94		2,274		7,539		(5,265	)
L11		14,913		44,230		(29,317	)
L18		9,305		5,524		3,781
L17		4,353		12,182		(7,829	)
MD8		12,216		6,917		5,299
M07		24,493		54,315		(29,822	)
M35		30,864		123,597		(92,733	)
M31		242		2,394		(2,152	)
M80		1,594		2,560		(966	)
M41		4,366		6,648		(2,282	)
M05		1,219		3,536		(2,317	)
M42		16,464		10,871		5,593
M89		145,663		514,867		(369,204	)
M82		31,181		64,398		(33,217	)
M44		16,319		20,954		(4,635	)
M40		15,284		38,889		(23,605	)
M83		3,987		48,278		(44,291	)
M08		6,822		53,001		(46,179	)
MB6		2,795		8,179		(5,384	)
MB7		4,778		9,928		(5,150	)
MC0		540		1,392		(852	)
MA0		33,890		82,451		(48,561	)
MC2		65		1,774		(1,709	)
MC1		3,157		7,333		(4,176	)
MC3		78		134		(56	)

- 124 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

8. CHANGES IN UNITS OUTSTANDING (CONTINUED)


	Units Issued		Units Redeemed		Net Increase (Decrease)
MA1		11,560		17,721		(6,161	)
MC4		-		83		(83	)
MC6		134		2,104		(1,970	)
MC8		623		3,598		(2,975	)
MC9		111		23		88
MD0		672		4,164		(3,492	)
M92		44,021		354,857		(310,836	)
M96		240		3,205		(2,965	)
MD2		50,906		152,544		(101,638	)
MA6		57		3,637		(3,580	)
MA3		2,029		15,653		(13,624	)
M97		70		604		(534	)
MD5		1,306		6,940		(5,634	)
M98		258		1,327		(1,069	)
M93		25,139		25,918		(779	)
MD6		3,124		25,140		(22,016	)
MB3		213		3,452		(3,239	)
MD9		370,329		280,847		89,482
ME2		350		794		(444	)
ME3		7,589		9,352		(1,763	)
MA5		2		6,612		(6,610	)
MA7		137		283		(146	)
MF3		7,855		13,852		(5,997	)
MF5		46,162		243,306		(197,144	)
MF6		143		178		(35	)
MF7		16,163		12,700		3,463
MF9		10,078		121,349		(111,271	)
MG1		60,133		80,805		(20,672	)
MF2		22,276		206,235		(183,959	)
MG2		11,024		118,223		(107,199	)
MG3		1,403		7,460		(6,057	)

- 125 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

8. CHANGES IN UNITS OUTSTANDING (CONTINUED)


	Units Issued		Units Redeemed		Net Increase (Decrease)
MG4		2,193		10,519		(8,326	)
MG6		80,904		477,192		(396,288	)
MG7		1,055		4,868		(3,813	)
V44		12,433		3,989		8,444
V43		8,095		3,812		4,283
O19		4,160		3,362		798
O23		628		18,114		(17,486	)
O20		11,668		6,250		5,418
O21		26,156		33,423		(7,267	)
O04		70		951		(881	)
P08		416		14,454		(14,038	)
PC0		6,671		21,717		(15,046	)
P70		234		1,194		(960	)
P10		35,227		110,147		(74,920	)
PK8		1,444		3,889		(2,445	)
P20		-		457		(457	)
PD6		88,405		286,445		(198,040	)
PH2		166		221		(55	)
P06		5,243		17,035		(11,792	)
P07		19,678		65,150		(45,472	)
PI3		19,716		31,269		(11,553	)
P72		1,924		4,237		(2,313	)
W41		39		18		21

9. TAX DIVERSIFICATION REQUIREMENTS

Under the provisions of Section 817(h) of the Code, a variable annuity contract, other than a pension plan contract, is not treated as an annuity contract for federal tax purposes for any period in which the investments of the segregated asset account on which the contract is based are not adequately diversified. The Code provides that the “adequately diversified” requirement may be met if the underlying investments satisfy either a statutory safe harbor test or diversification requirements set forth in regulations issued by the Secretary of Treasury. The Sponsor believes that the Variable Account satisfies the current requirements of the regulations, and it intends that the Variable Account will continue to meet such requirements.

- 126 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS

The summary of units outstanding, unit value (some of which may be rounded), net assets, investment income ratios, expense ratios (excluding expenses of the underlying mutual funds) and the total return, for each of the five years in the period ended December 31, is as follows:


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
AL1
2023		63,140	$	17.8692	to	$	15.8453	$	1,066,969		0.86%		1.35%	to	2.10%		11.15%	to	10.31	%
2022		76,839		16.0772	to		14.3641		1,170,216		2.94		1.35	to	2.10		(20.26)	to	(20.86	)
2021		89,007		20.1610	to		18.1493		1,706,037		0.26		1.35	to	2.10		11.84	to	11.00
2020		94,370		18.0269	to		16.3512		1,622,456		2.17		1.35	to	2.10		7.78	to	6.96
2019		99,509		16.7261	to		15.2867		1,593,821		2.25		1.35	to	2.10		16.61	to	15.73

AO5
2023		469,162		13.2741	to		12.0566		6,004,018		0.60		1.35	to	2.10		11.95	to	11.11
2022		521,941		11.8567	to		10.8508		5,981,039		2.52		1.35	to	2.10		(19.77)	to	(20.37	)
2021		566,663		14.7784	to		13.6271		8,113,930		1.54		1.35	to	2.10		7.80	to	6.99
2020		641,847		13.7085	to		12.7364		8,546,297		1.51		1.35	to	2.10		3.44	to	2.66
2019		704,288		13.2520	to		12.4059		9,080,027		1.79		1.35	to	2.10		13.69	to	12.83

AM2
2023		18,527		11.4580	to		10.2424		202,505		-		1.35	to	2.05		10.85	to	10.07
2022		20,076		10.3369	to		9.3054		198,690		-		1.35	to	2.05		(28.78)	to	(29.28	)
2021		18,685		14.5136	to		13.1576		260,614		-		1.35	to	2.05		6.55	to	5.81
2020		19,046		13.6210	to		12.4357		250,147		1.12		1.35	to	2.05		27.85	to	26.95
2019		27,661		10.6537	to		9.7956		284,313		0.28		1.35	to	2.05		25.52	to	24.64

A98
2023		88,579		8.3340	to		7.6296		698,261		0.62		1.35	to	1.90		13.29	to	12.66
2022		112,925		7.3564	to		6.6222		791,297		3.93		1.35	to	2.05		(14.95)	to	(15.55	)
2021		132,953		8.6500	to		7.8417		1,096,426		1.65		1.35	to	2.05		9.36	to	8.59
2020		151,581		7.9095	to		7.2211		1,144,589		1.59		1.35	to	2.05		0.83	to	0.12
2019		156,271		7.8443	to		7.2124		1,174,763		0.77		1.35	to	2.05		15.22	to	14.41

A74
2023		22,147		29.3718	to		26.7563		628,742		0.79		1.35	to	2.10		15.29	to	14.43
2022		24,385		25.4757	to		23.3827		602,878		0.84		1.35	to	2.10		(16.95)	to	(17.57	)
2021		27,529		30.6751	to		28.3683		821,153		0.60		1.35	to	2.10		33.78	to	32.77
2020		38,021		22.9294	to		21.3658		850,424		0.82		1.35	to	2.10		1.66	to	0.89
2019		40,008		22.5546	to		21.1765		881,102		0.31		1.35	to	2.10		18.29	to	17.40

B18
2023		996,807		20.7948	to		18.5268		19,653,174		2.42		1.35	to	2.10		10.98	to	10.15
2022		1,129,282		18.7375	to		16.8197		20,128,354		-		1.35	to	2.10		(17.20)	to	(17.83	)
2021		1,262,479		22.6305	to		20.4681		27,264,156		0.81		1.35	to	2.10		4.98	to	4.19
2020		1,386,130		21.5564	to		19.6446		28,596,061		1.22		1.35	to	2.10		19.08	to	18.18
2019		1,598,624		18.1025	to		16.6225		27,797,557		1.20		1.35	to	2.10		16.17	to	15.30

The accompanying notes are an integral part of these financial statements.

- 127 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
C60
2023		76,851	$	26.6300	to	$	25.1286	$	1,994,825		-%		1.35%	to	2.10%		40.85	%	to	39.80	%
2022		103,748		18.9064	to		17.9751		1,917,756		-		1.35	to	2.10		(32.45	)	to	(32.96	)
2021		96,036		27.9906	to		26.8137		2,636,244		-		1.35	to	2.10		26.63		to	25.67
2020		125,438		22.1051	to		21.3362		2,728,395		-		1.35	to	2.10		32.60		to	31.60
2019		177,248		16.6709	to		16.2133		2,917,816		-		1.35	to	2.10		33.71		to	32.70

C90
2023		35,079		25.0848	to		23.6711		855,336		-		1.35	to	2.10		37.34		to	36.31
2022		43,704		18.2651	to		17.3659		778,389		-		1.35	to	2.10		(29.15	)	to	(29.69	)
2021		40,149		25.7817	to		24.6982		1,013,694		-		1.35	to	2.10		16.68		to	15.81
2020		44,253		22.0952	to		21.3271		960,960		-		1.35	to	2.10		29.83		to	28.85
2019		94,576		17.0185	to		16.5516		1,595,516		-		1.35	to	2.10		29.66		to	28.69

C58
2023		20,243		13.7138	to		12.9402		269,557		1.70		1.35	to	2.10		13.77		to	12.92
2022		22,301		12.0534	to		11.4596		261,694		0.78		1.35	to	2.10		(16.05	)	to	(16.68	)
2021		31,419		14.3572	to		13.7534		443,363		1.15		1.35	to	2.10		8.27		to	7.45
2020		23,977		13.2611	to		12.7996		311,964		1.48		1.35	to	2.10		7.36		to	6.55
2019		27,261		12.3524	to		12.0133		331,973		1.78		1.35	to	2.10		23.46		to	22.53

FD7
2023		188,696		28.4425	to		25.0264		5,062,737		1.54		1.35	to	2.10		19.61		to	18.71
2022		198,415		23.7800	to		21.0821		4,463,531		1.04		1.35	to	2.10		(19.29	)	to	(19.89	)
2021		215,079		29.4625	to		26.3178		6,013,321		0.73		1.35	to	2.10		16.40		to	15.53
2020		239,340		25.3108	to		22.7807		5,761,578		1.17		1.35	to	2.10		20.48		to	19.57
2019		298,923		21.0086	to		19.0523		5,995,622		1.56		1.35	to	2.10		22.44		to	21.52

F24
2023		332,496		37.3031	to		33.0784		11,691,389		0.24		1.35	to	2.10		31.33		to	30.35
2022		416,197		28.4040	to		25.3775		11,196,642		0.27		1.35	to	2.10		(27.48	)	to	(28.02	)
2021		407,907		39.1653	to		35.2574		15,192,718		0.03		1.35	to	2.10		25.79		to	24.85
2020		495,871		31.1343	to		28.2407		14,751,882		0.08		1.35	to	2.10		28.48		to	27.51
2019		615,874		24.2335	to		22.1483		14,322,515		0.21		1.35	to	2.10		29.51		to	28.53

F88
2023		1,474		18.1520					26,754		3.72		1.65						7.29
2022		1,569		16.9179					26,538		1.92		1.65				(15.08)
2021		1,646		19.9222					32,798		0.81		1.65						3.86
2020		1,679		19.1820	to		18.5989		32,209		0.28		1.65	to	1.85		10.39		to	10.16
2019		8,330		17.3768	to		16.8827		141,503		1.83		1.65	to	1.85		13.85		to	13.62

FB9
2023		30,543		20.7378	to		18.0610		591,115		3.24		1.35	to	2.10		9.16		to	8.34
2022		32,402		18.9983	to		16.6712		574,454		1.88		1.35	to	2.10		(15.93	)	to	(16.57	)
2021		36,078		22.5993	to		19.9814		765,242		0.92		1.35	to	2.10		5.95		to	5.15
2020		24,766		21.3308	to		19.0028		493,628		1.07		1.35	to	2.10		12.03		to	11.19
2019		24,884		19.0399	to		17.0910		445,878		1.81		1.35	to	2.10		16.38		to	15.51

The accompanying notes are an integral part of these financial statements.

- 128 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
F15
2023		34,159	$	21.8171	to	$	19.0010	$	711,601		3.00%		1.35%	to	2.10%		10.72	%	to	9.88	%
2022		36,103		19.7056	to		17.2918		680,091		1.73		1.35	to	2.10		(17.10	)	to	(17.72	)
2021		41,884		23.7698	to		21.0163		950,740		0.88		1.35	to	2.10		7.79		to	6.98
2020		36,447		22.0515	to		19.6449		769,944		1.04		1.35	to	2.10		13.17		to	12.32
2019		38,339		19.4848	to		17.4903		716,983		1.79		1.35	to	2.10		18.26		to	17.37

F41
2023		107,105		30.2237	to		26.5933		3,061,334		0.35		1.35	to	2.10		13.26		to	12.41
2022		142,324		26.6850	to		23.6573		3,615,619		0.26		1.35	to	2.10		(16.11	)	to	(16.74	)
2021		156,175		31.8097	to		28.4142		4,742,524		0.34		1.35	to	2.10		23.62		to	22.69
2020		195,100		25.7319	to		23.1595		4,808,293		0.38		1.35	to	2.10		16.28		to	15.40
2019		279,830		22.1301	to		20.0692		5,969,631		0.66		1.35	to	2.10		21.51		to	20.60

FE3
2023		891,900		17.4906	to		15.3898		14,607,534		-		1.35	to	2.10		8.60		to	7.78
2022		965,678		16.1058	to		14.2785		14,628,554		2.07		1.35	to	2.10		(9.40	)	to	(10.08	)
2021		1,122,252		17.7769	to		15.8795		18,874,771		0.91		1.35	to	2.10		3.04		to	2.26
2020		1,184,029		17.2532	to		15.5285		19,395,640		2.61		1.35	to	2.10		5.41		to	4.61
2019		1,328,291		16.3676	to		14.8436		20,702,291		0.30		1.35	to	2.10		15.80		to	14.93

T21
2023		51,418		16.4902	to		14.8989		802,757		2.08		1.35	to	1.90		11.11		to	10.49
2022		65,711		14.8413	to		13.4838		923,843		2.59		1.35	to	1.90		(23.03	)	to	(23.46	)
2021		60,484		19.2827	to		17.6169		1,108,643		0.87		1.35	to	1.90		(7.01	)	to	(7.53	)
2020		58,638		20.7363	to		19.0507		1,160,265		4.57		1.35	to	1.90		15.60		to	14.96
2019		85,122		17.9377	to		16.5723		1,460,684		0.99		1.35	to	1.90		24.99		to	24.30

T20
2023		211,419		19.6927	to		20.2141		4,388,407		3.17		1.35	to	2.10		19.14		to	18.24
2022		248,465		16.5296	to		17.0956		4,337,124		2.97		1.35	to	2.10		(8.85	)	to	(9.53	)
2021		287,167		18.1341	to		18.8971		5,499,879		1.80		1.35	to	2.10		2.76		to	1.98
2020		313,938		17.6476	to		18.5297		5,873,621		3.50		1.35	to	2.10		(2.49	)	to	(3.23	)
2019		324,820		18.0988	to		19.1480		6,230,355		1.73		1.35	to	2.10		11.01		to	10.18

FE6
2023		51,241		18.4754	to		16.9144		912,424		1.45		1.35	to	1.90		13.07		to	12.45
2022		54,224		16.3394	to		15.0421		855,071		1.66		1.35	to	1.90		(17.13	)	to	(17.59	)
2021		61,176		19.7167	to		18.2527		1,163,263		1.71		1.35	to	1.90		10.18		to	9.57
2020		72,532		17.8952	to		16.6589		1,259,192		1.48		1.35	to	1.90		10.23		to	9.62
2019		77,460		16.2337	to		15.1969		1,222,241		3.54		1.35	to	1.90		18.25		to	17.59

T59
2023		9,226		9.0022	to		8.4056		80,380		-		1.35	to	1.90		1.44		to	0.88
2022		9,222		8.8746	to		8.3326		79,528		-		1.35	to	1.90		(6.40	)	to	(6.92	)
2021		11,013		9.4815	to		8.9522		101,987		-		1.35	to	1.90		(6.29	)	to	(6.81	)
2020		11,697		10.1180	to		9.6065		115,669		10.18		1.35	to	1.90		(6.63	)	to	(7.15	)
2019		20,757		10.8364	to		10.3463		219,441		7.46		1.35	to	1.90		0.49		to	(0.07	)

F56
2023		25,295		27.2700	to		23.4502		635,869		3.31		1.35	to	2.05		19.39		to	18.55
2022		29,013		22.8420	to		19.7809		614,030		0.16		1.35	to	2.05		(12.69	)	to	(13.31	)
2021		32,512		26.1629	to		22.8167		791,023		1.11		1.35	to	2.05		3.46		to	2.73
2020		40,015		25.2881	to		20.8206		944,286		2.84		1.35	to	2.10		4.37		to	3.58
2019		49,960		24.2291	to		20.1004		1,124,133		2.77		1.35	to	2.10		13.60		to	12.75

F59
2023		149,352		18.9107	to		16.6395		2,695,420		5.00		1.35	to	2.10		7.16		to	6.36
2022		172,953		17.6465	to		15.6445		2,924,303		4.88		1.35	to	2.10		(6.74	)	to	(7.44	)
2021		203,514		18.9227	to		16.9030		3,695,904		4.64		1.35	to	2.10		15.18		to	14.32
2020		240,191		16.4283	to		14.7861		3,796,233		5.93		1.35	to	2.10		(0.67	)	to	(1.42	)
2019		253,513		16.5384	to		14.9985		4,042,835		5.34		1.35	to	2.10		14.50		to	13.63

The accompanying notes are an integral part of these financial statements.

- 129 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
FF0
2023		1,169	$	17.5262	to	$	16.6770	$	20,484		4.28%		1.65%	to	2.05%		6.77%		to	6.34	%
2022		3,154		16.4155	to		15.6828		50,951		4.58		1.65	to	2.05		(7.14)		to	(7.51	)
2021		4,001		17.6783	to		16.9570		69,759		4.15		1.65	to	2.05		14.67		to	14.21
2020		5,641		15.4168	to		14.8472		86,124		5.73		1.65	to	2.05		(1.08)		to	(1.48	)
2019		6,156		15.9829	to		15.0701		95,186		6.05		1.35	to	2.05		14.49		to	13.68

F54
2023		300,655		31.5752	to		25.6417		8,205,430		1.87		1.35	to	2.05		11.94		to	11.16
2022		322,806		28.2071	to		23.0680		7,895,047		1.78		1.35	to	2.05		(8.68	)	to	(9.32	)
2021		394,822		30.8867	to		25.4378		10,587,939		2.86		1.35	to	2.05		17.56		to	16.74
2020		462,401		26.2722	to		21.7903		10,561,657		2.96		1.35	to	2.05		(6.33	)	to	(6.99	)
2019		449,291		28.0465	to		23.4270		10,987,854		1.76		1.35	to	2.05		20.92		to	20.07

FG8⁵
2022		969		19.6926					19,085		1.73		1.35				(8.71)
2021		1,083		21.5721					23,353		2.76		1.35				17.46
2020		1,217		18.3655					22,356		2.84		1.35				(6.45)
2019		1,068		19.6320					20,972		1.73		1.35				20.79

F53
2023		24,741		54.3467	to		45.7312		1,136,986		0.52		1.35	to	2.10		11.23		to	10.40
2022		28,239		48.8592	to		41.4247		1,168,030		0.98		1.35	to	2.10		(11.27	)	to	(11.94	)
2021		34,190		55.0673	to		47.0418		1,595,412		0.96		1.35	to	2.10		23.68		to	22.75
2020		44,108		44.5244	to		36.0901		1,682,295		1.66		1.35	to	2.10		3.77		to	2.99
2019		46,164		42.9074	to		37.2129		1,698,815		1.04		1.35	to	2.10		24.65		to	23.71

FJ9
2023		1,712		28.3954	to		28.0492		48,457		0.44		1.65	to	1.75		10.83		to	10.72
2022		1,886		25.6218	to		25.3342		48,204		0.87		1.65	to	1.75		(11.59	)	to	(11.67	)
2021		2,051		28.9793	to		28.6822		59,289		0.82		1.65	to	1.75		23.11		to	22.99
2020		2,291		23.5386	to		23.3201		53,826		1.59		1.65	to	1.75		3.40		to	3.29
2019		2,200		22.7655	to		22.5764		50,001		0.91		1.65	to	1.75		24.15		to	24.03

T28
2023		35,896		14.7038	to		13.0497		500,999		4.52		1.35	to	2.05		6.73		to	5.98
2022		38,675		13.7768	to		12.3131		506,779		4.34		1.35	to	2.05		(11.95	)	to	(12.57	)
2021		40,767		15.6467	to		14.0832		608,576		3.23		1.35	to	2.05		0.73		to	0.03
2020		46,778		15.5327	to		14.0794		695,664		5.22		1.35	to	2.05		2.03		to	1.31
2019		52,268		15.2232	to		13.8967		762,842		5.16		1.35	to	2.05		6.60		to	5.85

FJ0
2023		104		11.1610					1,164		4.33		1.75				6.11
2022		104		10.5182					1,098		4.05		1.75				(12.39)
2021		110		12.0061					1,315		3.15		1.75				0.28
2020		113		11.9728					1,357		4.73		1.75				1.54
2019		118		11.7912					1,386		5.03		1.75				6.05

V35
2023		6,433		26.9064	to		25.0334		170,230		0.37		1.65	to	2.10		13.40		to	12.89
2022		7,039		23.7271	to		22.1753		164,388		0.45		1.65	to	2.10		(4.46	)	to	(4.89	)
2021		8,145		24.8344	to		23.3154		199,168		0.23		1.65	to	2.10		25.53		to	24.96
2020		8,753		20.5708	to		18.6583		170,773		0.65		1.35	to	2.10		(0.50	)	to	(1.26	)
2019		9,295		20.6752	to		18.8957		183,393		0.34		1.35	to	2.10		23.03		to	22.10

V13
2023		61,889		27.5125	to		24.4169		1,591,796		1.59		1.35	to	2.05		10.59		to	9.82
2022		67,435		24.8779	to		22.2344		1,575,930		1.33		1.35	to	2.05		(0.51	)	to	(1.21	)
2021		77,218		25.0052	to		22.5059		1,824,554		1.61		1.35	to	2.05		31.25		to	30.33
2020		96,800		19.0512	to		17.2682		1,746,278		2.21		1.35	to	2.05		(2.42	)	to	(3.11	)
2019		99,058		19.5245	to		17.8227		1,837,705		1.38		1.35	to	2.05		23.26		to	22.39

The accompanying notes are an integral part of these financial statements.

- 130 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
V11
2023		149,272	$	24.9982	to	$	22.1671	$	3,611,994		1.76%		1.35%	to	2.10%		8.76%		to	7.94	%
2022		174,672		22.9851	to		20.5362		3,891,830		1.44		1.35	to	2.10		(8.95)		to	(9.64	)
2021		177,349		25.2457	to		22.7268		4,352,670		1.63		1.35	to	2.10		16.76		to	15.88
2020		197,004		21.6223	to		19.6125		4,145,156		2.25		1.35	to	2.10		8.17		to	7.35
2019		204,881		19.9892	to		18.2691		3,996,420		2.31		1.35	to	2.10		18.39		to	17.50

AC1
2023		11,505		17.7293	to		16.2520		187,859		0.00		1.35	to	2.05		16.28		to	15.47
2022		11,608		15.2465	to		14.0747		164,252		1.45		1.35	to	2.05		(19.60	)	to	(20.16	)
2021		12,292		18.9635	to		17.6296		217,754		1.09		1.35	to	2.05		4.18		to	3.45
2020		12,007		18.2018	to		17.0413		205,627		2.18		1.35	to	2.05		12.20		to	11.41
2019		10,861		16.2221	to		15.2955		167,054		1.29		1.35	to	2.05		26.51		to	25.62

J88
2023		151,123		10.2719	to		9.4161		1,493,635		3.17		1.35	to	2.05		4.24		to	3.51
2022		162,023		9.8545	to		9.0971		1,545,643		1.78		1.35	to	2.05		(13.91	)	to	(14.51	)
2021		186,001		11.4465	to		10.6414		2,067,648		1.70		1.35	to	2.05		(2.99	)	to	(3.67	)
2020		185,078		11.7990	to		11.0467		2,126,774		1.67		1.35	to	2.05		6.23		to	5.48
2019		194,625		11.1072	to		10.4728		2,111,961		2.41		1.35	to	2.05		6.41		to	5.67

J94
2023		24,274		44.0803	to		40.1559		1,008,816		1.21		1.35	to	2.10		25.14		to	24.20
2022		26,860		35.2252	to		32.3318		895,988		0.23		1.35	to	2.10		(19.98	)	to	(20.58	)
2021		32,125		44.0222	to		40.7123		1,346,798		0.53		1.35	to	2.10		27.28		to	26.32
2020		37,985		34.5881	to		32.2300		1,255,089		0.58		1.35	to	2.10		23.26		to	22.33
2019		37,672		28.0611	to		26.3469		1,015,934		0.51		1.35	to	2.10		29.67		to	28.69

L11
2023		161,845		11.3441	to		10.0588		1,721,449		4.63		1.35	to	2.10		20.63		to	19.73
2022		204,934		9.4040	to		8.4016		1,816,060		3.21		1.35	to	2.10		(16.26	)	to	(16.89	)
2021		234,251		11.2296	to		10.1086		2,484,849		1.80		1.35	to	2.10		4.05		to	3.26
2020		247,079		10.7929	to		9.7892		2,529,318		2.71		1.35	to	2.10		(2.61	)	to	(3.34	)
2019		260,716		11.0819	to		10.1279		2,755,891		0.89		1.35	to	2.10		16.55		to	15.67

L18
2023		31,306		36.6478	to		31.4575		1,075,604		-		1.35	to	2.10		9.19		to	8.37
2022		35,140		33.5648	to		29.0290		1,110,846		-		1.35	to	2.10		(33.44	)	to	(33.94	)
2021		31,359		50.4277	to		43.9439		1,493,218		-		1.35	to	2.10		5.02		to	4.23
2020		35,752		48.0160	to		42.1600		1,629,819		-		1.35	to	2.10		37.50		to	36.46
2019		47,932		34.9213	to		30.8955		1,593,195		-		1.35	to	2.10		34.53		to	33.52

L17
2023		56,859		36.1652	to		31.3640		1,916,090		0.55		1.35	to	2.05		13.10		to	12.30
2022		64,535		31.9776	to		27.9278		1,929,507		1.02		1.35	to	2.05		(13.17	)	to	(13.77	)
2021		72,364		36.8261	to		32.3894		2,502,428		0.76		1.35	to	2.05		25.60		to	24.72
2020		96,340		29.3202	to		25.9700		2,661,274		1.21		1.35	to	2.05		0.40		to	(0.31	)
2019		100,271		29.2038	to		26.0504		2,767,866		1.21		1.35	to	2.05		19.88		to	19.04

The accompanying notes are an integral part of these financial statements.

