KBL VARIABLE ACCOUNT A

KBL Variable Account A

Financial Statements as of and for the Year Ended December 31, 2023

and Report of Independent Registered Public Accounting Firm

DELAWARE LIFE KBL VARIABLE ACCOUNT A

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

Index

December 31, 2023


	Page(s)

Report of Independent Registered Public Accounting Firm		1-3

Financial Statements

Statement of Assets and Liabilities		4-6

Statements of Operations		7-20

Statements of Changes in Net Assets		21-42

Notes to the Financial Statements		43-58

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 KBL Variable Account A:

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 KBL Variable Account A (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 Sustainable Global Thematic Portfolio Class B Sub-Account (A70) (1)

AB VPS Relative Value Portfolio (Class A) Sub-Account (AG9) (1) (2)

AB VPS Relative Value Portfolio (Class B) Sub-Account (A71) (1) (3)

AB VPS Intermediate Bond Portfolio (Class A) Sub-Account (AL4) (4)

AB VPS Intermediate Bond Portfolio (Class B) Sub-Account (AC5) (4)

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

Alger Small Cap Growth Portfolio I-2 Sub-Account (A51) (1)

Columbia Variable Portfolio - Government Money Market Fund Class 1 Sub-Account (C75) (1)

Columbia Variable Portfolio - Dividend Opportunity Fund Class 1 Sub-Account (C25) (1)

Columbia Variable Portfolio - Dividend Opportunity Fund Class 2 Sub-Account (C49) (1)

Columbia Variable Portfolio - Income Opportunities Fund Class 1 Sub-Account (C36) (1)

Columbia Variable Portfolio - Income Opportunities Fund Class 2 Sub-Account (C76) (1)

Columbia Variable Portfolio - Overseas Core Fund Class 1 Sub-Account (C37) (1)

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

Columbia Variable Portfolio - Large Cap Growth Fund Class 1 Sub-Account (C59) (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 - Small Cap Value Fund Class 1 Sub-Account (C39) (1)

Columbia Variable Portfolio - Small Cap Value Fund Class 2 Sub-Account (C71) (1)

Columbia Variable Portfolio - Small Company Growth Fund Class 1 Sub-Account (C72) (1)

Columbia Variable Portfolio - Strategic Income Fund Class 1 Sub-Account (151) (1)

Columbia Variable Portfolio - Strategic Income Fund Class 2 Sub-Account (C73) (1)

Columbia Variable Portfolio - U.S. Government Mortgage Fund Class 1 Sub-Account (C69) (1)

Columbia Variable Portfolio - U.S. Government Mortgage Fund Class 2 Sub-Account (C70) (1)

Fidelity VIP Dynamic Capital Appreciation Portfolio (Service Class 2) Sub-Account (FD8) (1)

Fidelity VIP Equity-Income Portfolio (Service Class 2) Sub-Account (F97) (1)

Fidelity VIP Growth Opportunities Portfolio (Service Class 2) Sub-Account (F28) (1)

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

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

MFS VIT I Growth Series Initial Class Sub-Account (M31) (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 Total Return Bond Series Initial Class Sub-Account (M06) (1)

MFS VIT I Research Series Initial Class Sub-Account (M33) (1)

Rydex VT NASDAQ-100 Fund Sub-Account (R03) (1)

Wanger International Sub-Account (W39) (1)

Wanger Select Fund Sub-Account (W41) (5)

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 A).

(3)

Formerly AB VPS Growth and Income Portfolio (Class B).

(4)

Statements of changes in net assets for the period January 1, 2022 through March 3, 2022.

(5)

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.

KBL VARIABLE ACCOUNT A

(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		Dividend Receivable		Total assets		Payable to Sponsor		Net Assets