- 131 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²				Total Return³
MD8
2023		74,534	$	12.5275	to	$	11.4164	$	892,971		4.46	%			1.40%			3.15%
2022		98,217		12.1448	to		11.0677		1,136,073		1.21				1.40			(0.22)
2021		92,918		12.1719	to		11.0923		1,068,872		-				1.40			(1.38)
2020		133,068		12.3425	to		11.2478		1,537,097		0.21				1.40			(1.17)
2019		117,775		12.4886	to		11.3809		1,387,785		1.63				1.40			0.23

M07
2023		376,551		17.5642					6,611,902		2.04				1.40			8.92
2022		438,426		16.1257					7,071,899		1.73				1.40			(10.83)
2021		468,248		18.0842					8,472,460		1.80				1.40			12.54
2020		501,626		16.0693					8,075,542		2.21				1.40			8.29
2019		606,626		14.8390					9,011,067		2.30				1.40			18.72

M35
2023		1,098,724		17.1816	to		15.8819		18,299,600		1.83			1.35	to	2.10		8.74		to	7.92
2022		1,180,781		15.8010	to		14.7159		18,144,538		1.48			1.35	to	2.10		(11.05	)	to	(11.72	)
2021		1,273,514		17.7642	to		16.6695		22,074,051		1.61			1.35	to	2.10		12.30		to	11.46
2020		1,415,890		15.8180	to		14.9560		21,891,561		2.06			1.35	to	2.10		8.04		to	7.22
2019		1,665,138		14.6412	to		13.9486		23,943,777		2.11			1.35	to	2.10		18.50		to	17.61

M31
2023		81,119		83.4647					6,775,121		-				1.40			33.99
2022		87,521		62.2907					5,455,499		-				1.40			(32.58)
2021		89,673		92.3910					8,297,513		-				1.40			21.83
2020		104,014		75.8388					7,894,411		-				1.40			30.03
2019		115,803		58.3241					6,759,846		-				1.40			36.24

M80
2023		12,925		44.7992	to		63.5466		803,292		-			1.35	to	2.05		33.69		to	32.76
2022		14,335		49.7471	to		47.8674		678,707		-			1.35	to	2.05		(32.72	)	to	(33.19	)
2021		15,301		73.9434	to		71.6523		1,088,772		-			1.35	to	2.05		21.58		to	20.72
2020		16,700		60.8196	to		59.3518		980,985		-			1.35	to	2.05		29.76		to	28.85
2019		12,559		46.8706	to		46.0636		555,026		-			1.35	to	2.05		35.92		to	34.97

M41
2023		20,043		34.5076	to		31.8975		821,037		-			1.35	to	2.05		19.35		to	18.51
2022		25,751		32.9351	to		26.9145		876,364		-			1.35	to	2.05		(29.75	)	to	(30.24	)
2021		28,033		46.8834	to		38.5838		1,363,922		-			1.35	to	2.05		12.34		to	11.55
2020		29,279		41.7324	to		34.5876		1,273,892		-			1.35	to	2.05		34.28		to	33.34
2019		36,498		31.0780	to		25.9399		1,190,942		-			1.35	to	2.05		36.42		to	35.46

M05
2023		23,992		20.1153					488,802		-				1.40			12.84
2022		27,975		17.8272					505,909		-				1.40			(30.73)
2021		30,292		25.7352					795,379		-				1.40			0.39
2020		32,246		25.6346					841,447		-				1.40			43.87
2019		45,911		17.8183					829,380		-				1.40			39.74

M42
2023		62,043		26.3036	to		24.1762		1,523,692		-			1.35	to	2.10		12.72		to	11.87
2022		67,031		23.3354	to		21.6102		1,467,386		-			1.35	to	2.10		(30.94	)	to	(31.46	)
2021		61,438		33.7885	to		31.5279		1,950,082		-			1.35	to	2.10		0.20		to	(0.55	)
2020		66,695		33.7195	to		31.7023		2,123,730		-			1.35	to	2.10		43.62		to	42.54
2019		121,057		23.4782	to		22.2415		2,727,492		-			1.35	to	2.10		39.37		to	38.32

M89
2023		2,027,419		11.9554	to		9.9866		21,326,051		2.98			0.65	to	2.10		6.44		to	4.90
2022		2,164,251		11.2325	to		9.5204		21,597,272		2.44			0.65	to	2.10		(14.74	)	to	(15.97	)
2021		2,533,455		13.1744	to		11.3303		29,955,969		2.47			0.65	to	2.10		(1.71	)	to	(3.14	)
2020		2,620,433		13.4036	to		11.6970		31,859,255		3.24			0.65	to	2.10		7.47		to	5.91
2019		2,903,126		12.4721	to		11.0445		33,191,779		3.11			0.65	to	2.10		9.21		to	7.62

The accompanying notes are an integral part of these financial statements.

- 132 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
M82
2023		263,588	$	31.9379	to	$	29.3552	$	8,083,477		0.25%		1.35%	to	2.10%		20.48	%	to	19.58	%
2022		306,207		26.5084	to		24.5489		7,823,653		0.20		1.35	to	2.10		(18.54	)	to	(19.15	)
2021		339,424		32.5425	to		30.3654		10,691,516		0.33		1.35	to	2.10		22.84		to	21.91
2020		422,559		26.4923	to		24.9074		10,881,892		0.53		1.35	to	2.10		14.74		to	13.88
2019		490,643		23.0883	to		21.8721		11,050,147		0.57		1.35	to	2.10		30.82		to	29.83

M44
2023		186,628		14.7184					2,744,449		3.46		1.40				(3.46)
2022		214,535		15.2457					3,270,600		2.41		1.40				(0.63)
2021		219,170		15.3431					3,368,148		1.76		1.40				12.51
2020		245,696		13.6365					3,382,647		2.48		1.40				4.43
2019		275,179		13.0576					3,618,162		4.02		1.40				23.34

M40
2023		132,549		14.4273	to		13.4354		1,862,011		3.26		1.35	to	2.10		(3.64	)	to	(4.37	)
2022		141,842		14.9727	to		14.0488		2,071,014		2.18		1.35	to	2.10		(0.87	)	to	(1.62	)
2021		165,447		15.1043	to		14.2796		2,440,136		1.48		1.35	to	2.10		12.29		to	11.45
2020		203,811		13.4511	to		12.8131		2,685,403		2.12		1.35	to	2.10		4.20		to	3.41
2019		236,902		12.9095	to		12.3908		3,005,533		3.71		1.35	to	2.10		23.12		to	22.19

M83
2023		267,914		27.3676	to		25.1545		6,453,367		1.66		1.35	to	2.10		6.48		to	5.68
2022		296,714		25.7014	to		23.8017		6,759,986		1.38		1.35	to	2.10		(7.17	)	to	(7.87	)
2021		341,005		27.6872	to		25.8348		8,478,596		1.31		1.35	to	2.10		23.76		to	22.83
2020		419,190		22.3709	to		21.0325		8,517,669		1.59		1.35	to	2.10		2.08		to	1.31
2019		487,661		21.9157	to		20.7614		9,717,219		2.08		1.35	to	2.10		28.05		to	27.09

M08
2023		192,464		26.6138	to		24.4616		4,889,521		1.39		1.35	to	2.10		6.19		to	5.39
2022		212,174		25.0629	to		23.2103		5,102,329		1.15		1.35	to	2.10		(7.40	)	to	(8.10	)
2021		258,353		27.0670	to		25.2561		6,729,819		1.15		1.35	to	2.10		23.47		to	22.54
2020		320,952		21.9214	to		20.6098		6,791,919		1.24		1.35	to	2.10		1.83		to	1.06
2019		414,051		21.5281	to		20.3942		8,696,775		1.90		1.35	to	2.10		27.76		to	26.80

MB6
2023		133,804		102.9714	to		69.6678		10,011,569		1.40		1.40				26.76
2022		146,666		81.2364	to		54.9625		8,687,538		1.12		1.40				(17.16)
2021		152,050		98.0689	to		66.3509		10,923,209		1.10		1.40				27.74
2020		159,778		76.7737	to		51.9431		8,996,332		1.60		1.40				13.74
2019		188,843		67.4990	to		45.6681		9,225,582		1.48		1.40				27.39

MB7
2023		56,566		49.0704	to		45.2698		2,708,513		1.06		1.35	to	2.10		26.48		to	25.53
2022		68,303		38.7963	to		36.0620		2,593,849		0.86		1.35	to	2.10		(17.33	)	to	(17.95	)
2021		73,453		46.9295	to		43.9525		3,381,978		0.91		1.35	to	2.10		27.45		to	26.49
2020		96,099		36.8234	to		34.7488		3,481,671		1.40		1.35	to	2.10		13.51		to	12.65
2019		110,800		32.4410	to		30.8463		3,545,992		1.22		1.35	to	2.10		27.14		to	26.18

MC0
2023		30,739		23.4530					694,324		3.61		1.40				7.61
2022		31,094		21.7951					658,668		3.42		1.40				(17.51)
2021		31,946		26.4221					828,303		2.93		1.40				(2.76)
2020		35,215		27.1729					953,170		3.74		1.40				9.04
2019		35,164		24.9210					873,512		3.76		1.40				13.07

MA0
2023		517,096		19.3451	to		16.5402		8,575,224		3.71		1.35	to	2.10		7.43		to	6.62
2022		549,274		18.0071	to		13.8268		8,505,095		3.09		1.35	to	2.10		(17.74	)	to	(18.36	)
2021		597,835		21.8915	to		16.9368		11,293,644		2.69		1.35	to	2.10		(2.98	)	to	(3.71	)
2020		613,338		22.5645	to		17.5898		11,978,402		3.10		1.35	to	2.10		8.85		to	8.03
2019		743,031		20.7300	to		18.2681		13,422,147		3.56		1.35	to	2.10		12.92		to	12.07

The accompanying notes are an integral part of these financial statements.

- 133 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²				Total Return³
MC2
2023		26,623		$61.2113			$	1,629,533		0.55	%		1.40%				21.44%
2022		27,285		50.4029				1,375,178		0.31				1.40			(18.41)
2021		28,994		61.7775				1,791,176		0.43				1.40			23.58
2020		34,831		49.9898				1,737,425		0.79				1.40			17.06
2019		32,863		42.7034				1,400,859		0.82				1.40			31.35

MC1
2023		46,678		37.4796	to	33.2629		1,624,267		0.32			1.35	to	2.05		21.14		to	20.30
2022		54,309		30.9378	to	27.6507		1,565,755		0.09			1.35	to	2.05		(18.59	)	to	(19.17	)
2021		58,485		38.0045	to	34.2063		2,085,347		0.27			1.35	to	2.05		23.37		to	22.51
2020		67,928		30.8049	to	27.9222		1,972,642		0.46			1.35	to	2.05		16.79		to	15.97
2019		82,430		26.3769	to	24.0781		2,067,684		0.56			1.35	to	2.05		31.08		to	30.16

MC3
2023		7,548		22.9053				175,630		1.44			1.40				9.37
2022		7,742		20.9434				164,363		4.20			1.40				(20.83)
2021		7,798		26.4528				208,743		0.49			1.40				(8.04)
2020		9,020		28.7654				261,797		3.22			1.40				9.03
2019		9,212		26.3821				244,860		0.61			1.40				18.85

MA1
2023		69,968		14.9594	to	13.1494		999,976		1.16			1.35	to	2.05		9.22		to	8.45
2022		78,618		13.6967	to	12.1243		1,030,762		3.88			1.35	to	2.05		(21.02	)	to	(21.58	)
2021		84,779		17.3424	to	15.4601		1,409,657		0.26			1.35	to	2.05		(8.28	)	to	(8.92	)
2020		82,823		18.9074	to	16.9745		1,504,709		2.77			1.35	to	2.05		8.84		to	8.08
2019		115,590		17.3714	to	15.7062		1,944,925		0.39			1.35	to	2.05		18.56		to	17.73

MC4
2023		6,802		17.3117	to	14.1725		106,601		-			1.40				0.91
2022		7,827		17.1553	to	14.0444		120,376		1.52			1.40				(18.38)
2021		7,910		21.0173	to	17.2062		149,694		2.24			1.40				(8.71)
2020		10,479		23.0220	to	18.8474		215,758		1.33			1.40				9.07
2019		11,239		21.1076	to	17.2801		211,035		2.43			1.40				4.61

MC5
2023		124		12.5431				1,553		-			1.60				0.39
2022		124		12.4944				1,548		1.25			1.60				(18.70)
2021		124		15.3681				1,905		2.12			1.60				(9.20)
2020		124		16.9246				2,099		1.11			1.60				8.58
2019		124		16.0159	to	15.5870		1,935		1.43			1.45	to	1.60		4.26		to	4.10

MC6
2023		24,551		81.0359	to	69.0111		1,808,307		0.14			1.40				19.32
2022		25,679		67.9151	to	57.8372		1,580,458		0.19			1.40				(20.23)
2021		27,649		85.1343	to	72.5013		2,137,589		0.08			1.40				16.88
2020		29,379		72.8370	to	62.0288		1,962,550		0.49			1.40				19.08
2019		33,195		61.1641	to	52.0880		1,847,157		0.55			1.40				34.13

MC7
2023		52		50.6334				2,621		-			1.70				18.66
2022		51		42.6727				2,168		-			1.70				(20.68)
2021		51		53.7996				2,736		-			1.70				16.21
2020		278		41.6527	to	46.2958		11,807		0.28			1.45	to	1.70		18.74		to	18.44
2019		278		35.0785	to	39.0872		9,962		0.27			1.45	to	1.70		33.70		to	33.36

MC8
2023		97,214		44.0950				4,283,710		0.94			1.40				17.64
2022		107,225		37.4844				4,007,826		0.59			1.40				(18.81)
2021		110,200		46.1672				5,091,286		0.56			1.40				16.87
2020		117,645		39.5038				4,650,983		1.28			1.40				14.88
2019		130,675		34.3878				4,497,986		1.05			1.40				30.14

The accompanying notes are an integral part of these financial statements.

- 134 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
MC9
2023		1,467	$	34.6824	to	$	33.2563	$	50,796		0.65%		1.65%	to	1.85%		17.02	%	to	16.78	%
2022		1,602		28.1153	to		28.4774		47,419		0.31		1.55	to	1.85		(19.15	)	to	(19.39	)
2021		1,514		34.7742	to		35.3291		55,443		0.36		1.55	to	1.85		16.37		to	16.02
2020		1,626		29.8822	to		30.4512		51,186		1.10		1.55	to	1.85		14.44		to	14.09
2019		1,734		26.1126	to		27.0988		47,727		0.77		1.55	to	1.90		29.58		to	29.13

MD0
2023		25,384		35.6554					912,097		0.42			1.40			8.12
2022		27,831		32.9791					923,566		2.11			1.40			(8.48)
2021		31,323		36.0345					1,134,173		1.01			1.40			1.37
2020		33,286		35.5486					1,187,806		1.64			1.40			4.76
2019		43,484		33.9348					1,480,418		2.83			1.40			13.00

M92
2023		1,430,361		14.9042	to		13.3975		20,357,448		0.15		1.35	to	2.10		7.88		to	7.07
2022		1,615,347		13.8157	to		12.5129		21,380,499		1.87		1.35	to	2.10		(8.69	)	to	(9.37	)
2021		1,926,183		15.1301	to		13.8071		28,015,483		0.77		1.35	to	2.10		1.20		to	0.44
2020		2,109,915		14.9506	to		13.7468		30,408,887		1.53		1.35	to	2.10		4.55		to	3.77
2019		2,338,745		14.2993	to		13.2480		32,335,069		2.54		1.35	to	2.10		12.76		to	11.91

M96
2023		49,716		20.8847	to		20.8847		947,892		1.45			1.40			2.71
2022		42,681		20.3337	to		17.8988		801,430		2.08			1.40			(13.47)
2021		45,646		23.4984	to		20.6846		994,674		2.14			1.40			(3.24)
2020		51,604		24.2865	to		21.3782		1,175,749		2.92			1.40			4.90
2019		59,851		23.1510	to		20.3787		1,295,283		2.96			1.40			5.05

MD2
2023		741,682		10.3446	to		10.6002		8,421,569		1.22		0.65	to	2.10		3.18		to	1.69
2022		739,921		10.0254	to		10.4239		8,226,751		1.73		0.65	to	2.10		(13.02	)	to	(14.27	)
2021		841,559		11.5256	to		12.1596		10,869,894		1.99		0.65	to	2.10		(2.78	)	to	(4.19	)
2020		834,844		11.8547	to		12.6908		11,215,683		2.61		0.65	to	2.10		5.43		to	3.89
2019		905,260		11.2446	to		12.2152		11,660,034		2.67		0.65	to	2.10		5.66		to	4.13

MA6
2023		30,151		37.7831	to		29.8737		986,214		5.81			1.40			10.86
2022		31,494		34.0823	to		26.9476		925,462		5.56			1.40			(11.75)
2021		35,074		38.6198	to		30.5353		1,169,379		4.99			1.40			2.06
2020		40,524		37.8418	to		29.9201		1,316,172		5.54			1.40			3.63
2019		46,438		36.5166	to		28.8723		1,389,132		5.71			1.40			13.22

MA3
2023		57,277		13.2853	to		22.3906		1,215,423		5.59		1.35	to	2.10		10.97		to	10.14
2022		75,182		19.3955	to		20.3294		1,401,161		5.17		1.35	to	2.10		(11.98	)	to	(12.64	)
2021		88,806		22.0353	to		23.2712		1,891,219		4.74		1.35	to	2.10		1.69		to	0.93
2020		95,721		21.6681	to		23.0570		2,014,372		5.35		1.35	to	2.10		3.43		to	2.65
2019		103,643		20.9485	to		22.4609		2,124,714		5.18		1.35	to	2.10		12.90		to	12.05

M97
2023		7,740		36.9221					293,512		1.08			1.40			13.14
2022		8,096		32.6348					270,271		0.60			1.40			(16.13)
2021		8,630		38.9106					342,140		0.51			1.40			7.76
2020		10,091		36.1097					364,735		1.46			1.40			14.23
2019		11,021		31.6111					348,960		1.22			1.40			25.54

MD5
2023		20,799		19.7256	to		17.5060		403,876		0.71		1.35	to	2.05		12.86		to	12.07
2022		29,355		17.4782	to		15.6209		503,374		0.37		1.35	to	2.05		(16.32	)	to	(16.91	)
2021		34,989		20.8877	to		18.7999		716,533		0.39		1.35	to	2.05		7.53		to	6.77
2020		42,267		19.4258	to		17.6078		806,882		1.28		1.35	to	2.05		13.94		to	13.14
2019		48,469		17.0490	to		15.5630		811,079		1.00		1.35	to	2.05		25.40		to	24.52

The accompanying notes are an integral part of these financial statements.

- 135 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²				Total Return³
M98
2023		17,395		$61.2808			$	1,070,686		0.72	%			1.40%			16.03%
2022		18,544		52.8129				982,960		0.79				1.40			(24.61)
2021		19,613		70.0563				1,384,233		0.33				1.40			9.03
2020		23,134		64.2562				1,496,257		1.02				1.40			18.85
2019		27,009		54.0639				1,466,359		1.80				1.40			24.20

M93
2023		118,936		22.6576	to	20.1083		2,583,162		0.47			1.35	to	2.05		15.79		to	14.98
2022		148,278		19.5675	to	17.4883		2,777,658		0.51			1.35	to	2.05		(24.78	)	to	(25.31	)
2021		149,057		26.0131	to	23.4133		3,721,750		0.14			1.35	to	2.05		8.79		to	8.03
2020		169,947		23.9110	to	21.6734		3,915,789		0.79			1.35	to	2.05		18.58		to	17.75
2019		245,409		20.1638	to	18.4065		4,781,960		1.42			1.35	to	2.05		23.96		to	23.09

MD6
2023		226,718		49.1686	to	39.2754		9,515,219		0.30				1.40			22.30
2022		248,168		40.2039	to	32.1145		8,532,865		0.11				1.40			(20.37)
2021		270,184		50.4903	to	40.3312		11,649,099		0.24				1.40			24.23
2020		283,386		40.6419	to	32.4644		9,798,550		0.46				1.40			20.83
2019		328,559		33.6363	to	26.8684		9,427,992		0.59				1.40			38.02

MB3
2023		12,086		52.7705	to	50.8346		621,117		0.05			1.35	to	1.90		22.04		to	21.37
2022		15,079		43.2387	to	41.4439		638,324		-			1.35	to	1.90		(20.53	)	to	(20.97	)
2021		18,318		54.4090	to	52.4415		980,836		0.03			1.35	to	1.90		23.97		to	23.28
2020		17,936		43.8902	to	42.5391		774,850		0.24			1.35	to	1.90		20.55		to	19.88
2019		16,402		36.4086	to	35.4854		587,613		0.33			1.35	to	1.90		37.71		to	36.94

MD9
2023		706,215		10.1815	to	8.0382		6,308,022		4.49			0.65	to	2.10		3.92		to	2.41
2022		852,035		9.7979	to	7.8487		7,390,577		1.18			0.65	to	2.10		0.52		to	(0.94	)
2021		762,553		9.7474	to	7.9228		6,658,158		-			0.65	to	2.10		(0.65	)	to	(2.09	)
2020		916,835		9.8111	to	8.0919		8,107,284		0.20			0.65	to	2.10		(0.43	)	to	(1.88	)
2019		770,426		9.8538	to	8.2470		6,924,065		1.64			0.65	to	2.10		0.98		to	(0.49	)

ME2
2023		11,548		27.0975				312,909		1.06				1.40			11.46
2022		11,534		24.3121				275,058		1.85				1.40			(18.72)
2021		11,978		29.9105				360,485		0.81				1.40			10.03
2020		12,892		27.1843				352,462		2.39				1.40			11.38
2019		11,210		24.4068				275,404		1.38				1.40			26.27

ME3
2023		64,199		30.4555	to	25.0120		1,673,944		0.78			1.35	to	2.05		11.31		to	10.53
2022		68,259		27.3601	to	22.6283		1,603,805		1.64			1.35	to	2.05		(18.91	)	to	(19.48	)
2021		70,022		33.7390	to	28.1011		2,037,364		0.67			1.35	to	2.05		9.77		to	9.00
2020		80,013		30.7362	to	25.7811		2,127,842		1.88			1.35	to	2.05		11.19		to	10.41
2019		100,801		27.6427	to	23.3507		2,420,107		1.17			1.35	to	2.05		25.95		to	25.07

The accompanying notes are an integral part of these financial statements.

- 136 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²				Total Return³
MA5
2023		42,678		$21.2626			$	880,827		3.57	%			1.40%			6.11%
2022		47,296		20.0385				928,408		3.51				1.40			(14.90)
2021		53,906		23.5464				1,253,794		3.07				1.40			(0.92)
2020		60,449		23.7656				1,436,613		3.70				1.40			7.83
2019		64,661		22.0391				1,424,936		3.53				1.40			10.06

MA7
2023		2,191		18.7577	to	17.6703		40,847		3.45			1.45	to	1.70		5.81		to	5.55
2022		2,111		17.1749	to	16.7413		36,174		2.90			1.60	to	1.70		(15.22	)	to	(15.31	)
2021		2,257		20.8782	to	19.7668		45,636		2.94			1.45	to	1.70		(1.35	)	to	(1.60	)
2020		2,236		21.1640	to	20.0878		45,918		3.39			1.45	to	1.70		7.53		to	7.26
2019		2,241		19.6823	to	18.7286		42,882		3.38			1.45	to	1.70		9.68		to	9.41

MF3
2023		74,131		35.0615	to	24.8494		1,991,944		0.55			0.65	to	2.10		17.90		to	16.20
2022		88,353		29.7383	to	21.3857		2,032,608		0.50			0.65	to	2.10		(19.09	)	to	(20.26	)
2021		94,350		36.7555	to	26.8203		2,709,330		0.67			0.65	to	2.10		28.33		to	26.48
2020		120,273		28.6404	to	21.2058		2,718,578		0.64			0.65	to	2.10		1.48		to	-
2019		138,664		28.2240	to	21.2058		3,119,279		0.48			0.65	to	2.10		25.54		to	23.72

MF5
2023		850,063		19.2315	to	17.1336		15,598,786		2.63			1.35	to	2.10		8.55		to	7.74
2022		1,030,546		17.7161	to	15.9033		17,464,995		1.97			1.35	to	2.10		(16.67	)	to	(17.29	)
2021		1,227,690		21.2589	to	19.2278		25,059,389		2.00			1.35	to	2.10		5.27		to	4.47
2020		1,376,040		20.1955	to	18.4045		26,767,652		2.35			1.35	to	2.10		10.55		to	9.71
2019		1,532,032		18.2685	to	16.7750		27,037,027		2.31			1.35	to	2.10		14.91		to	14.04

MF6
2023		1,297		28.8793	to	33.5588		42,774		0.81			1.35	to	1.90		9.96		to	9.35
2022		1,483		26.2634	to	30.6892		44,721		1.66			1.35	to	1.90		(27.92	)	to	(28.32	)
2021		1,518		36.4368	to	42.8148		63,257		1.42			1.35	to	1.90		28.37		to	27.66
2020		1,896		28.3833	to	33.5378		61,588		4.92			1.35	to	1.90		0.11		to	(0.44	)
2019		1,893		28.3509	to	33.6874		61,789		3.52			1.35	to	1.90		25.17		to	24.47

The accompanying notes are an integral part of these financial statements.