AB VPS Sustainable Global Thematic Portfolio Class B Sub-Account (A70)		5,245	$	165,770	$	162,862	$	-	$	-	$	162,862	$	12	$	162,850
AB VPS Relative Value Portfolio (Class A) Sub-Account (AG9) ¹		4,281		124,227		126,275		-		-		126,275		10		126,265
AB VPS Relative Value Portfolio (Class B) Sub-Account (A71) ¹		18,747		503,986		539,535		-		-		539,535		2,973		536,562
AB VPS Intermediate Bond Portfolio (Class A) Sub-Account (AL4) ²		-		-		-		-		-		-		-		-
AB VPS Intermediate Bond Portfolio (Class B) Sub-Account (AC5) ²		-		-		-		-		-		-		-		-
AB VPS Sustainable International Thematic Portfolio (Class B) Sub-Account (AM2)		4,677		91,306		81,054		-		-		81,054		6		81,048
Alger Small Cap Growth Portfolio I-2 Sub-Account (A51)		19,930		453,193		329,444		-		-		329,444		62		329,382
Columbia Variable Portfolio - Government Money Market Fund Class 1 Sub-Account (C75)		2,778,233		2,778,233		2,778,233		-		382		2,778,615		10,397		2,768,218
Columbia Variable Portfolio - Dividend Opportunity Fund Class 1 Sub-Account (C25)		25,210		552,980		989,255		-		-		989,255		298		988,957
Columbia Variable Portfolio - Dividend Opportunity Fund Class 2 Sub-Account (C49)		13,978		335,936		529,776		-		-		529,776		58,811		470,965
Columbia Variable Portfolio - Income Opportunities Fund Class 1 Sub-Account (C36)		5,174		37,196		32,854		-		-		32,854		3		32,851
Columbia Variable Portfolio - Income Opportunities Fund Class 2 Sub-Account (C76)		21,147		144,541		133,225		-		-		133,225		17		133,208
Columbia Variable Portfolio - Overseas Core Fund Class 1 Sub-Account (C37)		13,981		177,213		186,647		24		-		186,671		14		186,657
Columbia Variable Portfolio - Overseas Core Fund Class 2 Sub-Account (C58)		2,385		31,196		31,531		-		-		31,531		2		31,529
Columbia Variable Portfolio - Large Cap Growth Fund Class 1 Sub-Account (C59)		23,461		256,591		874,612		-		-		874,612		217		874,395
Columbia Variable Portfolio - Large Cap Growth Fund Class 2 Sub-Account (C60)		16,133		264,109		581,121		-		-		581,121		485		580,636
Columbia Variable Portfolio - Select Mid Cap Value Fund Class 1 Sub-Account (C66)		9,278		222,830		341,799		-		-		341,799		50,983		290,816
Columbia Variable Portfolio - Large Cap Index Fund Class 2 Sub-Account (C68)		23,928		333,524		936,545		-		-		936,545		450		936,095
Columbia Variable Portfolio - Small Cap Value Fund Class 1 Sub-Account (C39)		10,604		149,023		137,634		-		-		137,634		11		137,623
Columbia Variable Portfolio - Small Cap Value Fund Class 2 Sub-Account (C71)		24,651		285,624		315,774		-		-		315,774		64,238		251,536
Columbia Variable Portfolio - Small Company Growth Fund Class 1 Sub-Account (C72)		7,509		92,878		87,484		-		-		87,484		7		87,477
Columbia Variable Portfolio - Strategic Income Fund Class 1 Sub-Account (151)		76,116		303,100		281,631		21		-		281,652		21		281,631
Columbia Variable Portfolio - Strategic Income Fund Class 2 Sub-Account (C73)		95,663		385,816		349,169		-		-		349,169		375		348,794
Columbia Variable Portfolio - U.S. Government Mortgage Fund Class 1 Sub-Account (C69)		16,966		173,514		151,504		18		-		151,522		12		151,510
Columbia Variable Portfolio - U.S. Government Mortgage Fund Class 2 Sub-Account (C70)		73,207		762,616		652,273		-		-		652,273		1,196		651,077
Fidelity VIP Dynamic Capital Appreciation Portfolio (Service Class 2) Sub-Account (FD8)		1,829		21,272		29,224		-		-		29,224		2		29,222
Fidelity VIP Equity-Income Portfolio (Service Class 2) Sub-Account (F97)		33,218		721,114		794,248		-		-		794,248		3,483		790,765
Fidelity VIP Growth Opportunities Portfolio (Service Class 2) Sub-Account (F28)		7,373		343,642		427,574		-		-		427,574		33		427,541
Franklin Templeton Developing Markets VIP Fund Class 2 Sub-Account (T21)		3,529		31,215		29,043		-		-		29,043		2		29,041
Invesco V.I. American Franchise Fund Series I Sub-Account (V15)		6,091		377,167		359,154		-		-		359,154		1,017		358,137
Invesco V.I. Core Equity Fund I Sub-Account (A39)		10,541		321,943		308,754		-		-		308,754		915		307,839
Invesco V.I. EQV International Equity Fund Series I Sub-Account (A21)		9,672		347,794		329,718		-		-		329,718		25		329,693
MFS VIT I Growth Series Service Class Sub-Account (M80)		14,205		731,240		790,951		-		-		790,951		1,085		789,866
MFS VIT I Growth Series Initial Class Sub-Account (M31)		28,684		1,597,668		1,729,355		-		-		1,729,355		423		1,728,932
MFS VIT II Massachusetts Investors Growth Stock Portfolio S Class Sub-Account (MB3)		23,267		455,087		514,198		-		-		514,198		39		514,159
MFS VIT I Investors Trust Series (Service Class) Sub-Account (M10)		10,339		316,283		364,755		-		-		364,755		464		364,291
MFS VIT I New Discovery Series Service Class Sub-Account (M42)		28,690		412,781		289,765		-		-		289,765		22		289,743
MFS VIT I Total Return Bond Series Initial Class Sub-Account (M06)		421		5,557		4,926		-		-		4,926		-		4,926
MFS VIT I Research Series Initial Class Sub-Account (M33)		10,718		324,939		342,656		-		-		342,656		159		342,497
Rydex VT NASDAQ-100 Fund Sub-Account (R03)		3,987		182,558		282,749		-		-		282,749		22		282,727
Wanger International Sub-Account (W39)		12,603		275,791		256,842		-		-		256,842		20		256,822
Wanger Select Fund Sub-Account (W41) ³		-		-		-		-		-		-		-		-
Wanger Acorn Sub-Account (W42)		94,681		1,304,346		1,262,102		-		-		1,262,102		7,880		1,254,222

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 was closed in 2022 due to merger and is not reported in the Statements of Operations.

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.

- 4 -

KBL VARIABLE ACCOUNT A

(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

A70		8,885	$	162,850	$	-	$	162,850
AG9		2,597		126,265		-		126,265
A71		14,711		499,039		37,523		536,562
AL4		-		-		-		-
AC5		-		-		-		-
AM2		4,237		81,048		-		81,048
A51		8,825		328,387		995		329,382
C75		291,523		2,642,928		125,290		2,768,218
C25		43,259		974,591		14,366		988,957
C49		23,837		445,523		25,442		470,965
C36		2,478		32,851		-		32,851
C76		10,286		131,892		1,316		133,208
C37		13,532		186,426		231		186,657
C58		2,360		31,529		-		31,529
C59		21,052		833,129		41,266		874,395
C60		14,442		562,048		18,588		580,636
C66		13,263		288,306		2,510		290,816
C68		26,742		936,095		-		936,095
C39		2,254		137,623		-		137,623
C71		5,358		251,536		-		251,536
C72		636		87,477		-		87,477
151		7,976		281,429		202		281,631
C73		10,452		339,221		9,573		348,794
C69		15,323		151,340		170		151,510
C70		68,038		626,071		25,006		651,077
FD8		605		29,222		-		29,222
F97		24,414		765,977		24,788		790,765
F28		9,643		427,541		-		427,541
T21		1,354		29,041		-		29,041
V15		10,210		322,589		35,548		358,137
A39		10,904		275,831		32,008		307,839
A21		12,821		329,693		-		329,693
M80		10,805		753,089		36,777		789,866

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

- 5 -

KBL VARIABLE ACCOUNT A

(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
M31		22,368	$	1,704,862	$	24,070	$	1,728,932
MB3		20,274		514,159		-		514,159
M10		11,751		345,903		18,388		364,291
M42		9,433		289,743		-		289,743
M06		244		4,926		-		4,926
M33		5,909		339,786		2,711		342,497
R03		11,490		282,727		-		282,727
W39		8,505		256,822		-		256,822
W41		-		-		-		-
W42		25,184		1,142,342		111,880		1,254,222

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

- 6 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2023


	A70 Sub-Account			AG9 Sub-Account			A71 Sub-Account

Income:
Dividend income	$	56		$	1,769		$	6,673

Expenses:
Mortality and expense risk charges		(2,290	)		(1,460	)		(6,608	)
Distribution and administrative expense charges		(276	)		(175	)		(732	)

Net investment income (loss)		(2,510	)		134			(667	)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(5,130	)		(132	)		1,464
Realized gain distributions		11,971			9,304			42,150

Net realized gains (losses)		6,841			9,172			43,614


Net change in unrealized appreciation (depreciation)		16,352			2,712			8,529


Net realized and change in unrealized gains (losses)		23,193			11,884			52,143


Net increase (decrease) in net assets from operations	$	20,683		$	12,018		$	51,476

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

- 7 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	AM2 Sub-Account			A51 Sub-Account			C75 Sub-Account
Income:
Dividend income	$	-		$	-		$	133,057

Expenses:
Mortality and expense risk charges		(955	)		(3,792	)		(35,775	)
Distribution and administrative expense charges		(114	)		(454	)		(4,114	)

Net investment income (loss)		(1,069	)		(4,246	)		93,168


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		48			(34,985	)		-
Realized gain distributions		2,929			-			-

Net realized gains (losses)		2,977			(34,985	)		-


Net change in unrealized appreciation (depreciation)		6,001			82,073			-


Net realized and change in unrealized gains (losses)		8,978			47,088			-


Net increase (decrease) in net assets from operations	$	7,909		$	42,842		$	93,168

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

- 8 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C25 Sub-Account		C49 Sub-Account		C36 Sub-Account

Income:
Dividend income	$	-	$	-	$	1,618

Expenses:
Mortality and expense risk charges		(12,451)		(6,647)		(388)
Distribution and administrative expense charges		(1,478)		(662)		(47)

Net investment income (loss)		(13,929)		(7,309)		1,183


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		88,883		58,507		(517)
Realized gain distributions		-		-		-

Net realized gains (losses)		88,883		58,507		(517)


Net change in unrealized appreciation (depreciation)		(41,058)		(34,353)		2,339


Net realized and change in unrealized gains (losses)		47,825		24,154		1,822


Net increase (decrease) in net assets from operations	$	33,896	$	16,845	$	3,005

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

- 9 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C76 Sub-Account		C37 Sub-Account		C58 Sub-Account

Income:
Dividend income	$	12,835	$	3,527	$	498

Expenses:
Mortality and expense risk charges		(2,897)		(2,284)		(370)
Distribution and administrative expense charges		(346)		(274)		(44)

Net investment income (loss)		9,592		969		84


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(34,790)		(2,742)		(124)
Realized gain distributions		-		-		-

Net realized gains (losses)		(34,790)		(2,742)		(124)


Net change in unrealized appreciation (depreciation)		40,128		25,830		3,861


Net realized and change in unrealized gains (losses)		5,338		23,088		3,737


Net increase (decrease) in net assets from operations	$	14,930	$	24,057	$	3,821

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

- 10 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C59		C60		C66
	Sub-Account		Sub-Account		Sub-Account

Income:
Dividend income	$	-	$	-	$	-

Expenses:
Mortality and expense risk charges		(10,345)		(6,386)		(4,348)
Distribution and administrative expense charges		(1,185)		(740)		(438)

Net investment income (loss)		(11,530)		(7,126)		(4,786)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		124,161		44,454		54,716
Realized gain distributions		-		-		-

Net realized gains (losses)		124,161		44,454		54,716


Net change in unrealized appreciation (depreciation)		171,146		135,985		(20,480)


Net realized and change in unrealized gains (losses)		295,307		180,439		34,236


Net increase (decrease) in net assets from operations	$	283,777	$	173,313	$	29,450

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

- 11 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C68		C39		C71
	Sub-Account		Sub-Account		Sub-Account

Income:
Dividend income	$	-	$	1,017	$	1,237

Expenses:
Mortality and expense risk charges		(11,251)		(1,663)		(3,587)
Distribution and administrative expense charges		(1,351)		(199)		(337)

Net investment income (loss)		(12,602)		(845)		(2,687)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		98,470		(9,671)		(13,382)
Realized gain distributions		-		9,810		21,067

Net realized gains (losses)		98,470		139		7,685


Net change in unrealized appreciation (depreciation)		108,895		25,075		49,345


Net realized and change in unrealized gains (losses)		207,365		25,214		57,030


Net increase (decrease) in net assets from operations	$	194,763	$	24,369	$	54,343

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

- 12 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C72		151		C73
	Sub-Account		Sub-Account		Sub-Account
Income:
Dividend income	$	-	$	10,491	$	11,998

Expenses:
Mortality and expense risk charges		(1,068)		(3,565)		(4,295)
Distribution and administrative expense charges		(129)		(427)		(500)

Net investment income (loss)		(1,197)		6,499		7,203


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(22,680)		(15,481)		(5,235)
Realized gain distributions		-		-		-