- 137 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
MF7
2023		104,020	$	23.9460	to	$	20.5786	$	2,332,687		0.46%		1.35%	to	2.10%		9.71	%	to	8.89	%
2022		114,321		21.8266	to		18.8992		2,345,117		1.12		1.35	to	2.10		(28.12	)	to	(28.66	)
2021		110,858		30.3638	to		26.4908		3,171,391		1.03		1.35	to	2.10		28.12		to	27.16
2020		142,244		23.6988	to		20.8326		3,181,953		3.90		1.35	to	2.10		(0.22	)	to	(0.97	)
2019		151,834		23.7510	to		21.0375		3,414,807		2.79		1.35	to	2.10		24.97		to	24.03

MF9
2023		572,305		31.9836	to		28.4946		17,262,442		2.29		1.35	to	2.10		13.48		to	12.63
2022		655,566		28.1836	to		25.2991		17,507,780		1.32		1.35	to	2.10		(19.60	)	to	(20.20	)
2021		766,837		35.0524	to		31.7032		25,510,699		1.43		1.35	to	2.10		13.99		to	13.13
2020		875,946		30.7509	to		28.0237		25,694,140		1.83		1.35	to	2.10		13.90		to	13.04
2019		965,194		26.9981	to		24.7909		24,976,814		1.97		1.35	to	2.10		24.96		to	24.02

MG1
2023		511,921		10.3544	to		9.8901		5,400,484		2.77		0.65	to	2.10		1.79		to	0.32
2022		555,392		10.1721	to		9.8585		5,816,015		4.03		0.65	to	2.10		(22.17	)	to	(23.30	)
2021		576,064		13.0694	to		12.8526		7,828,606		0.82		0.65	to	2.10		0.66		to	(0.80	)
2020		603,477		12.9838	to		12.9562		8,238,333		0.20		0.65	to	2.10		12.47		to	10.84
2019		700,937		11.5440	to		11.6893		8,590,689		1.42		0.65	to	2.10		7.35		to	5.79

MF2
2023		780,071		10.8550	to		9.6256		8,063,199		1.60		1.35	to	2.10		4.66		to	3.87
2022		883,645		10.3721	to		9.2670		8,749,689		1.89		1.35	to	2.10		(5.42	)	to	(6.13	)
2021		1,067,604		10.9669	to		9.8726		11,215,348		2.26		1.35	to	2.10		(1.19	)	to	(1.94	)
2020		1,112,875		11.0992	to		10.0675		11,863,409		3.08		1.35	to	2.10		2.93		to	2.15
2019		1,275,059		10.7831	to		9.8552		13,244,304		2.61		1.35	to	2.10		3.77		to	2.99

MG2
2023		430,640		10.8440	to		9.2489		4,235,913		1.29		0.65	to	2.10		5.08		to	3.57
2022		473,985		10.3193	to		8.9304		4,492,812		1.58		0.65	to	2.10		(4.86	)	to	(6.23	)
2021		581,184		10.8464	to		9.5242		5,845,782		2.01		0.65	to	2.10		(0.84	)	to	(2.27	)
2020		669,911		10.9379	to		9.7459		6,889,875		2.88		0.65	to	2.10		3.47		to	1.97
2019		784,634		10.5709	to		9.5576		7,883,762		2.41		0.65	to	2.10		4.21		to	2.70

MG3
2023		41,209		33.3395	to		30.5223		1,302,319		1.73		1.35	to	1.90		11.21		to	10.60
2022		46,172		29.9781	to		27.5980		1,318,303		0.98		1.35	to	1.90		(10.01	)	to	(10.51	)
2021		52,229		33.3134	to		30.8396		1,662,468		0.78		1.35	to	1.90		29.22		to	28.51
2020		65,955		25.7794	to		23.5365		1,628,907		1.24		1.35	to	2.05		2.47		to	1.74
2019		67,052		25.1590	to		23.1330		1,621,865		1.27		1.35	to	2.05		29.35		to	28.45

MG4
2023		39,744		32.0122	to		28.6166		1,206,065		1.49		1.35	to	2.05		10.88		to	10.10
2022		44,777		28.8717	to		25.9912		1,232,218		0.81		1.35	to	2.05		(10.23	)	to	(10.86	)
2021		53,103		32.1613	to		29.1571		1,630,465		0.70		1.35	to	2.05		28.85		to	27.94
2020		65,011		24.9610	to		22.7893		1,551,984		1.02		1.35	to	2.05		2.27		to	1.55
2019		67,809		24.4066	to		22.4412		1,590,593		0.94		1.35	to	2.05		28.95		to	28.04

MG6
2023		3,107,195		25.6143	to		22.8201		75,457,635		2.41		1.35	to	2.10		11.13		to	10.30
2022		3,485,838		23.0485	to		20.6895		76,450,037		1.73		1.35	to	2.10		(18.03	)	to	(18.65	)
2021		3,882,126		28.1189	to		25.4322		104,206,605		1.75		1.35	to	2.10		9.76		to	8.93
2020		4,424,123		25.6187	to		23.3467		108,495,292		2.08		1.35	to	2.10		12.54		to	11.69
2019		5,062,984		22.7643	to		20.9032		110,736,643		2.20		1.35	to	2.10		20.26		to	19.35

MG7
2023		10,512		40.9753	to		36.7900		420,242		0.89		1.35	to	2.05		9.73		to	8.96
2022		13,664		37.3422	to		33.7644		499,536		0.42		1.35	to	2.05		(12.43	)	to	(13.04	)
2021		17,477		42.6406	to		38.8275		724,099		0.65		1.35	to	2.05		32.07		to	31.15
2020		22,180		32.2858	to		29.6064		701,573		0.79		1.35	to	2.05		2.33		to	1.61
2019		22,955		31.5511	to		29.1378		709,775		0.57		1.35	to	2.05		31.63		to	30.71

The accompanying notes are an integral part of these financial statements.

- 138 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²				Total Return³
V44
2023		16,511	$	39.5806	to	$	36.0562	$	611,479		-	%		1.35%	to	2.10%		46.33	%	to	45.23	%
2022		22,005		27.0491	to		24.8266		561,769		-			1.35	to	2.10		(60.70	)	to	(61.00	)
2021		13,561		68.8282	to		63.6535		886,590		-			1.35	to	2.10		(1.49	)	to	(2.24	)
2020		12,496		69.8726	to		65.1101		833,780		-			1.35	to	2.10		1.14		to	1.12
2019		17,989		32.6751	to		30.6790		563,585		-			1.35	to	2.10		29.70		to	28.72

V43
2023		7,775		33.0434	to		29.5379		244,667		-			1.35	to	2.05		42.20		to	41.20
2022		10,726		23.2378	to		20.9188		237,093		-			1.35	to	2.05		(63.47	)	to	(63.72	)
2021		6,443		63.6083	to		57.6666		390,741		-			1.35	to	2.05		(12.39	)	to	(13.01	)
2020		5,157		72.6058	to		66.2899		355,906		-			1.35	to	2.05		148.65		to	146.90
2019		11,803		29.2002	to		26.8487		330,349		-			1.35	to	2.05		38.08		to	37.11

O19
2023		31,957		52.7869	to		38.9123		1,314,192		-			1.35	to	2.05		33.22		to	32.28
2022		36,194		39.6248	to		29.4155		1,123,390		-			1.35	to	2.05		(31.89	)	to	(32.37	)
2021		35,396		58.1791	to		43.4946		1,619,796		-			1.35	to	2.05		20.63		to	19.79
2020		40,665		48.2276	to		36.3097		1,548,188		-			1.35	to	2.05		34.40		to	33.46
2019		87,285		35.8833	to		28.3917		2,504,453		-			1.35	to	2.10		34.02		to	33.01

O23
2023		26,083		12.5269	to		12.0020		324,740		1.67			1.65	to	1.90		10.46		to	10.18
2022		28,220		11.8994	to		10.8926		318,195		1.10			1.35	to	1.90		(18.13	)	to	(18.59	)
2021		45,706		14.5354	to		13.3798		631,385		1.22			1.35	to	1.90		8.81		to	8.21
2020		54,505		13.3581	to		12.3648		694,753		1.89			1.35	to	1.90		13.04		to	12.41
2019		58,228		11.8170	to		10.9996		658,784		2.02			1.35	to	1.90		15.64		to	15.00

O20
2023		47,987		40.1408	to		34.4563		1,810,797		-			1.35	to	2.10		32.64		to	31.65
2022		58,096		30.2625	to		26.1732		1,657,856		0.00			1.35	to	2.10		(32.85	)	to	(33.36	)
2021		52,678		45.0687	to		39.2744		2,247,915		0.00			1.35	to	2.10		13.62		to	12.76
2020		61,725		39.6661	to		34.8287		2,324,145		0.42			1.35	to	2.10		25.62		to	24.67
2019		81,886		31.5768	to		27.9367		2,463,333		0.64			1.35	to	2.10		29.68		to	28.71

O21
2023		181,573		35.7287	to		37.6124		7,199,322		0.47			1.35	to	2.10		21.18		to	20.27
2022		223,831		32.6442	to		31.2729		7,339,648		1.08			1.35	to	2.10		(21.38	)	to	(21.97	)
2021		231,098		41.5222	to		40.0794		9,657,294		0.48			1.35	to	2.10		25.52		to	24.57
2020		299,901		33.0804	to		32.1730		10,005,556		1.09			1.35	to	2.10		12.16		to	11.31
2019		371,325		29.4943	to		28.9036		11,089,969		0.81			1.35	to	2.10		29.96		to	28.99

O04
2023		1,119		46.9702	to		51.7011		58,672		0.95			1.35	to	1.85		16.24		to	15.65
2022		1,180		40.4088	to		44.7037		53,391		0.15			1.35	to	1.85		(17.17	)	to	(17.59	)
2021		2,061		48.7862	to		54.2448		115,271		0.17			1.35	to	1.85		20.62		to	20.01
2020		2,787		40.4472	to		45.2008		126,545		0.37			1.35	to	1.85		18.02		to	17.42
2019		3,351		34.2713	to		40.3218		128,860		0.00			1.35	to	1.90		24.44		to	23.74

P08
2023		38,549		18.3316	to		16.1145		681,014		2.98			1.35	to	2.05		6.69		to	5.94
2022		40,587		17.1822	to		15.2106		673,441		7.61			1.35	to	2.05		(13.03	)	to	(13.64	)
2021		54,625		19.7564	to		17.6129		1,040,638		11.19			1.35	to	2.05		14.67		to	13.86
2020		60,784		17.2291	to		15.4684		1,011,796		4.99			1.35	to	2.05		6.55		to	5.80
2019		68,592		16.1693	to		14.6198		1,071,783		2.94			1.35	to	2.05		10.39		to	9.61

PC0
2023		113,076		14.3553	to		13.1594		1,561,371		2.82			1.35	to	2.05		6.57		to	5.82
2022		124,880		13.4707	to		12.4356		1,621,621		7.55			1.35	to	2.05		(13.05	)	to	(13.66	)
2021		139,926		15.4932	to		14.4036		2,097,815		10.95			1.35	to	2.05		14.48		to	13.68
2020		155,071		13.5336	to		12.6708		2,036,619		4.86			1.35	to	2.05		6.45		to	5.70
2019		158,173		12.7134	to		11.9873		1,958,553		2.83			1.35	to	2.05		10.24		to	9.47

The accompanying notes are an integral part of these financial statements.

- 139 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
P70
2023		2,350	$	6.3364	to	$	6.0297	$	14,466		15.90%		1.35%	to	1.75%		(9.17%)		to	(9.53%)
2022		2,388		6.9760	to		6.6651		16,230		21.15		1.35	to	1.75		7.20		to	6.78
2021		3,348		6.5072	to		6.2421		21,237		3.85		1.35	to	1.75		31.32		to	30.79
2020		6,660		4.9553	to		4.7725		32,264		6.53		1.35	to	1.75		(0.14	)	to	(0.54	)
2019		9,509		4.9621	to		4.7984		46,060		4.29		1.35	to	1.75		9.85		to	9.41

P10
2023		176,406		7.3172	to		6.3724		1,216,823		16.06		1.35	to	2.10		(9.09	)	to	(9.78	)
2022		179,439		8.0490	to		7.0628		1,369,088		22.86		1.35	to	2.10		7.16		to	6.35
2021		254,359		7.5115	to		6.6410		1,812,678		4.23		1.35	to	2.10		31.55		to	30.56
2020		355,494		5.7101	to		5.0866		1,930,774		6.40		1.35	to	2.10		(0.02	)	to	(0.77	)
2019		420,996		5.7111	to		5.1262		2,308,704		4.43		1.35	to	2.10		9.93		to	9.10

PK8
2023		15,367		31.7623	to		26.0589		451,530		5.69		1.35	to	2.10		9.65		to	8.83
2022		19,256		28.9669	to		23.9453		519,587		4.81		1.35	to	2.10		(16.87	)	to	(17.49	)
2021		21,701		34.8436	to		29.0215		705,274		4.48		1.35	to	2.10		(3.89	)	to	(4.61	)
2020		24,830		36.2527	to		30.4243		840,924		4.59		1.35	to	2.10		5.26		to	4.47
2019		26,093		34.4400	to		30.1957		842,902		4.43		1.35	to	2.10		13.25		to	12.40

P20⁵
2022		-		10.7789					-		4.28		1.65				(17.20)
2021		457		13.4322	to		13.0187		5,951		4.35		1.35	to	1.65		(3.98	)	to	(4.27	)
2020		1,664		13.9894	to		13.5999		23,117		4.47		1.35	to	1.65		5.16		to	4.84
2019		1,651		13.3032	to		12.9722		21,823		4.32		1.35	to	1.65		13.14		to	12.80

PD6
2023		1,949,486		15.9761	to		14.3232		29,706,242		2.11		1.35	to	2.10		11.33		to	10.50
2022		2,218,858		14.3498	to		12.9624		30,454,141		1.88		1.35	to	2.10		(19.49	)	to	(20.10	)
2021		2,416,898		17.8246	to		16.2233		41,335,261		2.35		1.35	to	2.10		11.09		to	10.25
2020		2,754,821		16.0456	to		14.7149		42,530,655		7.93		1.35	to	2.10		15.14		to	14.27
2019		3,145,544		13.9360	to		12.8774		42,328,746		2.04		1.35	to	2.10		15.39		to	14.52

PH2
2023		2,431		20.9661	to		19.9519		50,074		2.73		1.35	to	1.75		21.19		to	20.71
2022		2,769		17.2999	to		16.5290		47,186		1.14		1.35	to	1.75		(19.88	)	to	(20.20	)
2021		2,824		21.5920	to		20.7128		60,133		0.07		1.35	to	1.75		17.73		to	17.25
2020		2,145		18.3408					39,342		1.11		1.35				11.51
2019		2,386		16.4478					39,236		1.84		1.35				25.81

P06
2023		83,391		15.6381	to		13.6853		1,250,480		2.99		1.35	to	2.05		2.28		to	1.56
2022		87,145		15.2897	to		13.4748		1,282,995		7.03		1.35	to	2.05		(13.09	)	to	(13.70	)
2021		98,937		17.5934	to		15.6145		1,679,717		4.90		1.35	to	2.05		4.19		to	3.46
2020		119,334		16.8864	to		15.0930		1,939,951		1.38		1.35	to	2.05		10.21		to	9.43
2019		155,528		15.3221	to		13.7919		2,328,319		1.65		1.35	to	2.05		6.99		to	6.23

The accompanying notes are an integral part of these financial statements.

- 140 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - REGATTA

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
P07
2023		294,733	$	15.3423	to	$	15.1382	$	4,420,035		3.56%		1.35%	to	1.90%		4.52%		to	3.94%
2022		328,603		15.2366	to		13.1662		4,728,278		2.60		1.35	to	2.05		(15.46	)	to	(16.05	)
2021		374,075		18.0230	to		15.6840		6,391,592		1.82		1.35	to	2.05		(2.60	)	to	(3.28	)
2020		382,467		18.5034	to		16.2160		6,735,543		2.13		1.35	to	2.05		7.19		to	6.44
2019		440,806		17.2616	to		15.2349		7,284,844		3.02		1.35	to	2.05		6.91		to	6.16

PI3⁶
2022		68,707		9.5604	to		8.7749		631,254		1.18		1.35	to	2.10		(0.99	)	to	(1.73	)
2021		80,260		9.6560	to		8.9298		742,363		-		1.35	to	2.10		(0.60	)	to	(1.35	)
2020		86,264		9.7146	to		9.0522		805,053		-		1.35	to	2.10		(8.63	)	to	(9.32	)
2019		76,719		10.6321	to		9.9824		787,304		-		1.35	to	2.10		4.49		to	3.70

P72
2023		13,882		38.2301	to		35.0457		506,346		1.74		1.35	to	2.05		14.11		to	13.31
2022		12,513		33.5019	to		30.9278		398,715		1.48		1.35	to	2.05		(4.43	)	to	(5.10	)
2021		14,826		35.0558	to		32.5908		498,701		1.20		1.35	to	2.05		25.59		to	24.71
2020		17,614		27.9129	to		26.1335		474,307		1.84		1.35	to	2.05		4.37		to	3.64
2019		18,238		26.7432	to		25.2160		472,456		2.02		1.35	to	2.05		28.65		to	27.75

W41⁷
2022		107		22.6402					2,420		-		1.85				(36.03)
2021		86		35.3939					3,047		-		1.85				3.88
2020		202		34.0723					6,885		0.85		1.85				24.31
2019		246		27.4088					6,747		0.08		1.85				26.92

W42
2023		86		29.5062					2,529		-		1.85				19.50

¹Represents the dividends, excluding distributions of capital gains, received by the Sub-Account from the underlying mutual fund, which are net of management fees assessed by the fund manager, divided by the average net assets. The ratio excludes those expenses, such as mortality and expense charges, that result in direct reductions in the unit values. The recognition of investment income by the Sub-Account is affected by the timing of the declaration of dividends by the underlying mutual fund in which the Sub-Accounts invest.

²Ratio represents the contract expenses of the Sub-Account, consisting primarily of mortality and expense charges and distribution and administrative expense charges. The ratio includes 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 underlying mutual fund are excluded.

³Ratio represents the total return for the year indicated, including changes in the value of the underlying mutual fund. The total return does not include any expenses assessed through the redemption of units; inclusion of these expenses in the calculation would result in reduction in the total return presented. The total return is calculated for each period indicated or from the effective date through the end of the reporting period using the unit value of the beginning period that corresponds to the lowest or highest ending period unit value disclosed. The total returns are presented as a range of maximum to minimum values based on the product grouping representing the corresponding lowest to highest expense ratio amounts.

⁴The unit values are not a direct calculation of net assets over the number of units allocated to the Sub-Account. The unit values are presented as a range of maximum to minimum values based on the product grouping representing the corresponding lowest to highest expense ratio amounts. Some unit values may be outside of the range due to timing of the related Sub-Account level’s commencement date. Unit values of product pricing levels with zero units during the period are excluded when determining the range. Some Sub-Accounts with one expense ratio may have more than one unit value due to the timing of the launch date of certain products in which these Sub-Accounts are available.

⁵Sub-Account P20 is active but has had zero balance since 2022 and therefore is not reported in the Statement of Operations.

⁶Sub-Account PI3 merged into Sub-Account MD9 on April 21, 2023.

⁷Sub-Account W41 merged into Sub-Account W42 on April 21, 2023.

The accompanying notes are an integral part of these financial statements.

- 141 -

Delaware Life NY Variable

Account C – All-Star

Financial Statements as of and for the Year Ended December 31,

2023 and Report of Independent Registered Public Accounting Firm

DELAWARE LIFE NY VARIABLE ACCOUNT C – ALL-STAR

(A Separate Account of Delaware Life Insurance Company of New York)

Index

December 31, 2023


	Page(s)

Report of Independent Registered Public Accounting Firm		1-2

Financial Statements

Statement of Assets and Liabilities		3-4

Statements of Operations		5-12

Statements of Changes in Net Assets		13-24

Notes to the Financial Statements		25-36

Report of Independent Registered Public Accounting Firm

To the Board of Directors of Delaware Life Insurance Company of New York and the Contract Owners of Delaware Life NY Variable Account C – All-Star:

Opinion on the Financial Statements

We have audited the accompanying statements of assets and liabilities of the Sub-Accounts listed in the Appendix that comprise Delaware Life NY Variable Account C – All-Star (the Separate Account), as of December 31, 2023, the related statements of operations and changes in net assets for the periods indicated in the Appendix, and the related notes (collectively, the financial statements) and the financial highlights for each of the years or periods in the three-year period then ended. In our opinion, the financial statements and financial highlights present fairly, in all material respects, the financial position of the Sub-Accounts as of December 31, 2023, the results of their operations and changes in their net assets for the periods indicated in the Appendix, and the financial highlights for each of the years or periods in the three-year period then ended, in conformity with U.S. generally accepted accounting principles. The financial highlights for each of the years or periods ended on or prior to December 31, 2020 were audited by other independent registered public accountants whose report, dated April 28, 2021, expressed an unqualified opinion on those financial highlights.

Basis for Opinion

/s/ KPMG LLP

We have served as the auditor of Delaware Life Insurance Company of New York’s Separate Accounts since 2021.

Hartford, Connecticut

April 23, 2024

Appendix

AB VPS Sustainable Global Thematic Portfolio (Class B) Sub-Account (A70) (1)

AB VPS Relative Value Portfolio (Class B) Sub-Account (A71) (1) (2)

Columbia Variable Portfolio - Dividend Opportunity Fund Class 2 Sub-Account (C49) (1)

Columbia Variable Portfolio - Government Money Market Fund Class 1 Sub-Account (C75) (1)

Columbia Variable Portfolio - Income Opportunities Fund Class 2 Sub-Account (C76) (1)

Columbia Variable Portfolio - Large Cap Growth Fund Class 2 Sub-Account (C60) (1)

Columbia Variable Portfolio - Select Mid Cap Value Fund Class 1 Sub-Account (C66) (1)

Columbia Variable Portfolio - Large Cap Index Fund Class 2 Sub-Account (C68) (1)

Columbia Variable Portfolio - Strategic Income Fund Class 2 Sub-Account (C73) (1)

Columbia Variable Portfolio - U.S. Government Mortgage Fund Class 2 Sub-Account (C70) (1)

Franklin Templeton Foreign VIP Fund Class 2 Sub-Account (T20) (1)

Franklin Templeton Growth and Income VIP Fund (Class 2) Sub-Account (F51) (1)

Franklin Templeton Mutual Shares VIP Fund Class 2 Sub-Account (F54) (1)

MFS VIT I Growth Series Service Class Sub-Account (M80) (1)

MFS VIT II Massachusetts Investors Growth Stock Portfolio S Class Sub-Account (MB3) (1)

MFS VIT I Investors Trust Series (Service Class) Sub-Account (M10) (1)

MFS VIT I New Discovery Series Service Class Sub-Account (M42) (1)

MFS VIT I Value Series Initial Class Sub-Account (M83) (1)

MFS VIT III Mid Cap Value Portfolio Initial Class Sub-Account (MG3) (1)

PIMCO VIT Real Return Portfolio Admin Class Sub-Account (P06) (1)

PIMCO VIT Total Return Portfolio Admin Class Sub-Account (P07) (1)

Wanger Select Fund Sub-Account (W41) (3)

Wanger Acorn Sub-Account (W42) (1)

(1)

Statement of assets and liabilities as of December 31, 2023, the related statement of operations for the year then ended, the statements of changes in net assets for each of the years in the two-year period then ended, and the financial highlights for each of the years in the three-year period then ended. Financial highlights for the years or periods ended on or prior to December 31, 2020 were audited by other independent registered public accountants.

(2)

Formerly AB VPS Growth and Income Portfolio (Class B).

(3)

Statements of operations and changes in net assets for the period January 1, 2023 to April 21, 2023 and statement of changes in net assets for the year ended December 31, 2022.

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES

DECEMBER 31, 2023


			Assets								Liabilities

	Shares		Cost		Investments at fair value		Dividend Receivable		Total Assets		Payable to Sponsor		Net Assets


AB VPS Sustainable Global Thematic Portfolio (Class B) Sub-Account (A70)		350	$	8,739	$	10,871	$	-	$	10,871	$	1	$	10,870
AB VPS Relative Value Portfolio (Class B) Sub-Account (A71) ¹		5,482		143,083		157,767		-		157,767		15		157,752
Columbia Variable Portfolio - Dividend Opportunity Fund Class 2 Sub-Account (C49)		8		98		296		-		296		-		296
Columbia Variable Portfolio - Government Money Market Fund Class 1 Sub-Account (C75)		203,134		203,134		203,134		27		203,161		18		203,143
Columbia Variable Portfolio - Income Opportunities Fund Class 2 Sub-Account (C76)		9,654		69,455		60,820		-		60,820		6		60,814
Columbia Variable Portfolio - Large Cap Growth Fund Class 2 Sub-Account (C60)		1,078		13,506		38,845		-		38,845		4		38,841
Columbia Variable Portfolio - Select Mid Cap Value Fund Class 1 Sub-Account (C66)		417		5,004		15,351		-		15,351		2		15,349
Columbia Variable Portfolio - Large Cap Index Fund Class 2 Sub-Account (C68)		714		7,030		27,946		-		27,946		3		27,943
Columbia Variable Portfolio - Strategic Income Fund Class 2 Sub-Account (C73)		1,361		7,363		4,966		-		4,966		1		4,965
Columbia Variable Portfolio - U.S. Government Mortgage Fund Class 2 Sub-Account (C70)		8,776		88,510		78,190		-		78,190		7		78,183
Franklin Templeton Foreign VIP Fund Class 2 Sub-Account (T20)		10,149		124,820		144,516		-		144,516		14		144,502
Franklin Templeton Growth and Income VIP Fund (Class 2) Sub-Account (F51)		4,382		31,178		27,653		-		27,653		3		27,650
Franklin Templeton Mutual Shares VIP Fund Class 2 Sub-Account (F54)		421		6,964		6,456		-		6,456		1		6,455
MFS VIT I Growth Series Service Class Sub-Account (M80)		2,636		143,671		146,788		-		146,788		15		146,773
MFS VIT II Massachusetts Investors Growth Stock Portfolio S Class Sub-Account (MB3)		47		900		1,029		-		1,029		-		1,029
MFS VIT I Investors Trust Series (Service Class) Sub-Account (M10)		1,269		35,123		44,759		-		44,759		4		44,755
MFS VIT I New Discovery Series Service Class Sub-Account (M42)		537		8,035		5,427		-		5,427		1		5,426
MFS VIT I Value Series Initial Class Sub-Account (M83)		3,041		57,876		64,674		-		64,674		6		64,668
MFS VIT III Mid Cap Value Portfolio Initial Class Sub-Account (MG3)		604		5,135		5,938		-		5,938		1		5,937
PIMCO VIT Real Return Portfolio Admin Class Sub-Account (P06)		1,506		19,775		17,426		-		17,426		2		17,424
PIMCO VIT Total Return Portfolio Admin Class Sub-Account (P07)		27,411		283,893		251,634		-		251,634		23		251,611
Wanger Select Fund Sub-Account (W41) ²		-		-		-		-		-		-		-
Wanger Acorn Sub-Account (W42)		21,518		351,645		286,840		-		286,840		28		286,812

¹ This Sub-Account had a name change in 2023. Refer to Note 1 in the Variable Account’s Notes to Financial Statements for more information.

²This Sub-Account was closed in 2023 due to merger. Refer to Note 1 in the Variable Account’s Notes to Financial Statements for more information.

The accompanying notes are an integral part of these financial statements.

- 3 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023


	Units		Net Assets

A70		349	$	10,870
A71		3,936		157,752
C49		14		296
C75		22,099		203,143
C76		4,871		60,814
C60		1,002		38,841
C66		634		15,349
C68		829		27,943
C73		240		4,965
C70		8,513		78,183
T20		6,551		144,502
F51		797		27,650
F54		232		6,455
M80		2,078		146,773
MB3		42		1,029
M10		1,010		44,755
M42		117		5,426
M83		2,463		64,668
MG3		195		5,937
P06		1,181		17,424
P07		17,028		251,611
W41		-		-
W42		6,084		286,812

The accompanying notes are an integral part of these financial statements.

- 4 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2023


	A70 Sub-Account			A71 Sub-Account			C49 Sub-Account

Income:
Dividend income	$	3		$	1,971		$	-

Expenses:
Mortality and expense risk charges		(183	)		(2,147	)		(11	)
Distribution and administrative expense charges		(44	)		(480	)		(2	)

Net investment income (loss)		(224	)		(656	)		(13	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		3,767			(354	)		1,764
Realized gain distributions		642			12,450			-

Net realized gains (losses)		4,409			12,096			1,764


Net change in unrealized appreciation (depreciation)		(2,173	)		2,858			(1,740	)


Net realized and change in unrealized gains (losses)		2,236			14,954			24


Net increase (decrease) from operations	$	2,012		$	14,298		$	11

The accompanying notes are an integral part of these financial statements.

- 5 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C75 Sub-Account			C76 Sub-Account			C60 Sub-Account

Income:
Dividend income	$	9,667		$	3,208		$	-

Expenses:
Mortality and expense risk charges		(2,969	)		(878	)		(491	)
Distribution and administrative expense charges		(647	)		(194	)		(120	)

Net investment income (loss)		6,051			2,136			(611	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		-			(3,255	)		3,317
Realized gain distributions		-			-			-

Net realized gains (losses)		-			(3,255	)		3,317


Net change in unrealized appreciation (depreciation)		-			6,504			9,501


Net realized and change in unrealized gains (losses)		-			3,249			12,818


Net increase (decrease) from operations	$	6,051		$	5,385		$	12,207

The accompanying notes are an integral part of these financial statements.

- 6 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C66 Sub-Account			C68 Sub-Account			C73 Sub-Account

Income:
Dividend income	$	-		$	-		$	162

Expenses:
Mortality and expense risk charges		(261	)		(389	)		(77	)
Distribution and administrative expense charges		(59	)		(99	)		(14	)

Net investment income (loss)		(320	)		(488	)		71


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		9,151			11,684			(151	)
Realized gain distributions		-			-			-

Net realized gains (losses)		9,151			11,684			(151	)


Net change in unrealized appreciation (depreciation)		(7,804	)		(5,261	)		410


Net realized and change in unrealized gains (losses)		1,347			6,423			259


Net increase (decrease) from operations	$	1,027		$	5,935		$	330

The accompanying notes are an integral part of these financial statements.

- 7 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C70 Sub-Account			T20 Sub-Account			F51 Sub-Account

Income:
Dividend income	$	2,163		$	4,556		$	869

Expenses:
Mortality and expense risk charges		(1,151	)		(2,006	)		(555	)
Distribution and administrative expense charges		(250	)		(434	)		(122	)

Net investment income (loss)		762			2,116			192


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(3,159	)		(2,237	)		(28	)
Realized gain distributions		-			-			2,107

Net realized gains (losses)		(3,159	)		(2,237	)		2,079


Net change in unrealized appreciation (depreciation)		4,678			24,321			(475	)


Net realized and change in unrealized gains (losses)		1,519			22,084			1,604


Net increase (decrease) from operations	$	2,281		$	24,200		$	1,796

The accompanying notes are an integral part of these financial statements.

- 8 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	F54 Sub-Account			M80 Sub-Account			MB3 Sub-Account

Income:
Dividend income	$	117		$	-		$	-

Expenses:
Mortality and expense risk charges		(159	)		(2,196	)		(15	)
Distribution and administrative expense charges		(39	)		(471	)		(1	)

Net investment income (loss)		(81	)		(2,667	)		(16	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(797	)		9,603			9
Realized gain distributions		537			12,152			51

Net realized gains (losses)		(260	)		21,755			60


Net change in unrealized appreciation (depreciation)		1,156			25,348			144


Net realized and change in unrealized gains (losses)		896			47,103			204


Net increase (decrease) from operations	$	815		$	44,436		$	188

The accompanying notes are an integral part of these financial statements.

- 9 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	M10 Sub-Account			M42 Sub-Account			M83 Sub-Account

Income:
Dividend income	$	194		$	-		$	1,144

Expenses:
Mortality and expense risk charges		(566	)		(83	)		(951	)
Distribution and administrative expense charges		(147	)		(14	)		(206	)

Net investment income (loss)		(519	)		(97	)		(13	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		2,514			(96	)		(754	)
Realized gain distributions		2,361			-			4,807

Net realized gains (losses)		4,875			(96	)		4,053


Net change in unrealized appreciation (depreciation)		2,210			779			(422	)


Net realized and change in unrealized gains (losses)		7,085			683			3,631


Net increase (decrease) from operations	$	6,566		$	586		$	3,618

The accompanying notes are an integral part of these financial statements.

- 10 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	MG3 Sub-Account			P06 Sub-Account			P07 Sub-Account

Income:
Dividend income	$	97		$	562		$	9,018

Expenses:
Mortality and expense risk charges		(220	)		(268	)		(3,529	)
Distribution and administrative expense charges		(44	)		(66	)		(807	)

Net investment income (loss)		(167	)		228			4,682


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		3,450			(830	)		(8,341	)
Realized gain distributions		184			-			-

Net realized gains (losses)		3,634			(830	)		(8,341	)


Net change in unrealized appreciation (depreciation)		(2,974	)		888			13,337


Net realized and change in unrealized gains (losses)		660			58			4,996


Net increase (decrease) from operations	$	493		$	286		$	9,678

The accompanying notes are an integral part of these financial statements.

- 11 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	W41 Sub-Account			W42 Sub-Account

Income:
Dividend income	$	-		$	-

Expenses:
Mortality and expense risk charges		(59	)		(3,853	)
Distribution and administrative expense charges		(13	)		(915	)

Net investment income (loss)		(72	)		(4,768	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(13,557	)		(29,349	)
Realized gain distributions		-			-

Net realized gains (losses)		(13,557	)		(29,349	)


Net change in unrealized appreciation (depreciation)		14,863			83,858


Net realized and change in unrealized gains (losses)		1,306			54,509


Net increase (decrease) from operations	$	1,234		$	49,741

The accompanying notes are an integral part of these financial statements.

- 12 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	A70 Sub-Account						A71 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	(224	)	$	(343	)	$	(656	)	$	(981	)
Net realized gains (losses)		4,409			2,778			12,096			31,545
Net change in unrealized appreciation (depreciation)		(2,173	)		(9,943	)		2,858			(40,450	)
Net increase (decrease) from operations		2,012			(7,508	)		14,298			(9,886	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		5			(1	)		2,008			(13,222	)
Withdrawals, surrenders, annuitizations and contract charges		(9,627	)		(805	)		(5,878	)		(1,810	)
Net accumulation activity		(9,622	)		(806	)		(3,870	)		(15,032	)

Net increase (decrease) from contract owner transactions		(9,622	)		(806	)		(3,870	)		(15,032	)

Total increase (decrease) in net assets		(7,610	)		(8,314	)		10,428			(24,918	)

Net assets at beginning of year		18,480			26,794			147,324			172,242
Net assets at end of year	$	10,870		$	18,480		$	157,752		$	147,324

The accompanying notes are an integral part of these financial statements.

- 13 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	C49 Sub-Account						C75 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	(13	)	$	(67	)	$	6,051		$	(1,421	)
Net realized gains (losses)		1,764			223			-			-
Net change in unrealized appreciation (depreciation)		(1,740	)		(275	)		-			-
Net increase (decrease) from operations		11			(119	)		6,051			(1,421	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			2,690
Transfers between Sub-Accounts (including the Fixed Account), net		-			(2	)		15,238			(28,808	)
Withdrawals, surrenders, annuitizations and contract charges		(3,434	)		(296	)		(32,088	)		(9,356	)
Net accumulation activity		(3,434	)		(298	)		(16,850	)		(35,474	)

Net increase (decrease) from contract owner transactions		(3,434	)		(298	)		(16,850	)		(35,474	)

Total increase (decrease) in net assets		(3,423	)		(417	)		(10,799	)		(36,895	)

Net assets at beginning of year		3,719			4,136			213,942			250,837
Net assets at end of year	$	296		$	3,719		$	203,143		$	213,942

The accompanying notes are an integral part of these financial statements.

- 14 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	C76 Sub-Account						C60 Sub-Account
	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	2,136		$	2,492		$	(611	)	$	(586	)
Net realized gains (losses)		(3,255	)		(3,699	)		3,317			349
Net change in unrealized appreciation (depreciation)		6,504			(8,054	)		9,501			(14,257	)
Net increase (decrease) from operations		5,385			(9,261	)		12,207			(14,494	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			3,984			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		1,317			(2,336	)		(2,868	)		2,512
Withdrawals, surrenders, annuitizations and contract charges		(6,808	)		(12,111	)		(2,310	)		(11	)
Net accumulation activity		(5,491	)		(10,463	)		(5,178	)		2,501

Net increase (decrease) from contract owner transactions		(5,491	)		(10,463	)		(5,178	)		2,501

Total increase (decrease) in net assets		(106	)		(19,724	)		7,029			(11,993	)

Net assets at beginning of year		60,920			80,644			31,812			43,805
Net assets at end of year	$	60,814		$	60,920		$	38,841		$	31,812

The accompanying notes are an integral part of these financial statements.

- 15 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	C66 Sub-Account						C68 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(320	)	$	(542	)	$	(488	)	$	(720	)
Net realized gains (losses)		9,151			596			11,684			1,458
Net change in unrealized appreciation (depreciation)		(7,804	)		(3,626	)		(5,261	)		(10,304	)
Net increase (decrease) from operations		1,027			(3,572	)		5,935			(9,566	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(3	)		-			(978	)		268
Withdrawals, surrenders, annuitizations and contract charges		(14,027	)		(376	)		(15,114	)		(1,224	)
Net accumulation activity		(14,030	)		(376	)		(16,092	)		(956	)

Net increase (decrease) from contract owner transactions		(14,030	)		(376	)		(16,092	)		(956	)

Total increase (decrease) in net assets		(13,003	)		(3,948	)		(10,157	)		(10,522	)

Net assets at beginning of year		28,352			32,300			38,100			48,622
Net assets at end of year	$	15,349		$	28,352		$	27,943		$	38,100

The accompanying notes are an integral part of these financial statements.

- 16 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	C73 Sub-Account						C70 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	71		$	39		$	762		$	116
Net realized gains (losses)		(151	)		63			(3,159	)		(1,864	)
Net change in unrealized appreciation (depreciation)		410			(807	)		4,678			(13,654	)
Net increase (decrease) from operations		330			(705	)		2,281			(15,402	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			2,779
Transfers between Sub-Accounts (including the Fixed Account), net		-			-			5,724			1,645
Withdrawals, surrenders, annuitizations and contract charges		(2	)		(1	)		(10,966	)		(8,718	)
Net accumulation activity		(2	)		(1	)		(5,242	)		(4,294	)

Net increase (decrease) from contract owner transactions		(2	)		(1	)		(5,242	)		(4,294	)

Total increase (decrease) in net assets		328			(706	)		(2,961	)		(19,696	)

Net assets at beginning of year		4,637			5,343			81,144			100,840
Net assets at end of year	$	4,965		$	4,637		$	78,183		$	81,144

The accompanying notes are an integral part of these financial statements.

- 17 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	T20 Sub-Account						F51 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	2,116		$	1,774		$	192		$	930
Net realized gains (losses)		(2,237	)		(1,810	)		2,079			7,034
Net change in unrealized appreciation (depreciation)		24,321			(11,941	)		(475	)		(13,844	)
Net increase (decrease) from operations		24,200			(11,977	)		1,796			(5,880	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			13,072
Transfers between Sub-Accounts (including the Fixed Account), net		(7,307	)		(8,466	)		509			(1,956	)
Withdrawals, surrenders, annuitizations and contract charges		(7,808	)		(413	)		(13,684	)		(39,230	)
Net accumulation activity		(15,115	)		(8,879	)		(13,175	)		(28,114	)

Net increase (decrease) from contract owner transactions		(15,115	)		(8,879	)		(13,175	)		(28,114	)

Total increase (decrease) in net assets		9,085			(20,856	)		(11,379	)		(33,994	)

Net assets at beginning of year		135,417			156,273			39,029			73,023
Net assets at end of year	$	144,502		$	135,417		$	27,650		$	39,029

The accompanying notes are an integral part of these financial statements.

- 18 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	F54 Sub-Account						M80 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(81	)	$	(162	)	$	(2,667	)	$	(2,848	)
Net realized gains (losses)		(260	)		2,935			21,755			26,798
Net change in unrealized appreciation (depreciation)		1,156			(5,310	)		25,348			(91,391	)
Net increase (decrease) from operations		815			(2,537	)		44,436			(67,441	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			6,911			-			7,474
Transfers between Sub-Accounts (including the Fixed Account), net		59			(2,143	)		(21,284	)		26,773
Withdrawals, surrenders, annuitizations and contract charges		(7,170	)		(20,738	)		(25,379	)		(22,830	)
Net accumulation activity		(7,111	)		(15,970	)		(46,663	)		11,417

Net increase (decrease) from contract owner transactions		(7,111	)		(15,970	)		(46,663	)		11,417

Total increase (decrease) in net assets		(6,296	)		(18,507	)		(2,227	)		(56,024	)

Net assets at beginning of year		12,751			31,258			149,000			205,024
Net assets at end of year	$	6,455		$	12,751		$	146,773		$	149,000

The accompanying notes are an integral part of these financial statements.

- 19 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MB3 Sub-Account						M10 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(16	)	$	(17	)	$	(519	)	$	(620	)
Net realized gains (losses)		60			150			4,875			7,863
Net change in unrealized appreciation (depreciation)		144			(381	)		2,210			(17,251	)
Net increase (decrease) from operations		188			(248	)		6,566			(10,008	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(2	)		(2.00	)		(468	)		160
Withdrawals, surrenders, annuitizations and contract charges		(53	)		(65	)		(5,875	)		(2,064	)
Net accumulation activity		(55	)		(67	)		(6,343	)		(1,904	)

Net increase (decrease) from contract owner transactions		(55	)		(67	)		(6,343	)		(1,904	)

Total increase (decrease) in net assets		133			(315	)		223			(11,912	)

Net assets at beginning of year		896			1,211			44,532			56,444
Net assets at end of year	$	1,029		$	896		$	44,755		$	44,532

The accompanying notes are an integral part of these financial statements.

- 20 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M42 Sub-Account						M83 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(97	)	$	(101	)	$	(13	)	$	(379	)
Net realized gains (losses)		(96	)		1,843			4,053			11,067
Net change in unrealized appreciation (depreciation)		779			(3,952	)		(422	)		(17,578	)
Net increase (decrease) from operations		586			(2,210	)		3,618			(6,890	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			5,949
Transfers between Sub-Accounts (including the Fixed Account), net		-			-			2,994			(7,523	)
Withdrawals, surrenders, annuitizations and contract charges		(3	)		(1	)		(8,803	)		(18,063	)
Net accumulation activity		(3	)		(1	)		(5,809	)		(19,637	)

Net increase (decrease) from contract owner transactions		(3	)		(1	)		(5,809	)		(19,637	)

Total increase (decrease) in net assets		583			(2,211	)		(2,191	)		(26,527	)

Net assets at beginning of year		4,843			7,054			66,859			93,386
Net assets at end of year	$	5,426		$	4,843		$	64,668		$	66,859

The accompanying notes are an integral part of these financial statements.

- 21 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MG3 Sub-Account						P06 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(167	)	$	(255	)	$	228		$	2,429
Net realized gains (losses)		3,634			2,754			(830	)		(3,389	)
Net change in unrealized appreciation (depreciation)		(2,974	)		(5,984	)		888			(5,474	)
Net increase (decrease) from operations		493			(3,485	)		286			(6,434	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			2,739
Transfers between Sub-Accounts (including the Fixed Account), net		(1	)		-			580			1,266
Withdrawals, surrenders, annuitizations and contract charges		(24,464	)		(18	)		(6,313	)		(9,088	)
Net accumulation activity		(24,465	)		(18	)		(5,733	)		(5,083	)

Net increase (decrease) from contract owner transactions		(24,465	)		(18	)		(5,733	)		(5,083	)

Total increase (decrease) in net assets		(23,972	)		(3,503	)		(5,447	)		(11,517	)

Net assets at beginning of year		29,909			33,412			22,871			34,388
Net assets at end of year	$	5,937		$	29,909		$	17,424		$	22,871

The accompanying notes are an integral part of these financial statements.

- 22 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	P07 Sub-Account						W41 Sub-Account³
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	4,682		$	2,383		$	(72	)	$	(318	)
Net realized gains (losses)		(8,341	)		(8,555	)		(13,557	)		6,893
Net change in unrealized appreciation (depreciation)		13,337			(37,297	)		14,863			(15,057	)
Net increase (decrease) from operations		9,678			(43,469	)		1,234			(8,482	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			4,413			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		14,098			(3,445	)		(6,224	)		1,173
Withdrawals, surrenders, annuitizations and contract charges		(32,408	)		(14,379	)		(11,294	)		(279	)
Net accumulation activity		(18,310	)		(13,411	)		(17,518	)		894

Net increase (decrease) from contract owner transactions		(18,310	)		(13,411	)		(17,518	)		894

Total increase (decrease) in net assets		(8,632	)		(56,880	)		(16,284	)		(7,588	)

Net assets at beginning of year		260,243			317,123			16,284			23,872
Net assets at end of year	$	251,611		$	260,243		$	-		$	16,284

³The current year activities for this Sub-Account are for the period from January 1, 2023 to April 21, 2023. Refer to Note 1 for details on closed Sub-Accounts.

The accompanying notes are an integral part of these financial statements.

- 23 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	W42 Sub-Account
	December 31,			December 31,
	2023			2022
Operations:
Net investment income (loss)	$	(4,768	)	$	(5,032	)
Net realized gains (losses)		(29,349	)		70,472
Net change in unrealized appreciation (depreciation)		83,858			(197,317	)
Net increase (decrease) from operations		49,741			(131,877	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			9,133
Transfers between Sub-Accounts (including the Fixed Account), net		(871	)		32,160
Withdrawals, surrenders, annuitizations and contract charges		(24,368	)		(28,870	)
Net accumulation activity		(25,239	)		12,423

Net increase (decrease) from contract owner transactions		(25,239	)		12,423

Total increase (decrease) in net assets		24,502			(119,454	)

Net assets at beginning of year		262,310			381,764
Net assets at end of year	$	286,812		$	262,310

The accompanying notes are an integral part of these financial statements.

- 24 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL-STAR

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

1. BUSINESS AND ORGANIZATION

Delaware Life NY Variable Account C (the “Variable Account”) is a separate account of Nassau Life Insurance Company (“NNY”, the “Company”, the “Sponsor”, “we” or “us”). NNY is a wholly-owned subsidiary of The Nassau Companies of New York (“NCNY”), whose ultimate parent is Nassau Insurance Group Holdings G.P., LLC (“Nassau”). Founded in April 2015, Nassau is a privately held insurance and reinsurance business focused on building a franchise across the insurance value chain. NCNY is a holding company for NNY. On July 1, 2023, NNY completed its acquisition of Delaware Life Insurance Company of New York (“DLNY”) from Delaware Life Insurance Company, after receipt of insurance regulatory approval by the New York Department of Financial Services (the “NYDFS” or the “Department”). Effective July 5, 2023, DLNY merged with and into NNY pursuant to a merger agreement with NNY as the surviving entity.

Variable Account was established by DLNY on October 18, 1985 as a funding vehicle for the variable portion of Columbia All-Star NY contracts, Columbia All-Star Extra NY contracts, and Columbia All-Star Freedom NY contracts (the “Contracts”). The Variable Account is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as a unit investment trust existing in accordance with the regulations of the New York Insurance Department and is an investment company. Accordingly, the Variable Account follows the investment company accounting and reporting guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 946 Financial Services – Investment Companies.

A summary of the name changes related to Sub-Accounts held by the contract owners of the Variable Account during the current year, is as follows:

Sub-

Account

Previous Name

Effective Date

A71

AB VPS Growth and Income Portfolio (Class B)

May 1, 2023

The following Sub-Account was liquidated and merged with an existing Sub-Accounts during the current year:


Closed Sub-Account	New Sub-Account	Effective Date
W41	W42	April 21, 2023

There were no Sub-Accounts held by the contract owners of the Variable Account with commencement dates earlier than the past five years, but for which the first activity occurred within the last five years.

AB VPS Sustainable International Thematic Portfolio (Class B) Sub-Account (AM2) is active at December 31, 2023 but has had zero balance for more than five years and therefore are not disclosed in the Statements of Assets and Liabilities, Statements of Changes in Net Assets or the financial highlights in Note 10.

- 25 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL-STAR

(A Separate Account of Delaware Life Insurance Company of New York)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

General

Investment Valuation and Transactions

Units

Purchase Payments

Transfers

Withdrawals

Annuitization

On the annuity commencement date, the contract’s accumulation account is canceled, and its adjusted value is applied to provide an annuity. The adjusted value will be equal to the value of the accumulation account for the period that ends immediately before the annuity commencement date, reduced by any applicable premium taxes or similar taxes and a proportionate amount of the contract maintenance charge.

- 26 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL-STAR

(A Separate Account of Delaware Life Insurance Company of New York)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Annuity Payments

The amount of the first variable annuity payment is determined in accordance with the annuity payment rates found in the contracts. The number of units to be credited in respect to a particular Sub-Account is determined by dividing that portion of the first variable annuity payment attributable to that Sub-Account by the annuity unit value of that Sub-Account for the period that ends immediately before the annuity commencement date. The number of units of each Sub-Account credited to the contract then remains fixed, unless an exchange of units is made. The dollar amount of each variable annuity payment after the first may increase, decrease or remain constant, depending on the investment performance of the Sub-Accounts.

Federal Income Taxes

Use of Estimates

The preparation of financial statements in conformity with GAAP requires Sponsor’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the financial statements and the reported amounts of income and expenses during the period. The most significant estimate is fair value measurements of investments. Actual results could vary from the amounts derived from Sponsor management’s estimates.

Subsequent events

The Sponsor’s management has evaluated events subsequent to December 31, 2023, noting that there are no subsequent events requiring accounting adjustments or disclosure.

3. FAIR VALUE MEASUREMENTS

- 27 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL-STAR

(A Separate Account of Delaware Life Insurance Company of New York)

3. FAIR VALUE MEASUREMENTS (CONTINUED)

4. RELATED-PARTY TRANSACTIONS

5. CONTRACT CHARGES

Mortality and expense risk charges

Charges for mortality and expense risks, the optional death benefit riders, and the optional living benefit riders are based on the value of the Sub-Account and are deducted from the Variable Account at the end of each valuation period to cover the risks assumed by the Sponsor. These charges are reflected in the Statements of Operations. The deductions are calculated at different levels based upon the elections made by the contract holder and are transferred periodically to the Sponsor. As of December 31, 2023, the deduction is at an effective annual rate of the average daily value of the contract invested in the Variable Account as follows:


	Level 1	Level 2	Level 3	Level 4
Columbia All-Star NY contracts	1.30%	1.50%	1.70%	1.90%
Columbia All-Star Extra NY contracts	1.40%	1.60%	1.80%	2.00%
Columbia All-Star Freedom NY contracts	1.35%	1.55%	1.75%	-

Distribution and administrative expense charges

For assuming the risk that surrender charges may be insufficient to compensate the Sponsor for the costs of distributing the contracts, the Sponsor makes a deduction from the Variable Account at the end of each valuation period at an effective annual rate of 0.15% of the net assets attributable to Columbia All-Star Extra NY contracts and an effective annual rate of 0.20% of the net assets attributable to Columbia All-Star NY and Columbia All-Star Freedom NY contracts.