Net realized gains (losses)		(22,680)		(15,481)		(5,235)


Net change in unrealized appreciation (depreciation)		43,049		31,061		23,500


Net realized and change in unrealized gains (losses)		20,369		15,580		18,265


Net increase (decrease) in net assets from operations	$	19,172	$	22,079	$	25,468

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

- 13 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	C69		C70		FD8
	Sub-Account		Sub-Account		Sub-Account
Income:
Dividend income	$	4,118	$	16,152	$	30

Expenses:
Mortality and expense risk charges		(1,841)		(7,880)		(322)
Distribution and administrative expense charges		(221)		(905)		(38)

Net investment income (loss)		2,056		7,367		(330)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(1,994)		(13,438)		477
Realized gain distributions		-		-		1,314

Net realized gains (losses)		(1,994)		(13,438)		1,791


Net change in unrealized appreciation (depreciation)		6,101		31,673		4,781


Net realized and change in unrealized gains (losses)		4,107		18,235		6,572


Net increase (decrease) in net assets from operations	$	6,163	$	25,602	$	6,242

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

- 14 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	F97		F28		T21
	Sub-Account		Sub-Account		Sub-Account

Income:
Dividend income	$	13,270	$	-	$	577

Expenses:
Mortality and expense risk charges		(9,428)		(4,751)		(346)
Distribution and administrative expense charges		(1,089)		(571)		(42)

Net investment income (loss)		2,753		(5,322)		189


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		17,403		28,621		15
Realized gain distributions		22,771		-		21

Net realized gains (losses)		40,174		28,621		36


Net change in unrealized appreciation (depreciation)		21,918		113,171		2,674


Net realized and change in unrealized gains (losses)		62,092		141,792		2,710


Net increase (decrease) in net assets from operations	$	64,845	$	136,470	$	2,899

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

- 15 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	V15		A39		A21
	Sub-Account		Sub-Account		Sub-Account

Income:
Dividend income	$	-	$	2,130	$	617

Expenses:
Mortality and expense risk charges		(4,074)		(3,585)		(4,020)
Distribution and administrative expense charges		(437)		(381)		(483)

Net investment income (loss)		(4,511)		(1,836)		(3,886)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(14,136)		(8,791)		(4,605)
Realized gain distributions		7,091		6,872		231

Net realized gains (losses)		(7,045)		(1,919)		(4,374)


Net change in unrealized appreciation (depreciation)		120,466		60,362		58,314


Net realized and change in unrealized gains (losses)		113,421		58,443		53,940


Net increase (decrease) in net assets from operations	$	108,910	$	56,607	$	50,054

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

- 16 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	M80		M31		MB3
	Sub-Account		Sub-Account		Sub-Account

Income:
Dividend income	$	-	$	-	$	236

Expenses:
Mortality and expense risk charges		(9,585)		(20,237)		(5,971)
Distribution and administrative expense charges		(1,097)		(2,403)		(717)

Net investment income (loss)		(10,682)		(22,640)		(6,452)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		41,137		116,562		4,828
Realized gain distributions		65,633		126,882		25,516

Net realized gains (losses)		106,770		243,444		30,344


Net change in unrealized appreciation (depreciation)		121,893		252,307		71,440


Net realized and change in unrealized gains (losses)		228,663		495,751		101,784


Net increase (decrease) in net assets from operations	$	217,981	$	473,111	$	95,332

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

- 17 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	M10		M42		M06
	Sub-Account		Sub-Account		Sub-Account

Income:
Dividend income	$	1,582	$	-	$	151

Expenses:
Mortality and expense risk charges		(4,262)		(3,469)		(59)
Distribution and administrative expense charges		(485)		(417)		(7)

Net investment income (loss)		(3,165)		(3,886)		85


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		13,877		(8,917)		(11)
Realized gain distributions		19,271		-		-

Net realized gains (losses)		33,148		(8,917)		(11)


Net change in unrealized appreciation (depreciation)		23,558		45,604		199


Net realized and change in unrealized gains (losses)		56,706		36,687		188


Net increase (decrease) in net assets from operations	$	53,541	$	32,801	$	273

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

- 18 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	M33		R03		W39
	Sub-Account		Sub-Account		Sub-Account

Income:
Dividend income	$	1,669	$	-	$	783

Expenses:
Mortality and expense risk charges		(4,088)		(3,956)		(2,993)
Distribution and administrative expense charges		(488)		(475)		(359)

Net investment income (loss)		(2,907)		(4,431)		(2,569)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		6,755		55,484		(7,224)
Realized gain distributions		17,639		-		-

Net realized gains (losses)		24,394		55,484		(7,224)


Net change in unrealized appreciation (depreciation)		41,156		74,996		45,152


Net realized and change in unrealized gains (losses)		65,550		130,480		37,928


Net increase (decrease) in net assets from operations	$	62,643	$	126,049	$	35,359

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

- 19 -

KBL VARIABLE ACCOUNT A

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

STATEMENTS OF OPERATIONS (CONTINUED)

FOR THE YEAR ENDED DECEMBER 31, 2023


	W41		W42
	Sub-Account		Sub-Account

Income:
Dividend income	$	-	$	-

Expenses:
Mortality and expense risk charges		(1,622)		(13,323)
Distribution and administrative expense charges		(165)		(1,448)

Net investment income (loss)		(1,787)		(14,771)


Net realized and change in unrealized gains (losses):
Net realized gains (losses) on sale of investments		(182,262)		(115,048)
Realized gain distributions		-		-

Net realized gains (losses)		(182,262)		(115,048)