Additionally, a reimbursement for administrative expenses attributable to Columbia All-Star NY, Columbia All-Star Extra NY, and Columbia All-Star Freedom NY contracts, which exceed the charges received from the account administration fee (“Account Fee”), the Sponsor makes a deduction from the Sub-Account at the end of each valuation period at an effective annual rate of 0.15% of the net assets attributable to such contracts.

Distribution and administrative expense charges are reflected in the Statements of Operations.

Administration charges

Each year on the account anniversary date, an Account Fee of $30 is deducted from the participant’s account to reimburse the Sponsor for certain administrative expenses. After the annuity commencement date, this Account Fee will be deducted pro rata from each variable annuity payment made during the year. These charges are reported as part of “Withdrawals, surrenders, annuitization and contract charges” in the Statements of Changes in Net Assets.

- 28 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL-STAR

(A Separate Account of Delaware Life Insurance Company of New York)

5. CONTRACT CHARGES (CONTINUED)

Surrender charges

The Sponsor does not deduct a sales charge from purchase payments. However, a surrender charge (contingent deferred sales charge) may be deducted to cover certain expenses relating to the sales of the contract if the contract holder requests a full withdrawal prior to reaching the pay-out phase. In no event shall the aggregate surrender charges exceed 8% of the purchase payments made under the contract. These charges are reported as part of “Withdrawals, surrenders, annuitization and contract charges” in the Statements of Changes in Net Assets.

Optional living benefit rider charges (“Benefit Fee”)

A specific quarterly charge, equal to 0.125% of account value, is deducted on the last day of the Account Quarter, (“Account Quarters” are defined as three-month periods, with the first Account Quarter beginning on the date the contracts were issued), if Secured Returns 2 optional living benefit rider is elected. This optional living benefit rider is available on Columbia All-Star NY contracts and Columbia All-Star Extra NY contracts; however, no contracts were ever sold with the rider elected; therefore, there are no Benefit Fees reflected in the Variable Account’s financial statements.

Premium Taxes

A deduction, when applicable, is made for premium taxes or similar state or local taxes. It is currently the policy of the Sponsor to make this deduction from the amount applied to provide an annuity at the time of annuitization.

6. INVESTMENT PURCHASES AND SALES

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


	Purchases		Sales
A70	$	645	$	9,849
A71		18,717		10,785
C49		-		3,447
C75		30,539		41,336
C76		5,303		8,655
C60		263		6,049
C66		-		14,349
C68		1		16,580
C73		163		93
C70		8,169		12,646
T20		5,554		18,546
F51		2,976		13,851
F54		705		7,360
M80		13,198		50,368
MB3		51		71
M10		2,556		7,055
M42		-		99
M83		9,851		10,863
MG3		281		24,730
P06		1,100		6,604
P07		22,870		36,487
W41		-		17,591
W42		9,821		39,812

- 29 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL-STAR

(A Separate Account of Delaware Life Insurance Company of New York)

7. CHANGES IN UNITS OUTSTANDING

The changes in units outstanding for the year ended December 31, 2023 were as follows:


	Units Issued		Units Redeemed		Net Increase (Decrease)
A70		-		300		(300	)
A71		116		216		(100	)
C49		-		167		(167	)
C75		2,291		4,158		(1,867	)
C76		178		652		(474	)
C60		8		158		(150	)
C66		-		634		(634	)
C68		-		577		(577	)
C70		682		1,330		(648	)
T20		51		783		(732	)
F51		-		408		(408	)
F54		2		292		(290	)
M80		17		753		(736	)
MB3		-		3		(3	)
M10		-		163		(163	)
M83		161		402		(241	)
P06		36		441		(405	)
P07		971		2,296		(1,325	)
W41		-		529		(529	)
W42		229		792		(563	)

- 30 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL-STAR

(A Separate Account of Delaware Life Insurance Company of New York)

7. CHANGES IN UNITS OUTSTANDING (CONTINUED)

The changes in units outstanding for the year ended December 31, 2022 were as follows:


	Units Issued		Units Redeemed		Net Increase (Decrease)
A70		-		26		(26	)
A71		58		447		(389	)
C49		-		14		(14	)
C75		1,606		5,598		(3,992	)
C76		454		1,359		(905	)
C60		85		1		84
C66		-		16		(16	)
C68		13		44		(31	)
C70		1,068		1,504		(436	)
T20		855		1,202		(347	)
F51		419		1,281		(862	)
F54		287		938		(651	)
M80		647		444		203
MB3		-		3		(3	)
M10		5		50		(45	)
M83		266		1,060		(794	)
P06		6,069		6,559		(490	)
P07		6,942		7,451		(509	)
W41		49		16		33
W42		1,087		823		264

8. TAX DIVERSIFICATION REQUIREMENTS

- 31 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

9. FINANCIAL HIGHLIGHTS


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²				Total Return³
A70
2023		349	$	35.4347	to	$	31.1731		$10,870		0.03	%			1.70%			13.75%
2022		649		31.1522	to		27.4055		18,480		-				1.70			(28.40)
2021		675		43.5097	to		37.2018		26,794		-			1.70	to	1.85		20.49		to	20.31
2020		905		36.1094	to		30.9211		29,386		0.46			1.70	to	1.85		36.72		to	36.51
2019		978		26.4113	to		22.6509		23,168		0.16			1.70	to	1.85		27.58		to	27.39

A71
2023		3,936		38.7417	to		39.8411		157,752		1.31			1.65	to	1.90		9.89		to	9.61
2022		4,036		35.2551	to		36.3476		147,324		1.10			1.65	to	1.90		(5.99	)	to	(6.23)
2021		4,425		37.5010	to		38.7612		172,242		0.62			1.65	to	1.90		25.74		to	25.42
2020		4,908		29.8253	to		30.9060		152,342		1.33			1.65	to	1.90		0.78		to	0.53
2019		5,297		29.5938	to		30.7444		161,652		1.03			1.65	to	1.90		21.58		to	21.27

C55⁵
2019		5,106		25.0119	to		25.2186		131,251		1.72			1.65	to	1.90		18.88		to	18.58

C49
2023		14		21.2742	to		20.7322		296		-			1.70	to	1.90		3.07		to	2.86
2022		181		20.6407	to		20.1558		3,719		-			1.70	to	1.90		(3.06	)	to	(3.26)
2021		195		21.2920	to		20.8340		4,136		-			1.70	to	1.90		23.76		to	23.51
2020		206		17.2042	to		16.8684		3,531		-			1.70	to	1.90		(0.81	)	to	(1.02)
2019		217		17.3455	to		17.0417		3,767		-			1.70	to	1.90		21.66		to	21.41

C75
2023		22,099		9.2567	to		9.0087		203,143		4.58			1.65	to	1.90		3.04		to	2.77
2022		23,966		8.9840	to		8.7655		213,942		1.09			1.65	to	1.90		(0.45	)	to	(0.70)
2021		27,958		9.0247	to		8.8275		250,837		0.02			1.65	to	1.90		(1.63	)	to	(1.88)
2020		27,914		9.1738	to		8.9962		254,609		0.28			1.65	to	1.90		(1.35	)	to	(1.60)
2019		19,729		9.2992	to		9.1424		182,571		1.88			1.65	to	1.90		0.22		to	(0.03)

- 32 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

9. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²						Total Return³
C76
2023		4,871	$	12.5813	to	$	12.2442	$	60,814		5.18	%		1.65	%	to	1.90	%		9.54	%	to	9.26%
2022		5,345		11.4860	to		11.2066		60,920		5.36			1.65		to	1.90			(11.69	)	to	(11.92)
2021		6,250		13.0067	to		12.7225		80,644		9.03			1.65		to	1.90			2.43		to	2.17
2020		6,028		12.6986	to		12.4528		76,002		4.64			1.65		to	1.90			3.93		to	3.67
2019		5,858		12.2183	to		12.0124		71,136		5.03			1.65		to	1.90			14.21		to	13.93

C60
2023		1,002		38.8569	to		38.6069		38,841		-			1.65		to	1.70			40.43		to	40.36
2022		1,152		27.6704	to		27.5063		31,812		-			1.65		to	1.70			(32.66	)	to	(32.69)
2021		1,068		41.0900	to		40.8672		43,805		-			1.65		to	1.70			26.24		to	26.18
2020		1,130		32.5485	to		32.3886		36,716		-			1.65		to	1.70			32.19		to	32.13
2019		1,735		24.6217					42,714		-					1.65						33.30

C66
2023		634		24.6700	to		24.0413		15,349		-			1.70		to	1.90			8.44		to	8.22
2022		1,268		22.7509	to		22.2161		28,352		-			1.70		to	1.90			(10.97	)	to	(11.15)
2021		1,284		25.5539	to		25.0040		32,300		-			1.70		to	1.90			30.09		to	29.82
2020		2,292		19.6436	to		19.2600		44,379		-			1.70		to	1.90			5.65		to	5.44
2019		2,265		18.5923	to		18.2665		41,572		-			1.70		to	1.90			29.39		to	29.13

C68
2023		829		33.8413	to		32.7681		27,943		-			1.65		to	1.90			23.59		to	23.28
2022		1,406		27.3818	to		26.5807		38,100		-			1.65		to	1.90			(19.88	)	to	(20.08)
2021		1,437		34.1756	to		33.2600		48,622		-			1.65		to	1.90			25.96		to	25.64
2020		2,233		27.1323	to		26.4725		59,849		-			1.65		to	1.90			15.80		to	15.51
2019		2,329		23.4298	to		22.9184		53,977		-			1.65		to	1.90			28.64		to	28.31

C73
2023		240		20.6895					4,965		3.43					1.90						7.14
2022		240		19.3109					4,637		2.72					1.90						(13.19)
2021		240		22.2452					5,343		5.25					1.90						(0.30)
2020		240		22.3115					5,359		3.40					1.90						4.60
2019		240		21.3308					5,126		3.62					1.90						8.13

C70
2023		8,513		9.2568	to		8.9631		78,183		2.66			1.65		to	1.90			3.70		to	3.44
2022		9,161		8.9265	to		8.6653		81,144		1.87			1.65		to	1.90			(15.73	)	to	(15.94)
2021		9,597		10.5929	to		10.3090		100,840		1.83			1.65		to	1.90			(2.83	)	to	(3.07)
2020		8,956		10.9011	to		10.6360		96,916		2.38			1.65		to	1.90			3.12		to	2.86
2019		8,540		10.5713	to		10.3405		89,695		2.67			1.65		to	1.90			4.75		to	4.48

- 33 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

9. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²						Total Return³
T20
2023		6,551	$	21.8277	to	$	21.3376	$	144,502		3.21	%		1.65	%	to	1.90	%		18.78	%	to	18.48%
2022		7,283		18.3771	to		18.0101		135,417		2.96			1.65		to	1.90			(9.12	)	to	(9.35)
2021		7,630		20.2221	to		19.8686		156,273		1.79			1.65		to	1.90			2.45		to	2.19
2020		7,477		19.7394	to		19.4437		149,546		3.71			1.65		to	1.90			(2.79	)	to	(3.04)
2019		8,106		20.3057	to		20.0525		166,359		1.69			1.65		to	1.90			10.68		to	10.40

F51
2023		797		34.4641	to		35.1945		27,650		2.41			1.85		to	1.90			6.98		to	6.92
2022		1,205		32.2166	to		32.9162		39,029		3.56			1.85		to	1.90			(8.52	)	to	(8.57)
2021		2,067		35.2186	to		36.0019		73,023		2.45			1.85		to	1.90			22.93		to	22.87
2020		2,226		28.6483	to		29.3006		63,943		3.78			1.85		to	1.90			3.57		to	3.52
2019		2,179		27.6611	to		28.3055		60,461		2.24			1.85		to	1.90			23.34		to	23.28

F54
2023		232		27.8821	to		26.7357		6,455		0.88			1.65		to	1.85			11.60		to	11.38
2022		522		24.9834	to		24.0046		12,751		1.09			1.65		to	1.85			(8.95	)	to	(9.14)
2021		1,173		27.4397	to		26.4180		31,258		2.91			1.65		to	1.85			17.21		to	16.97
2020		1,252		23.4110	to		22.5851		28,506		3.01			1.65		to	1.85			(6.61	)	to	(6.80)
2019		1,084		25.0682	to		24.2330		26,452		1.85			1.65		to	1.85			20.56		to	20.31

M80
2023		2,078		68.4159	to		68.5332		146,773		-			1.65		to	1.90			33.29		to	32.95
2022		2,814		51.3295	to		51.5479		149,000		-			1.65		to	1.90			(32.93	)	to	(33.10)
2021		2,611		76.5271	to		77.0481		205,024		-			1.65		to	1.90			21.21		to	20.90
2020		2,839		63.1358	to		63.7273		184,106		-			1.65		to	1.90			29.37		to	29.04
2019		3,704		48.8036	to		49.3865		184,588		-			1.65		to	1.90			35.51		to	35.17

MB3
2023		42		24.2254					1,029		0.05					1.90						21.37
2022		45		19.9602					896		-					1.90						(20.97)
2021		48		25.2569					1,211		0.03					1.90						23.28
2020		51		20.7905	to		20.4879		1,036		0.03			1.65		to	1.90			20.18		to	19.88
2019		744		17.2991	to		17.0907		12,826		0.35			1.65		to	1.90			37.29		to	36.94

M10
2023		1,010		44.6695	to		44.2041		44,755		0.46			1.65		to	1.70			16.72		to	16.66
2022		1,173		38.2713	to		37.8917		44,532		0.39			1.65		to	1.70			(18.06	)	to	(18.10)
2021		1,218		46.7045	to		46.2647		56,444		0.42			1.65		to	1.70			24.43		to	24.36
2020		1,287		37.5355	to		37.2009		47,946		0.43			1.65		to	1.70			11.73		to	11.67
2019		1,340		33.5961	to		33.3135		44,716		0.49			1.65		to	1.70			29.09		to	29.02

M42
2023		117		46.5341					5,426		-					1.90						12.10
2022		117		41.5129					4,843		-					1.90						(31.32)
2021		117		60.4446					7,054		-					1.90						(0.35)
2020		117		60.6584					7,079		-					1.90						42.82
2019		117		42.4718					4,958		-					1.90						38.60

- 34 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

9. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹			Expense Ratio lowest to highest²						Total Return³
M83
2023		2,463	$	26.4594	to	$	25.7221		$64,668		1.71	%		1.65	%	to	1.90	%		6.16	%	to	5.89%
2022		2,704		24.9237	to		24.2907		66,859		1.26			1.65		to	1.90			(7.45	)	to	(7.69)
2021		3,498		26.9308	to		26.3134		93,386		1.32			1.65		to	1.90			23.39		to	23.08
2020		3,905		21.8258	to		21.3797		84,585		1.58			1.65		to	1.90			1.77		to	1.51
2019		4,191		21.4468	to		21.0621		89,307		2.08			1.65		to	1.90			27.67		to	27.34

MG3
2023		195		31.5201	to		30.5223		5,937		1.25			1.70		to	1.90			10.82		to	10.60
2022		1,069		28.4425	to		27.5980		29,909		0.99			1.70		to	1.90			(10.33	)	to	(10.51)
2021		1,069		31.7189	to		30.8396		33,412		0.61			1.70		to	1.90			28.77		to	28.51
2020		1,867		24.6327	to		23.9984		45,231		1.24			1.70		to	1.90			2.10		to	1.89
2019		1,808		24.1255	to		23.5521		42,971		1.31			1.70		to	1.90			28.90		to	28.64

P06
2023		1,181		14.8809	to		14.4647		17,424		2.78			1.65		to	1.90			1.97		to	1.71
2022		1,586		14.5935	to		14.2214		22,871		6.46			1.65		to	1.90			(13.36	)	to	(13.58)
2021		2,076		16.8432	to		16.4554		34,388		4.73			1.65		to	1.90			3.87		to	3.61
2020		3,281		16.2154	to		15.8824		51,991		1.42			1.65		to	1.90			9.88		to	9.60
2019		3,329		14.7580	to		14.4918		48,083		1.66			1.65		to	1.90			6.66		to	6.39

P07
2023		17,028		14.8583	to		14.1986		251,611		3.56			1.65		to	1.90			4.20		to	3.94
2022		18,353		14.2593	to		13.6608		260,243		2.61			1.65		to	1.90			(15.72	)	to	(15.93)
2021		18,862		16.9181	to		16.2492		317,123		1.82			1.65		to	1.90			(2.89	)	to	(3.14)
2020		18,954		17.4219	to		16.7756		327,739		2.13			1.65		to	1.90			6.87		to	6.60
2019		18,092		16.3021	to		15.7375		292,619		3.01			1.65		to	1.90			6.59		to	6.32

W41
2022		529		30.6525	to		31.1294		16,284		-			1.65		to	1.90			(35.90	)	to	(36.07)
2021		496		47.8226	to		48.6902		23,872		-			1.65		to	1.90			4.09		to	3.83
2020		631		45.9437	to		46.8963		28,927		0.76			1.65		to	1.90			24.56		to	24.25
2019		680		36.8835	to		37.7443		25,048		0.07			1.65		to	1.90			27.17		to	26.85

- 35 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - ALL STAR

(A Separate Account of Delaware Life Insurance Company of New York)

9. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,									For the years ended December 31,
	Units		Unit Value⁴					Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²						Total Return³
W42
2023		6,084	$	45.7667	to	$	48.9471	$	286,812		-%		1.65	%	to	1.90	%		19.74	%	to	19.44%
2022		6,647		38.2220	to		40.9818		262,310		-		1.65		to	1.90			(34.56	)	to	(34.72)
2021		6,383		58.4054	to		62.7819		381,764		0.77		1.65		to	1.90			7.11		to	6.84
2020		6,515		54.5296	to		58.7649		363,794		-		1.65		to	1.90			22.18		to	21.87
2019		7,782		44.6306	to		48.2197		355,398		0.26		1.65		to	1.90			28.95		to	28.62

⁴ These unit values are not a direct calculation of net asset over the number of units allocated to the Sub-Account. The unit values are presented as a range of maximum to minimum values based on the product grouping representing the corresponding lowest and highest expense ratio amounts. Some unit values may be outside of the range due to timing of the related Sub-Account level’s commencement date. Unit values of product pricing levels with zero units during the period are excluded when determining the range.

⁵Columbia Variable Portfolio - Asset Allocation Fund Class 2 Sub-Account C55 merged into Sub-Account C75 on April 24, 2020.

- 36 -

Delaware Life NY Variable

Account C - Futurity

Financial Statements as of and for the Year Ended December 31, 2023 and Report of Independent Registered Public Accounting Firm

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

Index

December 31, 2023

Page(s)


Report of Independent Registered Public Accounting Firm			1-2

Financial Statements

Statement of Assets and Liabilities			3-5

Statements of Operations			6-20

Statements of Changes in Net Assets			21-43

Notes to the Financial Statements			44-58

Report of Independent Registered Public Accounting Firm

To the Board of Directors of Delaware Life Insurance Company of New York and the Contract Owners of Delaware Life NY Variable Account C - Futurity:

Opinion on the Financial Statements

We have audited the accompanying statements of assets and liabilities of the Sub-Accounts listed in the Appendix that comprise Delaware Life NY Variable Account C - Futurity (the Separate Account), as of December 31, 2023, the related statements of operations and changes in net assets for the periods indicated in the Appendix, and the related notes (collectively, the financial statements) and the financial highlights for each of the years or periods in the three-year period then ended. In our opinion, the financial statements and financial highlights present fairly, in all material respects, the financial position of the Sub-Accounts as of December 31, 2023, the results of their operations and changes in their net assets for the periods indicated in the Appendix, and the financial highlights for each of the years or periods in the three-year period then ended, in conformity with U.S. generally accepted accounting principles. The financial highlights for each of the years or periods ended on or prior to December 31, 2020 were audited by other independent registered public accountants whose report, dated April 28, 2021, expressed an unqualified opinion on those financial highlights.

Basis for Opinion

/s/ KPMG LLP

We have served as the auditor of Delaware Life Insurance Company of New York’s Separate Accounts since 2021.

Hartford, Connecticut

April 23, 2024

Appendix

AB VPS Relative Value Portfolio (Class B) Sub-Account (A71) (1) (2)

AB VPS Sustainable International Thematic Portfolio (Class B) Sub-Account (AM2) (1)

AB VPS Small Cap Growth Portfolio (Class B) Sub-Account (A19) (1)

Alger Growth & Income Portfolio I-2 Sub-Account (A55) (1)

Alger Small Cap Growth Portfolio I-2 Sub-Account (A51) (1)

Fidelity VIP Contrafund Portfolio (Service Class 2) Sub-Account (F24) (1)

Fidelity VIP Growth Portfolio (Service Class 2) Sub-Account (F99) (1)

Fidelity VIP Overseas Portfolio (Service Class 2) Sub-Account (F91) (1)

First Eagle Overseas Variable Fund Sub-Account (FE3) (1)

Franklin Templeton Growth VIP Fund Class 2 Sub-Account (F56) (1)

Goldman Sachs VIT Large Cap Value Fund I Class Sub-Account (G30) (1)

Goldman Sachs VIT Small Cap Equity Insights Fund I Class Sub-Account (521) (1)

Goldman Sachs International Equity Insights Fund I Class Sub-Account (G33) (1)

Goldman Sachs VIT U.S Equity Insights Fund I Class Sub-Account (G31) (1)

Invesco V.I. American Franchise Fund Series I Sub-Account (V15) (1)

Invesco V.I. Core Equity Fund I Sub-Account (A39) (1)

Invesco V.I. EQV International Equity Fund Series I Sub-Account (A21) (1)

LVIP JPMorgan Small Cap Core Fund Standard Class Sub-Account (J43) (1) (3)

LVIP JPMorgan U.S Equity Fund Standard Class Sub-Account (J32) (1) (4)

MFS U.S. Government Money Market Portfolio Initial Class Sub-Account (MD8) (1)

MFS VIT Total Return Series Initial Class Sub-Account (M07) (1)

MFS VIT Total Return Series Service Class Sub-Account (M35) (1)

MFS VIT I Growth Series Initial Class Sub-Account (M31) (1)

MFS VIT I Growth Series Service Class Sub-Account (M80) (1)

MFS VIT I Mid Cap Growth Series Initial Class Sub-Account (MF1) (1)

MFS VIT I New Discovery Series Initial Class Sub-Account (M05) (1)

MFS VIT I New Discovery Series Service Class Sub-Account (M42) (1)

MFS VIT I Total Return Bond Series Initial Class Sub-Account (M06) (1)

MFS VIT I Research Series Initial Class Sub-Account (M33) (1)

MFS VIT I Utilities Series Initial Class Sub-Account (M44) (1)

MFS VIT I Utilities Series Service Class Sub-Account (M40) (1)

MFS VIT I Value Series Initial Class Sub-Account (M83) (1)

MFS VIT II Blended Research Core Equity Portfolio I Class Sub-Account (MB6) (1)

MFS VIT II Blended Research Core Equity Portfolio S Class Sub-Account (MB7) (1)

MFS VIT II Government Securities Portfolio I Class Sub-Account (M96) (1)

MFS VIT II Government Securities Portfolio S Class Sub-Account (MD2) (1)

MFS VIT II High Yield Portfolio I Class Sub-Account (MA6) (1)

MFS VIT II High Yield Portfolio Service Class Sub-Account (MA3) (1)

MFS VIT II Massachusetts Investors Growth Stock Portfolio I Class Sub-Account (MD6) (1)

MFS VIT III Blended Research Small Cap Equity Portfolio Initial Class Sub-Account (MB8) (1)

MFS VIT III Global Real Estate Portfolio Initial Class Sub-Account (MF6) (1)

MFS VIT III Mid Cap Value Portfolio Initial Class Sub-Account (MG3) (1)

PIMCO VIT Emerging Markets Bond Portfolio Admin Class Sub-Account (PK8) (1)

PIMCO VIT Real Return Portfolio Admin Class Sub-Account (P06) (1)

PIMCO VIT Total Return Portfolio Admin Class Sub-Account (P07) (1)

(1)

(2)

Formerly AB VPS Growth and Income Portfolio (Class B).

(3)

Formerly JPMorgan Insurance Trust Small Cap Core Portfolio Class 1.

(4)

Formerly JPMorgan Insurance Trust U.S. Equity Portfolio Class 1.

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES

DECEMBER 31, 2023


			Assets								Liabilities

	Shares		Cost		Investments at fair value		Receivable from Sponsor		Total assets		Payable to Sponsor		Net Assets

AB VPS Relative Value Portfolio (Class B) Sub-Account (A71) ²		2,319	$	57,381	$	66,727	$	-	$	66,727	$	6	$	66,721
AB VPS Sustainable International Thematic Portfolio (Class B) Sub- Account (AM2)		349		6,141		6,046		-		6,046		1		6,045
AB VPS Small Cap Growth Portfolio (Class B) Sub-Account (A19)		938		12,021		7,473		-		7,473		1		7,472
Alger Growth & Income Portfolio I-2 Sub-Account (A55)		1,435		25,319		39,333		-		39,333		263		39,070
Alger Small Cap Growth Portfolio I-2 Sub-Account (A51)		1,748		40,628		28,901		-		28,901		2		28,899
Fidelity VIP Contrafund Portfolio (Service Class 2) Sub-Account (F24)		573		24,950		26,837		-		26,837		2		26,835
Fidelity VIP Growth Portfolio (Service Class 2) Sub-Account (F99)		567		42,338		50,994		-		50,994		4		50,990
Fidelity VIP Overseas Portfolio (Service Class 2) Sub-Account (F91)		307		6,303		7,837		-		7,837		1		7,836
First Eagle Overseas Variable Fund Sub-Account (FE3)		2,650		65,354		59,879		-		59,879		5		59,874
Franklin Templeton Growth VIP Fund Class 2 Sub-Account (F56) ¹		1,016		11,528		12,180		-		12,180		1		12,179
Goldman Sachs VIT Large Cap Value Fund I Class Sub-Account (G30)		26,133		254,411		220,299		-		220,299		17		220,282
Goldman Sachs VIT Small Cap Equity Insights Fund I Class Sub-Account (521)		1,449		17,729		17,791		-		17,791		134		17,657
Goldman Sachs International Equity Insights Fund I Class Sub-Account (G33)		7,390		58,002		65,405		-		65,405		5		65,400
Goldman Sachs VIT U.S Equity Insights Fund I Class Sub-Account (G31)		1,867		30,600		36,457		-		36,457		3		36,454
Invesco V.I. American Franchise Fund Series I Sub-Account (V15)		1,727		87,932		101,813		-		101,813		41		101,772
Invesco V.I. Core Equity Fund I Sub-Account (A39)		739		22,823		21,635		-		21,635		2		21,633
Invesco V.I. EQV International Equity Fund Series I Sub-Account (A21)		3,622		121,863		123,486		-		123,486		9		123,477
LVIP JPMorgan Small Cap Core Fund Standard Class Sub-Account (J43) ²		2,220		38,230		44,063		-		44,063		3		44,060
LVIP JPMorgan U.S Equity Fund Standard Class Sub-Account (J32) ²		1,025		22,873		38,555		-		38,555		3		38,552
MFS U.S. Government Money Market Portfolio Initial Class Sub-Account (MD8)		413,338		413,338		413,338		-		413,338		86		413,252
MFS VIT Total Return Series Initial Class Sub-Account (M07)		17,335		404,130		403,201		8,137		411,338		31		411,307
MFS VIT Total Return Series Service Class Sub-Account (M35)		13,332		305,742		302,377		-		302,377		26		302,351
MFS VIT I Growth Series Initial Class Sub-Account (M31)		4,791		228,700		288,831		-		288,831		22		288,809
MFS VIT I Growth Series Service Class Sub-Account (M80)		727		31,503		40,496		-		40,496		3		40,493
MFS VIT I Mid Cap Growth Series Initial Class Sub-Account (MF1)		40,271		376,631		345,120		1		345,121		27		345,094
MFS VIT I New Discovery Series Initial Class Sub-Account (M05)		7,784		130,824		100,719		-		100,719		8		100,711
MFS VIT I New Discovery Series Service Class Sub-Account (M42)		2,556		34,472		25,818		-		25,818		2		25,816
MFS VIT I Total Return Bond Series Initial Class Sub-Account (M06)		9,147		119,856		107,015		-		107,015		19		106,996
MFS VIT I Research Series Initial Class Sub-Account (M33)		412		11,178		13,174		-		13,174		1		13,173
MFS VIT I Utilities Series Initial Class Sub-Account (M44)		5,336		177,348		172,078		-		172,078		13		172,065
MFS VIT I Utilities Series Service Class Sub-Account (M40)		877		28,774		27,671		-		27,671		2		27,669
MFS VIT I Value Series Initial Class Sub-Account (M83)		13,302		254,912		282,933		-		282,933		240		282,693
MFS VIT II Blended Research Core Equity Portfolio I Class Sub-Account (MB6)		1,092		53,793		60,543		-		60,543		5		60,538
MFS VIT II Blended Research Core Equity Portfolio S Class Sub-Account (MB7)		239		14,692		13,041		-		13,041		1		13,040
MFS VIT II Government Securities Portfolio I Class Sub-Account (M96)		4,302		54,515		46,767		3,463		50,230		4		50,226
MFS VIT II Government Securities Portfolio S Class Sub-Account (MD2)		475		5,346		5,138		-		5,138		-		5,138
MFS VIT II High Yield Portfolio I Class Sub-Account (MA6)		23,005		125,297		115,025		-		115,025		9		115,016
MFS VIT II High Yield Portfolio Service Class Sub-Account (MA3)		765		4,278		3,781		-		3,781		-		3,781
MFS VIT II Massachusetts Investors Growth Stock Portfolio I Class Sub- Account (MD6)		2,899		56,867		65,608		-		65,608		328		65,280
MFS VIT II Massachusetts Investors Growth Stock Portfolio S Class Sub- Account (MB3)¹		-		-		-		-		-		-		-
MFS VIT III Blended Research Small Cap Equity Portfolio Initial Class Sub-Account (MB8)		15,323		147,317		153,386		-		153,386		12		153,374
MFS VIT III Global Real Estate Portfolio Initial Class Sub-Account (MF6)		11,091		146,392		145,064		-		145,064		11		145,053
MFS VIT III Mid Cap Value Portfolio Initial Class Sub-Account (MG3)		1,479		11,745		14,539		-		14,539		1		14,538
PIMCO VIT Emerging Markets Bond Portfolio Admin Class Sub-Account (PK8)		2,055		24,917		21,684		-		21,684		2		21,682
PIMCO VIT Real Return Portfolio Admin Class Sub-Account (P06)		1,211		15,499		14,007		-		14,007		1		14,006
PIMCO VIT Total Return Portfolio Admin Class Sub-Account (P07)		3,470		37,146		31,857		-		31,857		3		31,854
Rydex VT NASDAQ-100 Fund Sub-Account (R03)¹		-		-		-		-		-		-		-

¹This Sub-Account is active but had zero balance as of December 31, 2023, and no activity for the years ended December 31, 2023 and 2022. Therefore, this Sub-Account is not presented in the Statements of Operations and Statements of Changes in Net Assets.

²This Sub-Account had a name change in 2023. Refer to Note 1 in the Variable Account’s Notes to Financial Statements for more information.

The accompanying notes are an integral part of these financial statements.

- 3 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023



	Units		Value Applicable to Owners of Deferred Variable Annuity Contracts		Reserve for Variable Annuities		Net Assets
A71		1,854		66,721		-		66,721
AM2		218		6,045		-		6,045
A19		151		7,472		-		7,472
A55		1,316		38,231		839		39,070
A51		1,281		28,899		-		28,899
F24		461		26,835		-		26,835
F99		960		50,990		-		50,990
F91		295		7,836		-		7,836
FE3		1,144		59,874		-		59,874
F56		456		12,179		-		12,179
G30		7,891		220,282		-		220,282
521		455		17,227		430		17,657
G33		5,193		65,400		-		65,400
G31		1,144		36,454		-		36,454
V15		2,900		100,213		1,559		101,772
A39		986		21,633		-		21,633
A21		6,724		123,477		-		123,477
J43		1,011		44,060		-		44,060
J32		613		38,552		-		38,552
MD8		44,334		394,812		18,440		413,252
M07		22,956		351,339		59,968		411,307
M35		18,032		302,351		-		302,351
M31		9,760		288,809		-		288,809
M80		682		40,493		-		40,493
MF1		9,787		331,050		14,044		345,094
M05		5,007		100,711		-		100,711
M42		1,326		25,816		-		25,816
M06		10,101		101,909		5,087		106,996
M33		413		13,173		-		13,173
M44		11,691		170,530		1,535		172,065

The accompanying notes are an integral part of these financial statements.

- 4 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENT OF ASSETS AND LIABILITIES (CONTINUED)

DECEMBER 31, 2023



	Total Units		Value Applicable to Owners of Deferred Variable Annuity Contracts		Reserve for Variable Annuities		Net Assets
M40		1,955	$	18,349	$	9,320	$	27,669
M83		10,386		281,989		704		282,693
MB6		1,622		60,538		-		60,538
MB7		305		13,040		-		13,040
M96		2,939		25,509		24,717		50,226
MD2		406		-		5,138		5,138
MA6		5,634		115,016		-		115,016
MA3		159		3,781		-		3,781
MD6		2,147		64,238		1,042		65,280
MB3		-		-		-		-
MB8		3,799		153,374		-		153,374
MF6		3,303		140,869		4,184		145,053
MG3		446		14,538		-		14,538
PK8		703		21,682		-		21,682
P06		865		5,901		8,105		14,006
P07		1,970		31,854		-		31,854
R03		-		-		-		-

The accompanying notes are an integral part of these financial statements.

- 5 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2023


	A71 Sub-Account			AM2 Sub-Account			A19 Sub-Account

Income:
Dividend income	$	1,055		$	-		$	-

Expenses:
Mortality and expense risk charges		(981	)		(208	)		(96	)
Distribution charges		(148	)		(31	)		(11	)

Net investment income (loss)		(74	)		(239	)		(107	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		2,731			(3,358	)		(694	)
Realized gain distributions		6,666			808			-

Net realized gains (losses)		9,397			(2,550	)		(694	)


Net change in unrealized appreciation (depreciation)		(2,625	)		3,821			1,844


Net realized and change in unrealized gains (losses)		6,772			1,271			1,150


Net increase (decrease) from operations	$	6,698		$	1,032		$	1,043

The accompanying notes are an integral part of these financial statements.

- 6 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	A55 Sub-Account			A51 Sub-Account			F24 Sub-Account

Income:
Dividend income	$	494		$	-		$	64

Expenses:
Mortality and expense risk charges		(439	)		(331	)		(315	)
Distribution charges		(53	)		(40	)		(60	)

Net investment income (loss)		2			(371	)		(311	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		348			(23	)		234
Realized gain distributions		1,140			-			889

Net realized gains (losses)		1,488			(23	)		1,123


Net change in unrealized appreciation (depreciation)		5,660			4,138			5,651


Net realized and change in unrealized gains (losses)		7,148			4,115			6,774


Net increase (decrease) from operations	$	7,150		$	3,744		$	6,463

The accompanying notes are an integral part of these financial statements.

- 7 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	F99			F91			FE3

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	2		$	59		$	-

Expenses:
Mortality and expense risk charges		(632	)		(95	)		(785	)
Distribution charges		(80	)		(11	)		(103	)

Net investment income (loss)		(710	)		(47	)		(888	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		1,651			20			(1,307	)
Realized gain distributions		2,266			20			4,312

Net realized gains (losses)		3,917			40			3,005


Net change in unrealized appreciation (depreciation)		10,919			1,230			2,769


Net realized and change in unrealized gains (losses)		14,836			1,270			5,774


Net increase (decrease) from operations	$	14,126		$	1,223		$	4,886

The accompanying notes are an integral part of these financial statements.

- 8 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	F56			G30			521

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	396		$	3,676		$	167

Expenses:
Mortality and expense risk charges		(155	)		(2,548	)		(200	)
Distribution charges		(18	)		(306	)		(23	)

Net investment income (loss)		223			822			(56	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(117	)		(2,137	)		(35	)
Realized gain distributions		-			18,560			-

Net realized gains (losses)		(117	)		16,423			(35	)


Net change in unrealized appreciation (depreciation)		1,938			5,275			2,759


Net realized and change in unrealized gains (losses)		1,821			21,698			2,724


Net increase (decrease) from operations	$	2,044		$	22,520		$	2,668

The accompanying notes are an integral part of these financial statements.

- 9 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	G33			G31			V15

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	1,652		$	232		$	-

Expenses:
Mortality and expense risk charges		(762	)		(408	)		(1,097	)
Distribution charges		(91	)		(49	)		(132	)

Net investment income (loss)		799			(225	)		(1,229	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(650	)		259			411
Realized gain distributions		-			-			2,003

Net realized gains (losses)		(650	)		259			2,414


Net change in unrealized appreciation (depreciation)		9,609			6,563			27,414


Net realized and change in unrealized gains (losses)		8,959			6,822			29,828


Net increase (decrease) from operations	$	9,758		$	6,597		$	28,599

The accompanying notes are an integral part of these financial statements.

- 10 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	A39			A21			J43

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	148		$	230		$	560

Expenses:
Mortality and expense risk charges		(246	)		(1,435	)		(507	)
Distribution charges		(30	)		(172	)		(61	)

Net investment income (loss)		(128	)		(1,377	)		(8	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(59	)		714			293
Realized gain distributions		476			86			355

Net realized gains (losses)		417			800			648


Net change in unrealized appreciation (depreciation)		3,562			18,423			3,916


Net realized and change in unrealized gains (losses)		3,979			19,223			4,564


Net increase (decrease) from operations	$	3,851		$	17,846		$	4,556

The accompanying notes are an integral part of these financial statements.

- 11 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	J32			MD8			M07

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	545		$	12,153		$	8,108

Expenses:
Mortality and expense risk charges		(428	)		(3,379	)		(4,876	)
Distribution charges		(52	)		(426	)		(586	)

Net investment income (loss)		65			8,348			2,646


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		341			-			(97	)
Realized gain distributions		1,600			-			16,886

Net realized gains (losses)		1,941			-			16,789


Net change in unrealized appreciation (depreciation)		5,807			-			13,602


Net realized and change in unrealized gains (losses)		7,748			-			30,391


Net increase (decrease) from operations	$	7,813		$	8,348		$	33,037

The accompanying notes are an integral part of these financial statements.

- 12 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M35			M31			M80

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	5,720		$	-		$	-

Expenses:
Mortality and expense risk charges		(4,193	)		(3,204	)		(466	)
Distribution charges		(886	)		(385	)		(53	)

Net investment income (loss)		641			(3,589	)		(519	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(4,282	)		7,321			241
Realized gain distributions		13,652			20,119			3,009

Net realized gains (losses)		9,370			27,440			3,250


Net change in unrealized appreciation (depreciation)		13,784			50,961			7,443


Net realized and change in unrealized gains (losses)		23,154			78,401			10,693


Net increase (decrease) from operations	$	23,795		$	74,812		$	10,174

The accompanying notes are an integral part of these financial statements.

- 13 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MF1			M05			M42

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	-		$	-		$	-

Expenses:
Mortality and expense risk charges		(4,003	)		(1,176	)		(343	)
Distribution charges		(484	)		(142	)		(47	)

Net investment income (loss)		(4,487	)		(1,318	)		(390	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(2,519	)		(868	)		(3,010	)
Realized gain distributions		4,295			-			-

Net realized gains (losses)		1,776			(868	)		(3,010	)


Net change in unrealized appreciation (depreciation)		60,301			13,707			6,460


Net realized and change in unrealized gains (losses)		62,077			12,839			3,450


Net increase (decrease) from operations	$	57,590		$	11,521		$	3,060

The accompanying notes are an integral part of these financial statements.

- 14 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M06			M33			M44

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	3,403		$	61		$	6,099

Expenses:
Mortality and expense risk charges		(1,291	)		(155	)		(2,136	)
Distribution charges		(155	)		(36	)		(257	)

Net investment income (loss)		1,957			(130	)		3,706


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(1,706	)		54			(21	)
Realized gain distributions		-			648			9,438

Net realized gains (losses)		(1,706	)		702			9,417


Net change in unrealized appreciation (depreciation)		5,613			1,666			(19,378	)


Net realized and change in unrealized gains (losses)		3,907			2,368			(9,961	)


Net increase (decrease) from operations	$	5,864		$	2,238		$	(6,255	)

The accompanying notes are an integral part of these financial statements.

- 15 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	M40			M83			MB6

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	968		$	4,394		$	762

Expenses:
Mortality and expense risk charges		(376	)		(3,333	)		(667	)
Distribution charges		(71	)		(407	)		(80	)

Net investment income (loss)		521			654			15


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(448	)		2,642			103
Realized gain distributions		1,624			18,469			4,283

Net realized gains (losses)		1,176			21,111			4,386


Net change in unrealized appreciation (depreciation)		(2,963	)		(4,614	)		8,378


Net realized and change in unrealized gains (losses)		(1,787	)		16,497			12,764


Net increase (decrease) from operations	$	(1,266	)	$	17,151		$	12,779

The accompanying notes are an integral part of these financial statements.

- 16 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MB7			M96			MD2

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	127		$	776		$	118

Expenses:
Mortality and expense risk charges		(152	)		(726	)		(107	)
Distribution charges		(35	)		(87	)		(12	)

Net investment income (loss)		(60	)		(37	)		(1	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(56	)		(5,065	)		(916	)
Realized gain distributions		939			-			-

Net realized gains (losses)		883			(5,065	)		(916	)


Net change in unrealized appreciation (depreciation)		1,882			6,031			945


Net realized and change in unrealized gains (losses)		2,765			966			29


Net increase (decrease) from operations	$	2,705		$	929		$	28

The accompanying notes are an integral part of these financial statements.

- 17 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MA6			MA3			MD6

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	6,397		$	550		$	178

Expenses:
Mortality and expense risk charges		(1,384	)		(100	)		(738	)
Distribution charges		(172	)		(16	)		(89	)

Net investment income (loss)		4,841			434			(649	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(1,931	)		(1,370	)		201
Realized gain distributions		-			-			3,076

Net realized gains (losses)		(1,931	)		(1,370	)		3,277


Net change in unrealized appreciation (depreciation)		8,429			1,571			9,336


Net realized and change in unrealized gains (losses)		6,498			201			12,613


Net increase (decrease) from operations	$	11,339		$	635		$	11,964

The accompanying notes are an integral part of these financial statements.

- 18 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	MB8			MF6			MG3

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	1,209		$	1,187		$	559

Expenses:
Mortality and expense risk charges		(1,906	)		(1,715	)		(339	)
Distribution charges		(234	)		(208	)		(43	)

Net investment income (loss)		(931	)		(736	)		177


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(3,281	)		(376	)		3,065
Realized gain distributions		5,293			9,666			1,060

Net realized gains (losses)		2,012			9,290			4,125


Net change in unrealized appreciation (depreciation)		22,984			4,603			(2,271	)


Net realized and change in unrealized gains (losses)		24,996			13,893			1,854


Net increase (decrease) from operations	$	24,065		$	13,157		$	2,031

The accompanying notes are an integral part of these financial statements.

- 19 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023



	PK8			P06			P07

	Sub-Account			Sub-Account			Sub-Account

Income:
Dividend income	$	1,251		$	444		$	1,136

Expenses:
Mortality and expense risk charges		(288	)		(193	)		(418	)
Distribution charges		(41	)		(29	)		(62	)

Net investment income (loss)		922			222			656


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(1,170	)		(184	)		(1,014	)
Realized gain distributions		-			-			-

Net realized gains (losses)		(1,170	)		(184	)		(1,014	)


Net change in unrealized appreciation (depreciation)		2,202			232			1,681


Net realized and change in unrealized gains (losses)		1,032			48			667


Net increase (decrease) from operations	$	1,954		$	270		$	1,323

The accompanying notes are an integral part of these financial statements.

- 20 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	A71 Sub-Account						AM2 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(74	)	$	(312	)	$	(239	)	$	(326	)
Net realized gains (losses)		9,397			13,541			(2,550	)		3,573
Net change in unrealized appreciation (depreciation)		(2,625	)		(18,173	)		3,821			(11,449	)
Net increase (decrease) from operations		6,698			(4,944	)		1,032			(8,202	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			632			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		1			-			(1	)		(1	)
Withdrawals, surrenders, annuitizations and contract charges		(20,136	)		(32	)		(15,179	)		(10	)
Net accumulation activity		(20,135	)		600			(15,180	)		(11	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Net increase (decrease) from contract owner transactions		(20,135	)		600			(15,180	)		(11	)

Total increase (decrease) in net assets		(13,437	)		(4,344	)		(14,148	)		(8,213	)

Net assets at beginning of year		80,158			84,502			20,193			28,406
Net assets at end of year	$	66,721		$	80,158		$	6,045		$	20,193

The accompanying notes are an integral part of these financial statements.

- 21 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	A19 Sub-Account						A55 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(107	)	$	(121	)	$	2		$	9
Net realized gains (losses)		(694	)		3,174			1,488			2,561
Net change in unrealized appreciation (depreciation)		1,844			(7,900	)		5,660			(8,766	)
Net increase (decrease) from operations		1,043			(4,847	)		7,150			(6,196	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		-			-			1			(8	)
Withdrawals, surrenders, annuitizations and contract charges		(361	)		(540	)		(5	)		(5	)
Net accumulation activity		(361	)		(540	)		(4	)		(13	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			(154	)		(114	)
Net annuitization activity		-			-			(154	)		(114	)

Net increase (decrease) from contract owner transactions		(361	)		(540	)		(158	)		(127	)

Total increase (decrease) in net assets		682			(5,387	)		6,992			(6,323	)

Net assets at beginning of year		6,790			12,177			32,078			38,401
Net assets at end of year	$	7,472		$	6,790		$	39,070		$	32,078

The accompanying notes are an integral part of these financial statements.

- 22 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	A51 Sub-Account						F24 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(371	)	$	(412	)	$	(311	)	$	(1,090	)
Net realized gains (losses)		(23	)		4,718			1,123			18,376
Net change in unrealized appreciation (depreciation)		4,138			(20,312	)		5,651			(49,179	)
Net increase (decrease) from operations		3,744			(16,006	)		6,463			(31,893	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			53,330
Transfers between Sub-Accounts (including the Fixed Account), net		-			-			(1	)		(22,900	)
Withdrawals, surrenders, annuitizations and contract charges		(8	)		(9	)		(509	)		(130,767	)
Net accumulation activity		(8	)		(9	)		(510	)		(100,337	)

*Annuitization Activity:*
Annuitizations		-			-			-			24,916
Annuity payments and contract charges		-			-			-			(2,819	)
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			22,097

Net increase (decrease) from contract owner transactions		(8	)		(9	)		(510	)		(78,240	)

Total increase (decrease) in net assets		3,736			(16,015	)		5,953			(110,133	)

Net assets at beginning of year		25,163			41,178			20,882			131,015
Net assets at end of year	$	28,899		$	25,163		$	26,835		$	20,882

The accompanying notes are an integral part of these financial statements.

- 23 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	F99 Sub-Account						F91 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(710	)	$	(573	)	$	(47	)	$	(41	)
Net realized gains (losses)		3,917			4,986			40			77
Net change in unrealized appreciation (depreciation)		10,919			(20,391	)		1,230			(2,296	)
Net increase (decrease) from operations		14,126			(15,978	)		1,223			(2,260	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		87			-			-			137
Transfers between Sub-Accounts (including the Fixed Account), net		(3,535	)		1,891			-			-
Withdrawals, surrenders, annuitizations and contract charges		(4,278	)		(4,404	)		(3	)		(2	)
Net accumulation activity		(7,726	)		(2,513	)		(3	)		135

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Net increase (decrease) from contract owner transactions		(7,726	)		(2,513	)		(3	)		135

Total increase (decrease) in net assets		6,400			(18,491	)		1,220			(2,125	)

Net assets at beginning of year		44,590			63,081			6,616			8,741
Net assets at end of year	$	50,990		$	44,590		$	7,836		$	6,616

The accompanying notes are an integral part of these financial statements.

- 24 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	FE3 Sub-Account						F56 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(888	)	$	378		$	223		$	(153	)
Net realized gains (losses)		3,005			3,010			(117	)		(277	)
Net change in unrealized appreciation (depreciation)		2,769			(10,579	)		1,938			(1,261	)
Net increase (decrease) from operations		4,886			(7,191	)		2,044			(1,691	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		179			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		913			(4,086	)		-			-
Withdrawals, surrenders, annuitizations and contract charges		(7,211	)		(7,238	)		(727	)		(710	)
Net accumulation activity		(6,119	)		(11,324	)		(727	)		(710	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Net increase (decrease) from contract owner transactions		(6,119	)		(11,324	)		(727	)		(710	)

Total increase (decrease) in net assets		(1,233	)		(18,515	)		1,317			(2,401	)

Net assets at beginning of year		61,107			79,622			10,862			13,263
Net assets at end of year	$	59,874		$	61,107		$	12,179		$	10,862

The accompanying notes are an integral part of these financial statements.

- 25 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	G30 Sub-Account						521 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	822		$	(52	)	$	(56	)	$	(173	)
Net realized gains (losses)		16,423			19,567			(35	)		123
Net change in unrealized appreciation (depreciation)		5,275			(36,151	)		2,759			(3,845	)
Net increase (decrease) from operations		22,520			(16,636	)		2,668			(3,895	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		-			(40	)		(1	)		(7	)
Withdrawals, surrenders, annuitizations and contract charges		(2,402	)		(2,420	)		(9	)		(12	)
Net accumulation activity		(2,402	)		(2,460	)		(10	)		(19	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			(77	)		(61	)
Net annuitization activity		-			-			(77	)		(61	)

Net increase (decrease) from contract owner transactions		(2,402	)		(2,460	)		(87	)		(80	)

Total increase (decrease) in net assets		20,118			(19,096	)		2,581			(3,975	)

Net assets at beginning of year		200,164			219,260			15,076			19,051
Net assets at end of year	$	220,282		$	200,164		$	17,657		$	15,076

The accompanying notes are an integral part of these financial statements.

- 26 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	G33 Sub-Account						G31 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	799		$	1,206		$	(225	)	$	(182	)
Net realized gains (losses)		(650	)		(1,723	)		259			418
Net change in unrealized appreciation (depreciation)		9,609			(10,771	)		6,563			(8,103	)
Net increase (decrease) from operations		9,758			(11,288	)		6,597			(7,867	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(1,317	)		(3,993	)		-			-
Withdrawals, surrenders, annuitizations and contract charges		(3,319	)		(4,010	)		(6	)		(7	)
Net accumulation activity		(4,636	)		(8,003	)		(6	)		(7	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Net increase (decrease) from contract owner transactions		(4,636	)		(8,003	)		(6	)		(7	)

Total increase (decrease) in net assets		5,122			(19,291	)		6,591			(7,874	)

Net assets at beginning of year		60,278			79,569			29,863			37,737
Net assets at end of year	$	65,400		$	60,278		$	36,454		$	29,863

The accompanying notes are an integral part of these financial statements.