Net change in unrealized appreciation (depreciation)		220,040		314,180


Net realized and change in unrealized gains (losses)		37,778		199,132


Net increase (decrease) in net assets from operations	$	35,991	$	184,361

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

- 20 -

KBL VARIABLE ACCOUNT A

(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				AG9 Sub-Account
	December 31, 2023		December 31, 2022		December 31, 2023		December 31, 2022
Operations:
Net investment income (loss)	$	(2,510)	$	(2,890)	$	134	$	25
Net realized gains (losses)		6,841		23,718		9,172		18,707
Net change in unrealized appreciation (depreciation)		16,352		(98,794)		2,712		(25,527)
Increase (decrease) from operations		20,683		(77,966)		12,018		(6,795)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-		3,545		-		-
Transfers between Sub-Accounts (including the Fixed Account), net		213		549		-		-
Withdrawals, surrenders, annuitizations and contract charges		(46,606)		(18,330)		(2,166)		-
Increase (decrease) from contract owner transactions		(46,393)		(14,236)		(2,166)		-

*Annuitization Activity:*
Annuitizations		-		-		-		-
Annuity payments and contract charges		-		-		-		-
Transfers between Sub-Accounts, net		-		-		-		-
Adjustments to annuity reserves		-		-		-		-
Net annuitization activity		-		-		-		-

Total increase (decrease) in net assets		(25,710)		(92,202)		9,852		(6,795)

Net assets at beginning of year		188,560		280,762		116,413		123,208
Net assets at end of year	$	162,850	$	188,560	$	126,265	$	116,413

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

- 21 -

KBL VARIABLE ACCOUNT A

(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


	A71 Sub-Account				AL4 Sub-Account⁴
	December 31, 2023		December 31, 2022		December 31, 2023		December 31, 2022
Operations:
Net investment income (loss)	$	(667)	$	(1,721)	$	-	$	(321)
Net realized gains (losses)		43,614		90,796		-		(12,904)
Net change in unrealized appreciation (depreciation)		8,529		(126,474)		-		7,254
Increase (decrease) from operations		51,476		(37,399)		-		(5,971)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		18,795		51,251		-		-
Transfers between Sub-Accounts (including the Fixed Account), net		1,545		(11,830)		-		(133,080)
Withdrawals, surrenders, annuitizations and contract charges		(126,288)		(97,010)		-		(1,174)
Increase (decrease) from contract owner transactions		(105,948)		(57,589)		-		(134,254)

*Annuitization Activity:*
Annuitizations		25,206		24,873		-		-
Annuity payments and contract charges		(11,157)		(2,819)		-		70
Transfers between Sub-Accounts, net		-		-		-		-
Adjustments to annuity reserves		(2,937)		5		-		733
Net annuitization activity		11,112		22,059		-		803

Total increase (decrease) in net assets		(43,360)		(72,929)		-		(139,422)

Net assets at beginning of year		579,922		652,851		-		139,422
Net assets at end of year	$	536,562	$	579,922	$	-	$	-

⁴ This Sub-Account was closed in 2022 due to merger.

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

- 22 -

KBL VARIABLE ACCOUNT A

(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


	AC5 Sub-Account⁴				AM2 Sub-Account
	December 31, 2023		December 31, 2022		December 31, 2023		December 31, 2022
Operations:
Net investment income (loss)	$	-	$	(196)	$	(1,069)	$	(1,100)
Net realized gains (losses)		-		(5,021)		2,977		13,337
Net change in unrealized appreciation (depreciation)		-		1,495		6,001		(41,933)
Increase (decrease) from operations		-		(3,722)		7,909		(29,696)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-		-		-		-
Transfers between Sub-Accounts (including the Fixed Account), net		-		(81,473)		-		-
Withdrawals, surrenders, annuitizations and contract charges		-		-		(120)		(147)
Increase (decrease) from contract owner transactions		-		(81,473)		(120)		(147)

*Annuitization Activity:*
Annuitizations		-		-		-		-
Annuity payments and contract charges		-		-		-		-
Transfers between Sub-Accounts, net		-		-		-		(385)
Adjustments to annuity reserves		-		-		-		-
Net annuitization activity		-		-		-		(385)

Total increase (decrease) in net assets		-		(85,195)		7,789		(30,228)

Net assets at beginning of year		-		85,195		73,259		103,487
Net assets at end of year	$	-	$	-	$	81,048	$	73,259

⁴ This Sub-Account was closed in 2022 due to merger.

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

- 23 -

KBL VARIABLE ACCOUNT A

(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					C75 Sub-Account
	December 31, 2023			December 31, 2022		December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	(4,246	)	$	(4,787)	$	93,168		$	(6,530)
Net realized gains (losses)		(34,985	)		27,100		-			-
Net change in unrealized appreciation (depreciation)		82,073			(209,615)		-			-
Increase (decrease) from operations		42,842			(187,302)		93,168			(6,530)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		5,470			7,149		21,744			113,787
Transfers between Sub-Accounts (including the Fixed Account), net		(4	)		1,386		29,854			184,844
Withdrawals, surrenders, annuitizations and contract charges		(9,512	)		(20,929)		(338,514	)		(399,368)
Increase (decrease) from contract owner transactions		(4,046	)		(12,394)		(286,916	)		(100,737)

*Annuitization Activity:*
Annuitizations		1,072			-		84,897			62,376
Annuity payments and contract charges		(120	)		-		(37,274	)		(13,595)
Transfers between Sub-Accounts, net		-			-		(230	)		(232)
Adjustments to annuity reserves		(37	)		-		(8,287	)		3,228
Net annuitization activity		915			-		39,106			51,777

Total increase (decrease) in net assets		39,711			(199,696)		(154,642	)		(55,490)

Net assets at beginning of year		289,671			489,367		2,922,860			2,978,350
Net assets at end of year	$	329,382		$	289,671	$	2,768,218		$	2,922,860

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

- 24 -

KBL VARIABLE ACCOUNT A

(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


	C25 Sub-Account					C49 Sub-Account
	December 31, 2023			December 31, 2022		December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	(13,929	)	$	(14,686)	$	(7,309	)	$	(8,156)
Net realized gains (losses)		88,883			50,490		58,507			94,906
Net change in unrealized appreciation (depreciation)		(41,058	)		(63,240)		(34,353	)		(103,563)
Increase (decrease) from operations		33,896			(27,436)		16,845			(16,813)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		9,989			-		3,161			79,302
Transfers between Sub-Accounts (including the Fixed Account), net		10,600			(4,129)		5,743			(11,428)
Withdrawals, surrenders, annuitizations and contract charges		(113,078	)		(63,045)		(78,672	)		(131,399)
Increase (decrease) from contract owner transactions		(92,489	)		(67,174)		(69,768	)		(63,525)

*Annuitization Activity:*
Annuitizations		9,036			6,295		38,761			38,399
Annuity payments and contract charges		(2,281	)		(1,153)		(18,760	)		(7,108)
Transfers between Sub-Accounts, net		(151	)		(150)		(7,290	)		(8,491)
Adjustments to annuity reserves		(1,267	)		(41)		(24,461	)		(34,308)
Net annuitization activity		5,337			4,951		(11,750	)		(11,508)

Total increase (decrease) in net assets		(53,256	)		(89,659)		(64,673	)		(91,846)

Net assets at beginning of year		1,042,213			1,131,872		535,638			627,484
Net assets at end of year	$	988,957		$	1,042,213	$	470,965		$	535,638

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

- 25 -

KBL VARIABLE ACCOUNT A

(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


	C36 Sub-Account					C76 Sub-Account
	December 31, 2023			December 31, 2022		December 31, 2023			December 31, 2022
Operations:
Net investment income (loss)	$	1,183		$	1,265	$	9,592		$	11,438
Net realized gains (losses)		(517	)		1,007		(34,790	)		4,110
Net change in unrealized appreciation (depreciation)		2,339			(6,175)		40,128			(53,368)
Increase (decrease) from operations		3,005			(3,903)		14,930			(37,820)

Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-		2,134			-
Transfers between Sub-Accounts (including the Fixed Account), net		-			-		1,346			(22,370)
Withdrawals, surrenders, annuitizations and contract charges		(926	)		(12)		(144,315	)		(3,855)
Increase (decrease) from contract owner transactions		(926	)		(12)		(140,835	)		(26,225)

*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		-			-		-			(12,969)
Transfers between Sub-Accounts, net		-			-		(1,316	)		(1,325)
Adjustments to annuity reserves		-			-		(1	)		14
Net annuitization activity		-			-		(1,317	)		(14,280)

Total increase (decrease) in net assets		2,079			(3,915)		(127,222	)		(78,325)

Net assets at beginning of year		30,772			34,687		260,430			338,755
Net assets at end of year	$	32,851		$	30,772	$	133,208		$	260,430

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

- 26 -

KBL VARIABLE ACCOUNT A

(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


	C37 Sub-Account						C58 Sub-Account

	December 31, 2023			December 31, 2022			December 31, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	969		$	(986	)	$	84		$	(187	)
Net realized gains (losses)		(2,742	)		13,759			(124	)		2,036
Net change in unrealized appreciation (depreciation)		25,830			(46,977	)		3,861			(7,376	)

Increase (decrease) from operations		24,057			(34,204	)		3,821			(5,527	)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		11,141			-			-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(481	)		910			93			(219	)
Withdrawals, surrenders, annuitizations and contract charges		(22,934	)		(18,012	)		(467	)		(792	)

Increase (decrease) from contract owner transactions		(12,274	)		(17,102	)		(374	)		(1,011	)


*Annuitization Activity:*
Annuitizations		-			-			-			-
Annuity payments and contract charges		-			-			-			-
Transfers between Sub-Accounts, net		(228	)		(211	)		-			-
Adjustments to annuity reserves		3			(4	)		-			-

Net annuitization activity		(225	)		(215	)		-			-


Total increase (decrease) in net assets		11,558			(51,521	)		3,447			(6,538	)

Net assets at beginning of year		175,099			226,620			28,082			34,620

Net assets at end of year	$	186,657		$	175,099		$	31,529		$	28,082

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

- 27 -

KBL VARIABLE ACCOUNT A

(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


	C59 Sub-Account					C60 Sub-Account
	December 31,			December 31,		December 31,			December 31,
	2023			2022		2023			2022

Operations:
Net investment income (loss)	$	(11,530	)	$	(11,655)	$	(7,126	)	$	(7,125)
Net realized gins (losses)		124,161			18,680		44,454			56,337
Net change in unrealized appreciation (depreciation)		171,146			(359,101)		135,985			(271,886)

Increase (decrease) from operations		283,777			(352,076)		173,313			(222,674)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		4,377			-		-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(4,344	)		5,470		(5,198	)		6,748
Withdrawals, surrenders, annuitizations and contract charges		(132,309	)		(14,408)		(18,246	)		(42,257)

Increase (decrease) from contract owner transactions		(132,276	)		(8,938)		(23,444	)		(35,509)


*Annuitization Activity:*
Annuitizations		1,137			-		-			-
Annuity payments and contract charges		(6,576	)		(5,596)		(2,141	)		(2,494)
Transfers between Sub-Accounts, net		-			-		-			-
Adjustments to annuity reserves		418			792		(467	)		(10)

Net annuitization activity		(5,021	)		(4,804)		(2,608	)		(2,504)


Total increase (decrease) in net assets		146,480			(365,818)		147,261			(260,687)

Net assets at beginning of year		727,915			1,093,733		433,375			694,062

Net assets at end of year	$	874,395		$	727,915	$	580,636		$	433,375

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

- 28 -

KBL VARIABLE ACCOUNT A

(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)	$	(4,786	)	$	(5,318)	$	(12,602	)	$	(13,165)
Net realized gains (losses)		54,716			81,653		98,470			89,495
Net change in unrealized appreciation (depreciation)		(20,480	)		(121,382)		108,895			(299,140)