- 27 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	V15 Sub-Account						A39 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(1,229	)	$	(1,177	)	$	(128	)	$	(89	)
Net realized gains (losses)		2,414			23,010			417			2,993
Net change in unrealized appreciation (depreciation)		27,414			(56,547	)		3,562			(7,821	)
Net increase (decrease) from operations		28,599			(34,714	)		3,851			(4,917	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		-			5			-			-
Withdrawals, surrenders, annuitizations and contract charges		(8	)		(1,588	)		(11	)		(12	)
Net accumulation activity		(8	)		(1,583	)		(11	)		(12	)

*Annuitization Activity:*
Annuitizations		-			1,576			-			-
Annuity payments and contract charges		(190	)		(163	)		-			-
Adjustments to annuity reserves		(1	)		(33	)		-			-
Net annuitization activity		(191	)		1,380			-			-

Net increase (decrease) from contract owner transactions		(199	)		(203	)		(11	)		(12	)

Total increase (decrease) in net assets		28,400			(34,917	)		3,840			(4,929	)

Net assets at beginning of year		73,372			108,289			17,793			22,722
Net assets at end of year	$	101,772		$	73,372		$	21,633		$	17,793

The accompanying notes are an integral part of these financial statements.

- 28 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	A21 Sub-Account						J43 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(1,377	)	$	381		$	(8	)	$	(397	)
Net realized gains (losses)		800			14,090			648			9,104
Net change in unrealized appreciation (depreciation)		18,423			(42,109	)		3,916			(18,880	)
Net increase (decrease) from operations		17,846			(27,638	)		4,556			(10,173	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(1,118	)		(450	)		-			-
Withdrawals, surrenders, annuitizations and contract charges		(3,317	)		(3,943	)		(16	)		(21	)
Net accumulation activity		(4,435	)		(4,393	)		(16	)		(21	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Net increase (decrease) from contract owner transactions		(4,435	)		(4,393	)		(16	)		(21	)

Total increase (decrease) in net assets		13,411			(32,031	)		4,540			(10,194	)

Net assets at beginning of year		110,066			142,097			39,520			49,714
Net assets at end of year	$	123,477		$	110,066		$	44,060		$	39,520

The accompanying notes are an integral part of these financial statements.

- 29 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	J32 Sub-Account						MD8 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	65		$	(286	)	$	8,348		$	(597	)
Net realized gains (losses)		1,941			5,127			-			-
Net change in unrealized appreciation (depreciation)		5,807			(12,446	)		-			-
Net increase (decrease) from operations		7,813			(7,605	)		8,348			(597	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			227,879			7,430
Transfers between Sub-Accounts (including the Fixed Account), net		-			-			(3,723	)		14,381
Withdrawals, surrenders, annuitizations and contract charges		(13	)		(11	)		(4,048	)		(47,802	)
Net accumulation activity		(13	)		(11	)		220,108			(25,991	)

*Annuitization Activity:*
Annuitizations		-			-			-			3,665
Annuity payments and contract charges		-			-			(2,587	)		(417	)
Adjustments to annuity reserves		-			-			(26	)		(28	)
Net annuitization activity		-			-			(2,613	)		3,220

Net increase (decrease) from contract owner transactions		(13	)		(11	)		217,495			(22,771	)

Total increase (decrease) in net assets		7,800			(7,616	)		225,843			(23,368	)

Net assets at beginning of year		30,752			38,368			187,409			210,777
Net assets at end of year	$	38,552		$	30,752		$	413,252		$	187,409

The accompanying notes are an integral part of these financial statements.

- 30 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M07 Sub-Account						M35 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	2,646		$	1,335		$	641		$	(321	)
Net realized gains (losses)		16,789			37,573			9,370			31,541
Net change in unrealized appreciation (depreciation)		13,602			(91,054	)		13,784			(75,272	)
Net increase (decrease) from operations		33,037			(52,146	)		23,795			(44,052	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			1,715			3,371			-
Transfers between Sub-Accounts (including the Fixed Account), net		(68	)		(44	)		(2	)		-
Withdrawals, surrenders, annuitizations and contract charges		(6,955	)		(25,203	)		(66,310	)		(6,873	)
Net accumulation activity		(7,023	)		(23,532	)		(62,941	)		(6,873	)

*Annuitization Activity:*
Annuitizations		-			818			-			-
Annuity payments and contract charges		(12,653	)		(12,418	)		-			-
Adjustments to annuity reserves		3,193			1,547			-			-
Net annuitization activity		(9,460	)		(10,053	)		-			-

Net increase (decrease) from contract owner transactions		(16,483	)		(33,585	)		(62,941	)		(6,873	)

Total increase (decrease) in net assets		16,554			(85,731	)		(39,146	)		(50,925	)

Net assets at beginning of year		394,753			480,484			341,497			392,422
Net assets at end of year	$	411,307		$	394,753		$	302,351		$	341,497

The accompanying notes are an integral part of these financial statements.

- 31 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M31 Sub-Account						M80 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(3,589	)	$	(3,522	)	$	(519	)	$	(498	)
Net realized gains (losses)		27,440			32,841			3,250			4,446
Net change in unrealized appreciation (depreciation)		50,961			(136,677	)		7,443			(18,538	)
Net increase (decrease) from operations		74,812			(107,358	)		10,174			(14,590	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			672
Transfers between Sub-Accounts (including the Fixed Account), net		(8,465	)		8,337			-			-
Withdrawals, surrenders, annuitizations and contract charges		(2,941	)		(3,348	)		(11	)		(11	)
Net accumulation activity		(11,406	)		4,989			(11	)		661

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Net increase (decrease) from contract owner transactions		(11,406	)		4,989			(11	)		661

Total increase (decrease) in net assets		63,406			(102,369	)		10,163			(13,929	)

Net assets at beginning of year		225,403			327,772			30,330			44,259
Net assets at end of year	$	288,809		$	225,403		$	40,493		$	30,330

The accompanying notes are an integral part of these financial statements.

- 32 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MF1 Sub-Account						M05 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(4,487	)	$	(4,874	)	$	(1,318	)	$	(1,354	)
Net realized gains (losses)		1,776			51,279			(868	)		29,387
Net change in unrealized appreciation (depreciation)		60,301			(188,469	)		13,707			(67,064	)
Net increase (decrease) from operations		57,590			(142,064	)		11,521			(39,031	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		73			31,854			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(4,784	)		10,780			804			9,356
Withdrawals, surrenders, annuitizations and contract charges		(6,923	)		(101,948	)		(3,297	)		(3,731	)
Net accumulation activity		(11,634	)		(59,314	)		(2,493	)		5,625

*Annuitization Activity:*
Annuitizations		-			14,985			-			-
Annuity payments and contract charges		(1,727	)		(1,710	)		-			-
Adjustments to annuity reserves		1			-			-			-
Net annuitization activity		(1,726	)		13,275			-			-

Net increase (decrease) from contract owner transactions		(13,360	)		(46,039	)		(2,493	)		5,625

Total increase (decrease) in net assets		44,230			(188,103	)		9,028			(33,406	)

Net assets at beginning of year		300,864			488,967			91,683			125,089
Net assets at end of year	$	345,094		$	300,864		$	100,711		$	91,683

The accompanying notes are an integral part of these financial statements.

- 33 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M42 Sub-Account						M06 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(390	)	$	(441	)	$	1,957		$	1,295
Net realized gains (losses)		(3,010	)		7,693			(1,706	)		(1,776	)
Net change in unrealized appreciation (depreciation)		6,460			(19,184	)		5,613			(20,764	)
Net increase (decrease) from operations		3,060			(11,932	)		5,864			(21,245	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		94			-			-			11,728
Transfers between Sub-Accounts (including the Fixed Account), net		59			4,341			6,751			(3,921	)
Withdrawals, surrenders, annuitizations and contract charges		(3,989	)		(3,994	)		(7,769	)		(38,690	)
Net accumulation activity		(3,836	)		347			(1,018	)		(30,883	)

*Annuitization Activity:*
Annuitizations		-			-			-			6,050
Annuity payments and contract charges		-			-			(668	)		(683	)
Adjustments to annuity reserves		-			-			4			(15	)
Net annuitization activity		-			-			(664	)		5,352

Net increase (decrease) from contract owner transactions		(3,836	)		347			(1,682	)		(25,531	)

Total increase (decrease) in net assets		(776	)		(11,585	)		4,182			(46,776	)

Net assets at beginning of year		26,592			38,177			102,814			149,590
Net assets at end of year	$	25,816		$	26,592		$	106,996		$	102,814

The accompanying notes are an integral part of these financial statements.

- 34 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M33 Sub-Account						M44 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(130	)	$	(130	)	$	3,706		$	1,765
Net realized gains (losses)		702			1,536			9,417			9,576
Net change in unrealized appreciation (depreciation)		1,666			(3,896	)		(19,378	)		(13,364	)
Net increase (decrease) from operations		2,238			(2,490	)		(6,255	)		(2,023	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			4,204
Transfers between Sub-Accounts (including the Fixed Account), net		-			-			-			242
Withdrawals, surrenders, annuitizations and contract charges		(9	)		(7	)		(601	)		(26,414	)
Net accumulation activity		(9	)		(7	)		(601	)		(21,968	)

*Annuitization Activity:*
Annuitizations		-			-			-			1,936
Annuity payments and contract charges		-			-			(200	)		(222	)
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			(200	)		1,714

Net increase (decrease) from contract owner transactions		(9	)		(7	)		(801	)		(20,254	)

Total increase (decrease) in net assets		2,229			(2,497	)		(7,056	)		(22,277	)

Net assets at beginning of year		10,944			13,441			179,121			201,398
Net assets at end of year	$	13,173		$	10,944		$	172,065		$	179,121

The accompanying notes are an integral part of these financial statements.

- 35 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M40 Sub-Account						M83 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	521		$	65		$	654		$	(38	)
Net realized gains (losses)		1,176			3,308			21,111			23,651
Net change in unrealized appreciation (depreciation)		(2,963	)		(3,617	)		(4,614	)		(46,737	)
Net increase (decrease) from operations		(1,266	)		(244	)		17,151			(23,124	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			12,256			84			-
Transfers between Sub-Accounts (including the Fixed Account), net		-			5,617			4,506			(12,160	)
Withdrawals, surrenders, annuitizations and contract charges		(10	)		(29,775	)		(7,658	)		(8,418	)
Net accumulation activity		(10	)		(11,902	)		(3,068	)		(20,578	)

*Annuitization Activity:*
Annuitizations		-			5,637			-			-
Annuity payments and contract charges		(1,218	)		(645	)		-			-
Adjustments to annuity reserves		1			-			(116	)		(109	)
Net annuitization activity		(1,217	)		4,992			(116	)		(109	)

Net increase (decrease) from contract owner transactions		(1,227	)		(6,910	)		(3,184	)		(20,687	)

Total increase (decrease) in net assets		(2,493	)		(7,154	)		13,967			(43,811	)

Net assets at beginning of year		30,162			37,316			268,726			312,537
Net assets at end of year	$	27,669		$	30,162		$	282,693		$	268,726

The accompanying notes are an integral part of these financial statements.

- 36 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MB6 Sub-Account						MB7 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	15		$	(135	)	$	(60	)	$	(82	)
Net realized gains (losses)		4,386			8,723			883			1,851
Net change in unrealized appreciation (depreciation)		8,378			(18,497	)		1,882			(3,973	)
Net increase (decrease) from operations		12,779			(9,909	)		2,705			(2,204	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		-			1			1			-
Withdrawals, surrenders, annuitizations and contract charges		(29	)		(29	)		(15	)		(14	)
Net accumulation activity		(29	)		(28	)		(14	)		(14	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Net increase (decrease) from contract owner transactions		(29	)		(28	)		(14	)		(14	)

Total increase (decrease) in net assets		12,750			(9,937	)		2,691			(2,218	)

Net assets at beginning of year		47,788			57,725			10,349			12,567
Net assets at end of year	$	60,538		$	47,788		$	13,040		$	10,349

The accompanying notes are an integral part of these financial statements.

- 37 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	M96 Sub-Account						MD2 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(37	)	$	516		$	(1	)	$	(72	)
Net realized gains (losses)		(5,065	)		(2,774	)		(916	)		(3,369	)
Net change in unrealized appreciation (depreciation)		6,031			(9,351	)		945			443
Net increase (decrease) from operations		929			(11,609	)		28			(2,998	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			933			-			13,703
Transfers between Sub-Accounts (including the Fixed Account), net		-			(22	)		(1	)		(33	)
Withdrawals, surrenders, annuitizations and contract charges		(14,329	)		(9,201	)		(3,832	)		(33,597	)
Net accumulation activity		(14,329	)		(8,290	)		(3,833	)		(19,927	)

*Annuitization Activity:*
Annuitizations		-			431			-			6,333
Annuity payments and contract charges		(5,403	)		(5,795	)		(685	)		(721	)
Adjustments to annuity reserves		1,245			679			-			-
Net annuitization activity		(4,158	)		(4,685	)		(685	)		5,612

Net increase (decrease) from contract owner transactions		(18,487	)		(12,975	)		(4,518	)		(14,315	)

Total increase (decrease) in net assets		(17,558	)		(24,584	)		(4,490	)		(17,313	)

Net assets at beginning of year		67,784			92,368			9,628			26,941
Net assets at end of year	$	50,226		$	67,784		$	5,138		$	9,628

The accompanying notes are an integral part of these financial statements.

- 38 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MA6 Sub-Account						MA3 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	4,841		$	4,716		$	434		$	378
Net realized gains (losses)		(1,931	)		(4,363	)		(1,370	)		(29	)
Net change in unrealized appreciation (depreciation)		8,429			(17,051	)		1,571			(1,658	)
Net increase (decrease) from operations		11,339			(16,698	)		635			(1,309	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		113			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		2,897			(7,763	)		(1	)		(1	)
Withdrawals, surrenders, annuitizations and contract charges		(7,850	)		(9,778	)		(6,349	)		(6	)
Net accumulation activity		(4,840	)		(17,541	)		(6,350	)		(7	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		-			-			-			-

Net increase (decrease) from contract owner transactions		(4,840	)		(17,541	)		(6,350	)		(7	)

Total increase (decrease) in net assets		6,499			(34,239	)		(5,715	)		(1,316	)

Net assets at beginning of year		108,517			142,756			9,496			10,812
Net assets at end of year	$	115,016		$	108,517		$	3,781		$	9,496

The accompanying notes are an integral part of these financial statements.

- 39 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MD6 Sub-Account						MB8 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(649	)	$	(838	)	$	(931	)	$	(1,116	)
Net realized gains (losses)		3,277			13,597			2,012			35,301
Net change in unrealized appreciation (depreciation)		9,336			(29,984	)		22,984			(72,174	)
Net increase (decrease) from operations		11,964			(17,225	)		24,065			(37,989	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			93			-
Transfers between Sub-Accounts (including the Fixed Account), net		-			(9	)		(2,391	)		(2,453	)
Withdrawals, surrenders, annuitizations and contract charges		(54	)		(13,858	)		(21,246	)		(10,515	)
Net accumulation activity		(54	)		(13,867	)		(23,544	)		(12,968	)

*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Adjustments to annuity reserves		(191	)		(142	)		-			-
Net annuitization activity		(191	)		(142	)		-			-

Net increase (decrease) from contract owner transactions		(245	)		(14,009	)		(23,544	)		(12,968	)

Total increase (decrease) in net assets		11,719			(31,234	)		521			(50,957	)

Net assets at beginning of year		53,561			84,795			152,853			203,810
Net assets at end of year	$	65,280		$	53,561		$	153,374		$	152,853

The accompanying notes are an integral part of these financial statements.

- 40 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	MF6 Sub-Account						MG3 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	(736	)	$	233		$	177		$	(171	)
Net realized gains (losses)		9,290			15,040			4,125			3,953
Net change in unrealized appreciation (depreciation)		4,603			(70,984	)		(2,271	)		(7,737	)
Net increase (decrease) from operations		13,157			(55,711	)		2,031			(3,955	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		62			11,443			63			-
Transfers between Sub-Accounts (including the Fixed Account), net		1,868			5,064			(19	)		(1,758	)
Withdrawals, surrenders, annuitizations and contract charges		(6,654	)		(34,505	)		(19,549	)		(2,591	)
Net accumulation activity		(4,724	)		(17,998	)		(19,505	)		(4,349	)

*Annuitization Activity:*
Annuitizations		-			4,721			-			-
Annuity payments and contract charges		(492	)		(539	)		-			-
Adjustments to annuity reserves		-			-			-			-
Net annuitization activity		(492	)		4,182			-			-

Net increase (decrease) from contract owner transactions		(5,216	)		(13,816	)		(19,505	)		(4,349	)

Total increase (decrease) in net assets		7,941			(69,527	)		(17,474	)		(8,304	)

Net assets at beginning of year		137,112			206,639			32,012			40,316
Net assets at end of year	$	145,053		$	137,112		$	14,538		$	32,012

The accompanying notes are an integral part of these financial statements.

- 41 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	PK8 Sub-Account						P06 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022
Operations:
Net investment income (loss)	$	922		$	854		$	222		$	1,607
Net realized gains (losses)		(1,170	)		(1,205	)		(184	)		(1,733	)
Net change in unrealized appreciation (depreciation)		2,202			(5,025	)		232			(4,410	)
Net increase (decrease) from operations		1,954			(5,376	)		270			(4,536	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		91			-			-			21,920
Transfers between Sub-Accounts (including the Fixed Account), net		738			210			(1	)		299
Withdrawals, surrenders, annuitizations and contract charges		(3,770	)		(3,726	)		(7	)		(53,734	)
Net accumulation activity		(2,941	)		(3,516	)		(8	)		(31,515	)

*Annuitization Activity:*
Annuitizations		-			-			-			10,154
Annuity payments and contract charges		-			-			(1,108	)		(1,157	)
Adjustments to annuity reserves		-			-			1			-
Net annuitization activity		-			-			(1,107	)		8,997

Net increase (decrease) from contract owner transactions		(2,941	)		(3,516	)		(1,115	)		(22,518	)

Total increase (decrease) in net assets		(987	)		(8,892	)		(845	)		(27,054	)

Net assets at beginning of year		22,669			31,561			14,851			41,905
Net assets at end of year	$	21,682		$	22,669		$	14,006		$	14,851

The accompanying notes are an integral part of these financial statements.

- 42 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

STATEMENTS OF CHANGES IN NET ASSETS (CONTINUED)

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022


	P07 Sub-Account
	December 31,			December 31,
	2023			2022
Operations:
Net investment income (loss)	$	656		$	406
Net realized gains (losses)		(1,014	)		(939	)
Net change in unrealized appreciation (depreciation)		1,681			(6,179	)
Net increase (decrease) from operations		1,323			(6,712	)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		100			-
Transfers between Sub-Accounts (including the Fixed Account), net		2,084			(496	)
Withdrawals, surrenders, annuitizations and contract charges		(4,396	)		(4,420	)
Net accumulation activity		(2,212	)		(4,916	)

*Annuitization Activity:*
Annuitizations		-			-
Annuity payments and contract charges		-			-
Adjustments to annuity reserves		-			-
Net annuitization activity		-			-

Net increase (decrease) from contract owner transactions		(2,212	)		(4,916	)

Total increase (decrease) in net assets		(889	)		(11,628	)

Net assets at beginning of year		32,743			44,371
Net assets at end of year	$	31,854		$	32,743

The accompanying notes are an integral part of these financial statements.

- 43 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2023

1. BUSINESS AND ORGANIZATION

The Variable Account was established by DLNY on October 18, 1985 as a funding vehicle for the variable portion of Futurity NY contracts and Futurity Accolade NY contracts (collectively, the “Contracts”) and certain other fixed and variable annuity contracts issued by the Sponsor. The Variable Account is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as a unit investment trust existing in accordance with the regulations of the New York Insurance Department and is an investment company. Accordingly, the Variable Account follows the investment company accounting and reporting guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 946 Financial Services – Investment Companies.

A summary of the name changes related to Sub-Accounts held by the contract owners of the Variable Account during the current year, is as follows:


Sub-Account	Previous Name	Effective Date
J32	JPMorgan Insurance Trust U.S. Equity Portfolio Class 1	April 28, 2023
J43	JPMorgan Insurance Trust Small Cap Core Portfolio Class 1	April 28, 2023
A71	AB VPS Growth and Income Portfolio (Class B)	May 1, 2023

There were no Sub-Accounts held by the contract owners of the Variable Account that merged during the current year.

There were no Sub-Accounts held by the contract owners of the Variable Account, with commencement dates earlier than the past five years, but for which the first activity occurred within the last five years.

AB VPS Sustainable Global Thematic Portfolio (Class B) Sub-Account (A70), Invesco V.I. Small Cap Equity Fund I Sub-Account (I76), and MFS VIT II Massachusetts Investors Growth Stock Portfolio S Class Sub-Account (MB3) are active at December 31, 2023 but have had zero balance for more than five years and therefore are not disclosed in the Statements of Assets and Liabilities, Statements of Changes in Net Assets or the financial highlights in Note 10.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

General

- 44 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Investment Valuation and Transactions

Investments made in mutual funds are carried at fair value and are valued at their closing net asset value as determined by the respective mutual fund, which in turn value their investments at fair value, as of December 31, 2023. Transactions are recorded on a trade date basis. Realized gains and losses on sales of investments now determined on the first in, first out basis. Dividend income and realized gain distributions are reinvested in additional fund shares and recognized on the ex-dividend date.

Units

Purchase Payments

Upon issuance of new Contracts, the initial purchase payment is credited to the contract in the form of units. All subsequent purchase payments are applied using the unit values for the period during which the purchase payment is received.

Transfers

Withdrawals

Annuitization

Annuity Payments

- 45 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Federal Income Taxes

Use of Estimates

The preparation of financial statements in conformity with GAAP requires Sponsor’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the financial statements and the reported amounts of income and expenses during the period. The most significant estimates are fair value measurements of investments and the calculation of the reserve for variable annuities. Actual results could vary from the amounts derived from Sponsor management’s estimates.

Subsequent events

The Sponsor’s management has evaluated events subsequent to December 31, 2023, noting that there are no subsequent events requiring accounting adjustments or disclosure.

3. FAIR VALUE MEASUREMENTS

The Sub-Accounts’ investments are carried at fair value. Fair Value is an exit price, representing the amount that would be received from a sale of an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, FASB ASC Topic 820, “Fair Value Measurements and Disclosures”, establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value (i.e., Level 1, 2 and 3). Level 1 inputs are observable inputs that reflect quoted prices for identical assets or liabilities in active markets that the Variable Account has the ability to access at the measurement date. Level 2 inputs are observable inputs, other than quoted prices included in Level 1, for the asset or liability or prices for similar assets and liabilities. Level 3 inputs are unobservable inputs reflecting the reporting entity’s estimates of the assumptions that market participants would use in pricing the asset or liability. Topic 820 requires that a fair value measurement technique include an adjustment for risks inherent in a particular valuation technique (such as a pricing model) and/or the risks inherent in the inputs to the model, if market participants would also include such an adjustment.

- 46 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

4. RELATED-PARTY TRANSACTIONS

Security Investors, LLC, one of the companies in the investment management businesses of Guggenheim Partners LLC and a related-party of the Sponsor, is the investment advisor to certain Rydex funds and charges a management fee at an annual rate 0.75% of the Rydex funds’ average daily net assets.

5. CONTRACT CHARGES

Mortality and expense risk charges

Charges for mortality and expense risks are based on the value of the Sub-Account and are deducted from the Variable Account at the end of each valuation period to cover the risks assumed by the Sponsor prior to the Sale Transaction. These charges are reflected on the Statements of Operations. The deductions are calculated at different levels based upon the elections made by the contract holder and are transferred periodically to the Sponsor. As of December 31, 2023, the deduction is at an effective annual rate of the average daily value of the contract invested in the Variable Account as follows:


	Level 1	Level 2
Futurity NY contracts	1.25%	-
Futurity Accolade NY contracts	1.30%	1.45%

Distribution expense charge

As reimbursement for administrative expenses attributable to Contracts which exceed the revenues received from the Account Fees, the Sponsor makes a deduction from the Sub-Account at the end of each valuation period at an effective annual rate of 0.15% of the net assets attributable to such Contracts, as reflected in the Statements of Operations.

Administration charges

Each year on the account anniversary date, an account administration fee (“Account Fee”) of $30 is deducted from the participant’s account, reflected in the Statements of Changes in Net Assets, to reimburse the Sponsor for certain administrative expenses. After the annuity commencement date, the Account Fee will be deducted pro rata from each variable annuity payment made during the year. These charges are reported in the Statements of Changes in Net Assets as part of “Withdrawals, surrenders, annuitizations and contract charges”.

Surrender charges

The Sponsor does not deduct a sales charge from purchase payments. However, a surrender charge (contingent deferred sales charge) may be deducted to cover certain expenses relating to the sale of the contract if the contract holder requests a full withdrawal prior to reaching the pay-out phase. In no event shall the aggregate withdrawal charges exceed 6% of the purchase payments made under Futurity NY contracts and 8% of the purchase payments made under Futurity Accolade NY contracts. These charges are reported in the Statements of Changes in Net Assets as part of “Withdrawals, surrenders, annuitizations and contract charges”.

Premium Taxes

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DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

6. RESERVE FOR VARIABLE ANNUITIES

Reserve for variable annuities represents the actuarial present value of future contract benefits for those contract holders who are in the payout phase of their contract and who chose the variable payout option. Determined at issue, annuity reserves are calculated using the 2012 Individual Annuitant Mortality Table and an assumed interest rate of 3% per year. The Individual Annuitant Mortality Table utilized is subject to change in conjunction with changes in the tables currently adopted by the National Association of Insurance Commissioners. The mortality risk is fully borne by the Sponsor and may result in additional amounts being transferred into the variable annuity account by the Sponsor to cover greater longevity of annuities than expected. Required adjustments to the reserves are accomplished by transfers to or from the Sponsor.

- 48 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

7. INVESTMENT PURCHASES AND SALES

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


	Purchases		Sales
A71	$	7,721	$	21,261
AM2		808		15,419
A19		-		467
A55		1,635		496
A51		-		378
F24		953		884
F99		2,353		8,521
F91		79		108
FE3		6,841		9,533
F56		396		899
G30		22,236		5,247
521		167		234
G33		2,919		6,753
G31		232		461
V15		2,003		1,423
A39		624		286
A21		2,960		8,681
J43		917		585
J32		2,145		491
MD8		241,406		15,511
M07		24,994		25,122
M35		22,724		71,361
M31		20,119		14,982
M80		3,009		528
MF1		4,367		17,905
M05		1,368		5,175
M42		569		4,794
M06		10,246		9,971
M33		709		199
M44		15,537		3,188
M40		2,591		1,672
M83		29,134		13,068
MB6		5,045		773
MB7		1,068		202
M96		776		20,544
MD2		118		4,637
MA6		11,090		11,084
MA3		550		6,466
MD6		3,254		878
MB8		8,871		28,047
MF6		14,234		10,514
MG3		2,363		20,631
PK8		2,456		4,474
P06		444		1,337
P07		3,401		4,955

- 49 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

8. CHANGES IN UNITS OUTSTANDING

The changes in units outstanding for the year ended December 31, 2023 were as follows:


	Units Issued		Units Redeemed		Net Increase (Decrease)
A71		-		589		(589	)
AM2		-		569		(569	)
A19		-		8		(8	)
F24		-		9		(9	)
F99		2		166		(164	)
FE3		50		172		(122	)
F56		-		29		(29	)
G30		-		101		(101	)
G33		108		519		(411	)
V15		-		6		(6	)
A39		-		1		(1	)
A21		161		423		(262	)
J43		-		1		(1	)
MD8		24,930		1,288		23,642
M07		-		1,218		(1,218	)
M35		222		4,261		(4,039	)
M31		2		449		(447	)
M80		-		1		(1	)
MF1		4		426		(422	)
M05		85		221		(136	)
M42		32		242		(210	)
M06		671		852		(181	)
M44		-		58		(58	)
M40		-		93		(93	)
M83		260		378		(118	)
MB6		-		1		(1	)
M96		-		1,294		(1,294	)
MD2		-		372		(372	)
MA6		254		605		(351	)
MA3		-		274		(274	)
MD6		-		2		(2	)
MB8		71		681		(610	)
MF6		89		233		(144	)
MG3		27		668		(641	)
PK8		42		143		(101	)
P06		-		71		(71	)
P07		144		284		(140	)

- 50 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

8. CHANGES IN UNITS OUTSTANDING (CONTINUED)

The changes in units outstanding for the year ended December 31, 2022 were as follows:


	Units Issued		Units Redeemed		Net Increase (Decrease)
A71		19		1		18
AM2		-		1		(1	)
A19		-		12		(12	)
A55		5		5		-
F24		1,629		3,308		(1,679	)
F99		63		119		(56	)
F91		6		-		6
FE3		55		281		(226	)
F56		-		32		(32	)
G30		-		91		(91	)
521		2		2		-
G33		287		989		(702	)
G31		-		1		(1	)
V15		63		69		(6	)
A21		139		422		(283	)
MD8		3,140		5,676		(2,536	)
M07		163		2,370		(2,207	)
M35		-		438		(438	)
M31		363		162		201
M80		14		-		14
MF1		2,000		3,478		(1,478	)
M05		603		321		282
M42		288		273		15
M06		2,036		4,475		(2,439	)
M44		403		1,780		(1,377	)
M40		1,594		2,063		(469	)
M83		5		833		(828	)
MB6		-		1		(1	)
MB7		-		1		(1	)
M96		85		926		(841	)
MD2		1,568		2,716		(1,148	)
MA6		79		1,116		(1,037	)
MA3		-		1		(1	)
MD6		6		559		(553	)
MB8		176		495		(319	)
MF6		608		979		(371	)
MG3		3		146		(143	)
PK8		67		191		(124	)
P06		1,910		3,306		(1,396	)
P07		89		391		(302	)

- 51 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

9. TAX DIVERSIFICATION REQUIREMENTS

- 52 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
A71
2023		1,854		$36.4676	to	$35.2786		$66,721		1.39%		1.45%	to	1.60%		10.11%		to	9.94%
2022		2,443		33.1195	to	32.0877		80,158		1.11		1.45	to	1.60		(5.80	)	to	(5.94	)
2021		2,425		35.1589	to	34.1146		84,502		0.64		1.45	to	1.60		25.99		to	25.80
2020		2,426		27.9067	to	27.1184		67,116		1.33		1.45	to	1.60		0.98		to	0.83
2019		2,427		27.6345	to	26.8944		66,515		1.03		1.45	to	1.60		21.82		to	21.64

AM2
2023		218		28.6510	to	27.7168		6,045		-		1.45	to	1.60		10.73		to	10.57
2022		787		25.8742	to	25.0680		20,193		-		1.45	to	1.60		(28.85	)	to	(28.96	)
2021		788		36.3662	to	35.2860		28,406		-		1.45	to	1.60		6.44		to	6.28
2020		788		34.1647	to	33.1996		26,702		1.14		1.45	to	1.60		27.72		to	27.53
2019		788		26.7495	to	26.0331		20,920		0.28		1.45	to	1.60		25.39		to	25.20

A19
2023		151		49.5958				7,472		-			1.45			16.03
2022		159		42.7453				6,790		-			1.45			(40.14)
2021		171		71.4133				12,177		-			1.45			7.62
2020		180		66.3570				11,921		-			1.45			51.41
2019		180		43.8253	to	42.6515		7,880		-		1.45	to	1.60		34.04		to	33.84

A55
2023		1,316		29.8877				39,070		1.40			1.40			22.22
2022		1,316		24.4535				32,078		1.42			1.40			(16.15)
2021		1,316		29.1646				38,401		1.15			1.40			29.84
2020		1,322		22.4613				29,689		1.33			1.40			13.29
2019		2,527		19.8271				50,102		1.61			1.40			27.68

A51
2023		1,281		22.5678				28,899		-			1.40			14.89
2022		1,281		19.6438				25,163		-			1.40			(38.87)
2021		1,281		32.1348				41,178		-			1.40			(7.36)
2020		1,281		34.6879				44,450		1.11			1.40			64.84
2019		1,282		21.0438				26,975		-			1.40			27.55

F24
2023		461		59.5945	to	57.6515		26,835		0.26		1.45	to	1.60		31.20		to	31.00
2022		470		45.4240	to	44.0087		20,882		0.07		1.45	to	1.60		(27.55	)	to	(27.66	)
2021		2,149		62.6980	to	60.8357		131,015		0.03		1.45	to	1.60		25.67		to	25.48
2020		2,159		49.8928	to	48.4835		104,892		0.13		1.45	to	1.60		28.34		to	28.15
2019		5,377		38.8743	to	37.8331		203,596		0.22		1.45	to	1.60		29.37		to	29.18

F99
2023		960		53.2976	to	51.5598		50,990		-		1.45	to	1.60		33.93		to	33.73
2022		1,124		39.7955	to	38.5555		44,590		0.35		1.45	to	1.60		(25.73	)	to	(25.85	)
2021		1,180		53.5853	to	51.9935		63,081		-		1.45	to	1.60		21.12		to	20.94
2020		1,320		44.2399	to	42.9902		58,281		0.04		1.45	to	1.60		41.47		to	41.25
2019		1,596		31.2723	to	30.4346		49,810		0.06		1.45	to	1.60		32.04		to	31.84

- 53 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹	Expense Ratio lowest to highest²				Total Return³

F91
2023		295		$26.5926				$7,836	0.81%			1.45%			18.49%
2022		295		22.4438				6,616	0.86			1.45			(25.77)
2021		289		30.2361				8,741	0.33			1.45			17.66
2020		289		25.6974				7,429	0.23			1.45			13.66
2019		289		22.6092				6,539	1.56			1.45			25.65

FE3
2023		1,144		52.6124	to	50.9447		59,874	-		1.45	to	1.60		8.49		to	8.32
2022		1,266		48.4965	to	47.0296		61,107	2.04		1.45	to	1.60		(9.49	)	to	(9.63	)
2021		1,492		53.5835	to	52.0407		79,622	0.92		1.45	to	1.60		2.93		to	2.78
2020		1,553		52.0582	to	50.6352		80,555	2.22		1.45	to	1.60		5.30		to	5.14
2019		2,561		49.4372	to	48.1583		125,190	0.32		1.45	to	1.60		15.68		to	15.51

F56
2023		456		26.6855				12,179	3.35			1.45			19.26
2022		485		22.3753				10,862	0.16			1.45			(12.78)
2021		517		25.6547				13,263	1.11			1.45			3.35
2020		549		24.8224				13,627	3.00			1.45			4.26
2019		582		23.8074				13,852	2.78			1.45			13.49

G30
2023		7,891		27.9163				220,282	1.79			1.40			11.45
2022		7,992		25.0474				200,164	1.37			1.40			(7.66)
2021		8,083		27.1255				219,260	1.19			1.40			22.42
2020		8,084		22.1583				179,117	1.45			1.40			2.54
2019		8,084		21.6099				174,693	1.54			1.40			24.19

521
2023		455		39.1420				17,657	1.04			1.40			17.63
2022		455		33.2751				15,076	0.32			1.40			(20.49)
2021		455		41.8522				19,051	0.29			1.40			22.08
2020		793		34.2829				27,173	0.23			1.40			7.08
2019		795		32.0169				25,452	0.50			1.40			23.12

G33
2023		5,193		12.5938				65,400	2.70			1.40			17.07
2022		5,604		10.7574				60,278	3.25			1.40			(14.75)
2021		6,306		12.6184				79,569	2.82			1.40			10.62
2020		6,515		11.4070				74,314	1.65			1.40			5.33
2019		6,663		10.8297				72,157	2.57			1.40			16.81

- 54 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
G31
2023		1,144		$31.8632				$36,454		0.71%			1.40%			22.10%
2022		1,144		26.0956				29,863		0.01			0.01			(0.21)
2021		1,145		32.9686				37,737		0.83			1.40			27.62
2020		1,145		25.8338				29,576		0.90			1.40			15.92
2019		1,145		22.2865				25,520		1.30			1.40			23.48

V15
2023		2,900		35.1115				101,772		-			1.40			38.99
2022		2,906		25.2628				73,372		-			1.40			(32.06)
2021		2,912		37.1864				108,289		-			1.40			10.38
2020		2,912		33.6897				98,119		0.07			1.40			40.38
2019		3,205		23.9986				76,904		-			1.40			34.87

A39
2023		986		21.9384				21,633		0.75			1.40			21.66
2022		987		18.0320				17,793		0.93			1.40			(21.64)
2021		987		23.0129				22,722		0.67			1.40			25.97
2020		988		18.2680	to	28.6747		18,047		0.41		1.40	to	1.60		12.27		to	12.03
2019		5,114		16.2711	to	25.5958		121,680		0.96		1.40	to	1.60		27.18		to	26.91

A21
2023		6,724		18.1539	to	31.7166		123,477		0.20		1.40	to	1.45		16.52		to	16.44
2022		6,986		15.5804	to	27.2386		110,066		1.72		1.40	to	1.45		(19.43	)	to	(19.49	)
2021		7,269		19.3387	to	33.8315		142,097		1.20		1.40	to	1.45		4.43		to	4.36
2020		8,182		18.5192	to	32.4194		152,988		2.42		1.40	to	1.45		12.42		to	12.34
2019		8,486		16.4740	to	28.8582		141,096		1.60		1.40	to	1.45		26.80		to	26.71

- 55 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
J43
2023		1,011		$43.5770				$44,060		1.38%			1.40%			11.54%
2022		1,012		39.0682				39,520		0.45			1.40			(20.47)
2021		1,012		49.1212				49,714		0.51			1.40			19.71
2020		1,013		41.0345				41,548		0.95			1.40			12.11
2019		1,013		36.6020				37,080		0.40			1.40			22.85

J32
2023		613		62.9101				38,552		1.58			1.40			25.41
2022		613		50.1636				30,752		0.53			1.40			(19.82)
2021		613		62.5616				38,368		0.73			1.40			27.55
2020		613		49.0468				30,090		0.76			1.40			23.53
2019		614		39.7057				24,371		0.85			1.40			29.93

MD8
2023		44,334		9.3790	to	9.1535		413,252		4.53		1.40	to	1.60		3.15		to	2.93
2022		20,692		9.0926	to	8.8932		187,409		1.11		1.40	to	1.60		(0.22	)	to	(0.44	)
2021		23,228		9.1128	to	8.9322		210,777		-		1.40	to	1.60		(1.38	)	to	(1.60	)
2020		21,210		9.2405	to	9.0771		195,464		0.22		1.40	to	1.60		(1.17	)	to	(1.38	)
2019		21,449		9.3499	to	9.2045		200,066		1.59		1.40	to	1.60		0.23		to	0.01

M07
2023		22,956		17.5642				411,307		2.07			1.40			8.92
2022		24,174		16.1257				394,753		1.71			1.40			(10.83)
2021		26,381		18.0842				480,484		1.88			1.40			12.54
2020		32,570		16.0693				524,818		2.32			1.40			8.29
2019		34,405		14.8390				510,709		2.31			1.40			18.72

M35
2023		18,032		17.0001	to	16.7361		302,351		1.69		1.45	to	1.60		8.63		to	8.46
2022		22,071		15.6501	to	15.4302		341,497		1.49		1.45	to	1.60		(11.14	)	to	(11.28	)
2021		22,509		17.6126	to	17.3911		392,422		1.62		1.45	to	1.60		12.19		to	12.02
2020		25,379		15.6992	to	15.5250		394,781		1.87		1.45	to	1.60		7.93		to	7.76
2019		34,770		14.5462	to	14.4065		501,777		1.91		1.45	to	1.60		18.38		to	18.20

M31
2023		9,760		29.5923				288,809		-			1.40			33.99
2022		10,207		22.0851				225,403		-			1.40			(32.58)
2021		10,006		32.7571				327,772		-			1.40			21.83
2020		10,301		26.8885				276,968		-			1.40			30.03
2019		10,915		20.6787				225,712		-			1.40			36.24

M80
2023		682		59.3481				40,493		-			1.45			33.55
2022		683		44.4376				30,330		-			1.45			(32.79)
2021		669		66.1194				44,259		-			1.45			21.45
2020		669		54.4402				36,441		-			1.45			29.63
2019		670		41.9976				28,123		-			1.45			35.78

MF1
2023		9,787		35.3092	to	34.4604		345,094		-		1.40	to	1.60		19.65		to	19.39
2022		10,209		29.5103	to	28.8631		300,864		-		1.40	to	1.60		(29.68	)	to	(29.83	)
2021		11,687		41.9674	to	41.1360		488,967		-		1.40	to	1.60		12.53		to	12.29
2020		13,782		37.2928	to	36.6332		512,773		-		1.40	to	1.60		34.59		to	34.30
2019		14,547		27.7087	to	27.2777		402,252		-		1.40	to	1.60		36.75		to	36.45

- 56 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
M05
2023		5,007		$20.1153				$100,711		-%			1.40%			12.84%
2022		5,143		17.8272				91,683		-			1.40			(30.73)
2021		4,861		25.7352				125,089		-			1.40			0.39
2020		5,197		25.6346				133,215		-			1.40			43.87
2019		5,956		17.8183				106,124		-			1.40			39.74

M42
2023		1,326		19.5332	to	19.2585		25,816		-		1.45	to	1.60		12.60		to	12.44
2022		1,536		17.3467	to	17.1284		26,592		-		1.45	to	1.60		(31.01	)	to	(31.11	)
2021		1,521		25.1431	to	24.8639		38,177		-		1.45	to	1.60		0.10		to	(0.05	)
2020		1,546		25.1175	to	24.8760		38,781		-		1.45	to	1.60		43.47		to	43.26
2019		2,111		17.5069	to	17.3646		36,919		-		1.45	to	1.60		39.23		to	39.02

M06
2023		10,101		10.5975	to	10.5176		106,996		3.24		1.40	to	1.45		5.90		to	5.83
2022		10,282		10.0071	to	9.7877		102,814		2.27		1.40	to	1.45		(15.12	)	to	(15.31	)
2021		12,721		11.7902	to	11.5566		149,590		2.71		1.40	to	1.60		(2.18	)	to	(2.40	)
2020		13,059		12.0535	to	11.8403		157,048		3.51		1.40	to	1.60		6.96		to	6.73
2019		13,142		11.2687	to	11.0934		147,794		3.46		1.40	to	1.60		8.68		to	8.45

M33
2023		413		31.9126				13,173		0.52			1.60			20.47
2022		413		26.4897				10,944		0.49			1.60			(18.53)
2021		413		32.5147				13,441		0.54			1.60			22.81
2020		414		26.4753				10,952		0.73			1.60			14.73
2019		414		23.0765				9,554		0.79			1.60			30.83

M44
2023		11,691		14.7184				172,065		3.55			1.40			(3.46)
2022		11,749		15.2457				179,121		2.37			1.40			(0.63)
2021		13,126		15.3431				201,398		1.75			1.40			12.51
2020		13,220		13.6365				180,274		2.50			1.40			4.43
2019		14,356		13.0576				187,450		5.35			1.40			23.34

M40
2023		1,955		14.2890	to	14.0881		27,669		3.37		1.45	to	1.60		(3.74	)	to	(3.89	)
2022		2,048		14.8444	to	14.6576		30,162		1.62		1.45	to	1.60		(0.97	)	to	(1.12	)
2021		2,517		14.8238				37,316		1.54			1.60			12.01
2020		2,518		13.2347				33,324		2.24			1.60			3.93
2019		2,519		12.7341				32,073		3.82			1.60			22.81

M83
2023		10,386		27.2634	to	26.6081		282,693		1.65		1.40	to	1.60		6.44		to	6.21
2022		10,504		25.6129	to	25.0512		268,726		1.39		1.40	to	1.60		(7.21	)	to	(7.41	)
2021		11,332		27.6019	to	27.0550		312,537		1.31		1.40	to	1.60		23.72		to	23.45
2020		12,624		22.3101	to	21.9154		281,420		1.58		1.40	to	1.60		2.04		to	1.82
2019		14,532		21.8641	to	21.5240		320,385		2.15		1.40	to	1.60		28.01		to	27.73

MB6
2023		1,622		37.3207				60,538		1.42			1.40			26.76
2022		1,623		29.4431				47,788		1.13			1.40			(17.16)
2021		1,624		35.5438				57,725		1.11			1.40			27.74
2020		1,625		27.8257				45,207		1.66			1.40			13.74
2019		1,626		24.4641				39,771		1.50			1.40			27.39

- 57 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
MB7
2023		305			$42.7595			$13,040		1.09%			1.60%					26.16%
2022		305			33.8920			10,349		0.86			1.60					(17.54)
2021		306			41.1008			12,567		0.92			1.60					27.12
2020		306		33.2711	to	32.3314		9,882		1.34		1.45	to	1.60		13.39		to	13.22
2019		425		29.3418	to	28.5560		12,229		1.26		1.45	to	1.60		27.01		to	26.82

M96
2023		2,939			15.9109			50,226		1.33			1.40					2.71
2022		4,233			15.4912			67,784		2.07			1.40					(13.47)
2021		5,074			17.9022			92,368		2.19			1.40					(3.24)
2020		6,671			18.5025			124,199		2.96			1.40					4.90
2019		7,143			17.6375			126,078		3.06			1.40					5.05

MD2
2023		406			12.6695			5,138		1.25			1.45					2.36
2022		778		12.3779	to	11.9923		9,628		0.95		1.45	to	1.60		(13.71	)	to	(13.84	)
2021		1,926		14.3451	to	13.9191		26,941		1.97		1.45	to	1.60		(3.56	)	to	(3.70	)
2020		1,926		14.8743	to	14.4542		27,969		2.59		1.45	to	1.60		4.58		to	4.42
2019		2,342		14.2235	to	13.8426		32,692		2.75		1.45	to	1.60		4.81		to	4.65

MA6
2023		5,634		24.1993	to	13.2585		115,016		5.82		1.40	to	1.60		10.86		to	10.62
2022		5,985		21.8290	to	11.9857		108,517		5.32		1.40	to	1.60		(11.75	)	to	(11.94	)
2021		7,022		24.7352	to	13.6108		142,756		5.14		1.40	to	1.60		2.06		to	1.84
2020		7,976		24.2369	to	13.3655		161,431		5.69		1.40	to	1.60		3.63		to	3.40
2019		8,228		23.3881	to	12.9255		160,904		6.00		1.40	to	1.60		13.22		to	12.98

MA3
2023		159		24.5734	to	23.7723		3,781		5.56		1.60	to	1.60		10.86		to	10.69
2022		433		22.1664	to	21.4759		9,496		5.37		1.45	to	1.60		(12.07	)	to	(12.20	)
2021		434		25.2094	to	24.4606		10,812		4.76		1.45	to	1.60		1.59		to	1.44
2020		434		24.8147	to	24.1139		10,660		5.42		1.45	to	1.60		3.33		to	3.17
2019		434		24.0154	to	23.3723		10,327		5.50		1.45	to	1.60		12.78		to	12.61

MD6
2023		2,147			30.5564			65,280		0.30			1.40					22.30
2022		2,149			24.9852			53,561		0.09			1.40					(20.37)
2021		2,702			31.3778			84,795		0.23			1.40					24.23
2020		3,183			25.2574			80,379		0.46			1.40					20.83
2019		3,632			20.9037			75,901		0.59			1.40					38.02

MB8
2023		3,799		39.8742	to	42.5722		153,374		0.80		1.40	to	1.60		17.32		to	17.06
2022		4,409		33.9881	to	36.3663		152,853		0.75		1.40	to	1.60		(19.50	)	to	(19.68	)
2021		4,728		42.2219	to	45.2740		203,810		0.90		1.40	to	1.60		27.85		to	27.57
2020		6,045		33.0256	to	35.4896		203,581		0.78		1.40	to	1.60		0.82		to	0.60
2019		8,101		32.7584	to	35.2790		273,627		0.73		1.40	to	1.60		25.02		to	24.75

MF6
2023		3,303		45.6508	to	34.2438		145,053		0.87		1.40	to	1.60		9.92		to	9.68
2022		3,447		41.5310	to	31.2207		137,112		1.54		1.40	to	1.60		(27.95	)	to	(28.10	)
2021		3,818		57.6393	to	43.4239		206,639		1.50		1.40	to	1.60		28.33		to	28.05
2020		4,165		44.9158	to	33.9117		175,214		4.61		1.40	to	1.60		0.08		to	(0.14	)
2019		4,420		44.8809	to	33.9590		186,525		3.70		1.40	to	1.60		25.12		to	24.85

MG3
2023		446		32.8055	to	32.0299		14,538		2.16		1.45	to	1.60		11.10		to	10.93
2022		1,087		29.5283	to	28.8733		32,012		0.98		1.45	to	1.60		(10.10	)	to	(10.24	)
2021		1,230		32.8472	to	32.1667		40,316		0.79		1.45	to	1.60		29.09		to	28.90
2020		1,429		25.4449	to	24.9551		36,289		1.24		1.45	to	1.60		2.36		to	2.21
2019		1,443		24.8581	to	24.4164		35,825		1.29		1.45	to	1.60		29.22		to	29.03

-58 -

DELAWARE LIFE NY VARIABLE ACCOUNT C - FUTURITY

(A Separate Account of Delaware Life Insurance Company of New York)

10. FINANCIAL HIGHLIGHTS (CONTINUED)


	At December 31,								For the years ended December 31,
	Units		Unit Value⁴				Net Assets		Investment Income Ratio¹		Expense Ratio lowest to highest²				Total Return³
PK8
2023		703		$31.0816	to	$30.0962		$21,682		5.69%		1.45%	to	1.60%		9.54%		to	9.37%
2022		804		28.3751	to	27.5168		22,669		4.80		1.45	to	1.60		(16.95	)	to	(17.08	)
2021		928		34.1669	to	33.1830		31,561		4.48		1.45	to	1.60		(3.99	)	to	(4.13	)
2020		925		35.5852	to	34.6124		32,789		4.56		1.45	to	1.60		5.15		to	5.00
2019		967		33.8408	to	32.9653		32,614		4.42		1.45	to	1.60		13.13		to	12.97

P06
2023		865		16.4122	to	15.8919		14,006		3.01		1.45	to	1.60		2.17		to	2.02
2022		936		16.0631	to	15.5771		14,851		6.41		1.45	to	1.60		(13.18	)	to	(13.31	)
2021		2,332			17.9694			41,905		4.95			1.60					3.92
2020		2,332			17.2910			40,329		1.43			1.60					9.93
2019		2,333			15.7290			36,691		1.66			1.60					6.72

P07
2023		1,970		16.3402	to	15.8221		31,854		3.56		1.45	to	1.60		4.41		to	4.25
2022		2,110		15.6501	to	15.1767		32,743		2.59		1.45	to	1.60		(15.55	)	to	(15.67	)
2021		2,412		18.5312	to	17.9975		44,371		1.82		1.45	to	1.60		(2.70	)	to	(2.84	)
2020		2,451		19.0448	to	18.5241		46,376		2.13		1.45	to	1.60		7.08		to	6.92
2019		2,590		17.7850	to	17.3248		45,808		3.01		1.45	to	1.60		6.80		to	6.64

R03⁵
2019		-			41.8362			-		-			1.60					34.68

²Ratio represents the contract expenses of the Sub-Account, consisting primarily of mortality and expense charges and distribution charges. The ratio includes 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 underlying mutual fund are excluded.

⁴ The unit values are not a direct calculation of net assets over the number of units allocated to the Sub-Account. The unit values are presented as a range of maximum to minimum values based on the product grouping representing the corresponding lowest to highest expense ratio amounts. Some unit values may be outside of the range due to timing of the related Sub-Account level’s commencement date. Unit values of product pricing levels with zero units during the period are excluded when determining the range.

⁵Rydex VT NASDAQ-100 Fund Sub-Account (R03) is active but has zero balance, and therefore is not reported on the Statements of Operations and Statements of Changes in Net Assets.

- 59 -