Increase (decrease) from operations		29,450			(45,047)		194,763			(222,810)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		5,218			68,431		715			-
Transfers between Sub-Accounts (including the Fixed Account), net		2,117			(7,775)		(14,202	)		(20,540)
Withdrawals, surrenders, annuitizations and contract charges		(73,960	)		(113,496)		(85,790	)		(60,505)

Increase (decrease) from contract owner transactions		(66,625	)		(52,840)		(99,277	)		(81,045)


*Annuitization Activity:*
Annuitizations		32,175			33,170		-			-
Annuity payments and contract charges		(14,128	)		(3,666)		(1,902	)		(3,272)
Transfers between Sub-Accounts, net		(2,454	)		(2,888)		-			-
Adjustments to annuity reserves		(22,571	)		(28,372)		(25	)		(130)

Net annuitization activity		(6,978	)		(1,756)		(1,927	)		(3,402)


Total increase (decrease) in net assets		(44,153	)		(99,643)		93,559			(307,257)

Net assets at beginning of year		334,969			434,612		842,536			1,149,793

Net assets at end of year	$	290,816		$	334,969	$	936,095		$	842,536

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

- 29 -

KBL VARIABLE ACCOUNT A

(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


	C39 Sub-Account						C71 Sub-Account
	December 31,			December 31,			December 31,			December 31,
	2023			2022			2023			2022

Operations:
Net investment income (loss)	$	(845	)	$	(901	)	$	(2,687	)	$	(2,654	)
Net realized gains (losses)		139			50,470			7,685			76,646
Net change in unrealized appreciation (depreciation)		25,075			(65,154	)		49,345			(105,731	)

Increase (decrease) from operations		24,369			(15,585	)		54,343			(31,739	)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-			-			79,484
Transfers between Sub-Accounts (including the Fixed Account), net		-			-			(1,302	)		(5,239	)
Withdrawals, surrenders, annuitizations and contract charges		(21,209	)		(4,606	)		(41,170	)		(118,354	)

Increase (decrease) from contract owner transactions		(21,209	)		(4,606	)		(42,472	)		(44,109	)


*Annuitization Activity:*
Annuitizations		-			-			36,874			36,983
Annuity payments and contract charges		-			-			(16,713	)		(4,116	)
Transfers between Sub-Accounts, net	-			-			-			-
Adjustments to annuity reserves		-			-			(31,784	)		(32,430	)

Net annuitization activity		-			-			(11,623	)		437

Total increase (decrease) in net assets		3,160			(20,191	)		248			(75,411	)
Net assets at beginning of year		134,463			154,654			251,288			326,699

Net assets at end of year	$	137,623		$	134,463		$	251,536		$	251,288

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

- 30 -

KBL VARIABLE ACCOUNT A

(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


	C72 Sub-Account					151 Sub-Account
	December 31,			December 31,		December 31,			December 31,
	2023			2022		2023			2022

Operations:
Net investment income (loss)	$	(1,197	)	$	(1,294)	$	6,499		$	4,843
Net realized gains (losses)		(22,680	)		36,496		(15,481	)		4,096
Net change in unrealized appreciation (depreciation)		43,049			(83,400)		31,061			(53,966)

Increase (decrease) from operations		19,172			(48,198)		22,079			(45,027)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		6,154			-		11,979			-
Transfers between Sub-Accounts (including the Fixed Account), net		(8,681	)		-		980			(738)
Withdrawals, surrenders, annuitizations and contract charges		(11,971	)		(940)		(43,023	)		(39,345)

Increase (decrease) from contract owner transactions		(14,498	)		(940)		(30,064	)		(40,083)


*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		-			-		(745	)		(30)
Transfers between Sub-Accounts, net		-			-		(198	)		(208)
Adjustments to annuity reserves		-			-		2			3

Net annuitization activity		-			-		(941	)		(235)


Total increase (decrease) in net assets		4,674			(49,138)		(8,926	)		(85,345)

Net assets at beginning of year		82,803			131,941		290,557			375,902

Net assets at end of year	$	87,477		$	82,803	$	281,631		$	290,557

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

- 31 -

KBL VARIABLE ACCOUNT A

(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					C69 Sub-Account
	December 31,			December 31,		December 31,			December 31,
	2023			2022		2023			2022

Operations:
Net investment income (loss)	$	7,203		$	5,224	$	2,056		$	1,249
Net realized gains (losses)		(5,235	)		12,722		(1,994	)		(2,094)
Net change in unrealized appreciation (depreciation)		23,500			(73,191)		6,101			(28,375)

Increase (decrease) from operations		25,468			(55,245)		6,163			(29,220)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		455			-		-			-
Transfers between Sub-Accounts (including the Fixed Account), net		3,080			(928)		1,556			510
Withdrawals, surrenders, annuitizations and contract charges		(29,597	)		(21,140)		(8,101	)		(46,386)

Increase (decrease) from contract owner transactions		(26,062	)		(22,068)		(6,545	)		(45,876)


*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		(2,361	)		(15,309)		-			-
Transfers between Sub-Accounts, net		(1,174	)		(2,447)		(168	)		(188)
Adjustments to annuity reserves		234			224		1			(3)

Net annuitization activity		(3,301	)		(17,532)		(167	)		(191)


Total increase (decrease) in net assets		(3,895	)		(94,845)		(549	)		(75,287)

Net assets at beginning of year		352,689			447,534		152,059			227,346

Net assets at end of year	$	348,794		$	352,689	$	151,510		$	152,059

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

- 32 -

KBL VARIABLE ACCOUNT A

(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


	C70 Sub-Account					FD8 Sub-Account
	December 31, 2023			December 31, 2022		December 31, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	7,367		$	3,434	$	(330	)	$	(327)
Net realized gains (losses)		(13,438	)		(11,692)		1,791			3,980
Net change in unrealized appreciation (depreciation)		31,673			(121,232)		4,781			(10,402)

Increase (decrease) from operations		25,602			(129,490)		6,242			(6,749)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		6,216			-		-			-
Transfers between Sub-Accounts (including the Fixed Account), net		22,459			(3,039)		-			-
Withdrawals, surrenders, annuitizations and contract charges		(58,992	)		(57,118)		(524	)		(710)

Increase (decrease) from contract owner transactions		(30,317	)		(60,157)		(524	)		(710)


*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		(4,982	)		(9,132)		-			-
Transfers between Sub-Accounts, net		(697	)		(4,301)		-			-
Adjustments to annuity reserves		126			468		-			-

Net annuitization activity		(5,553	)		(12,965)		-			-


Total increase (decrease) in net assets		(10,268	)		(202,612)		5,718			(7,459)

Net assets at beginning of year		661,345			863,957		23,504			30,963

Net assets at end of year	$	651,077		$	661,345	$	29,222		$	23,504

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

- 33 -

KBL VARIABLE ACCOUNT A

(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


	F97 Sub-Account					F28 Sub-Account
	December 31,			December 31,		December 31,			December 31,
	2023			2022		2023			2022

Operations:
Net investment income (loss)	$	2,753		$	2,397	$	(5,322	)	$	(5,666)
Net realized gains (losses)		40,174			46,307		28,621			89,412
Net change in unrealized appreciation (depreciation)		21,918			(108,209)		113,171			(303,963)

Increase (decrease) from operations		64,845			(59,505)		136,470			(220,217)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		12,219			-		20,814			-
Transfers between Sub-Accounts (including the Fixed Account), net		4,577			(30,132)		(16,962	)		21,966
Withdrawals, surrenders, annuitizations and contract charges		(55,822	)		(44,112)		(58,542	)		(18,049)

Increase (decrease) from contract owner transactions		(39,026	)		(74,244)		(54,690	)		3,917


*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		(2,709	)		(3,716)		-			-
Transfers between Sub-Accounts, net		(3,049	)		(2,976)		-			-
Adjustments to annuity reserves		(1,387	)		(1,093)		-			-

Net annuitization activity		(7,145	)		(7,785)		-			-


Total increase (decrease) in net assets		18,674			(141,534)		81,780			(216,300)

Net assets at beginning of year		772,091			913,625		345,761			562,061

Net assets at end of year	$	790,765		$	772,091	$	427,541		$	345,761

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

- 34 -

KBL VARIABLE ACCOUNT A

(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					V15 Sub-Account
	December 31,			December 31,		December 31,			December 31,
	2023			2022		2023			2022

Operations:
Net investment income (loss)	$	189		$	375	$	(4,511	)	$	(5,023)
Net realized gains (losses)		36			2,055		(7,045	)		111,135
Net change in unrealized appreciation (depreciation)		2,674			(11,230)		120,466			(257,182)

Increase (decrease) from operations		2,899			(8,800)		108,910			(151,070)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-		-			6,474
Transfers between Sub-Accounts (including the Fixed Account), net		-			-		(4,007	)		5,273
Withdrawals, surrenders, annuitizations and contract charges		(66	)		(2,397)		(47,082	)		(44,874)

Increase (decrease) from contract owner transactions		(66	)		(2,397)		(51,089	)		(33,127)


*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		-			-		(5,739	)		(5,001)
Transfers between Sub-Accounts, net		-			-		-			-
Adjustments to annuity reserves		-			-		67			911

Net annuitization activity		-			-		(5,672	)		(4,090)


Total increase (decrease) in net assets		2,833			(11,197)		52,149			(188,287)

Net assets at beginning of year		26,208			37,405		305,988			494,275

Net assets at end of year	$	29,041		$	26,208	$	358,137		$	305,988

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

- 35 -

KBL VARIABLE ACCOUNT A

(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


	A39 Sub-Account					A21 Sub-Account
	December 31,			December 31,		December 31,			December 31,
	2023			2022		2023			2022

Operations:
Net investment income (loss)	$	(1,836	)	$	(1,495)	$	(3,886	)	$	1,148
Net realized gains (losses)		(1,919	)		41,168		(4,374	)		36,889
Net change in unrealized appreciation (depreciation)		60,362			(120,537)		58,314			(116,961)

Increase (decrease) from operations		56,607			(80,864)		50,054			(78,924)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			6,129		2,268			-
Transfers between Sub-Accounts (including the Fixed Account), net		(1,617	)		2,776		(2,064	)		1,958
Withdrawals, surrenders, annuitizations and contract charges		(12,423	)		(31,763)		(36,898	)		(14,001)

Increase (decrease) from contract owner transactions		(14,040	)		(22,858)		(36,694	)		(12,043)


*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		(5,280	)		(4,885)		(604	)		(994)
Transfers between Sub-Accounts, net		-			-		-			-
Adjustments to annuity reserves		196			668		(365	)		(271)

Net annuitization activity		(5,084	)		(4,217)		(969	)		(1,265)


Total increase (decrease) in net assets		37,483			(107,939)		12,391			(92,232)

Net assets at beginning of year		270,356			378,295		317,302			409,534

Net assets at end of year	$	307,839		$	270,356	$	329,693		$	317,302

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

- 36 -

KBL VARIABLE ACCOUNT A

(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					M31 Sub-Account
	December 31,			December 31,		December 31,			December 31,
	2023			2022		2023			2022

Operations:
Net investment income (loss)	$	(10,682	)	$	(11,030)	$	(22,640	)	$	(23,159)
Net realized gains (losses)		106,770			113,169		243,444			290,180
Net change in unrealized appreciation (depreciation)		121,893			(445,130)		252,307			(985,299)

Increase (decrease) from operations		217,981			(342,991)		473,111			(718,278)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-		24,665			9,276
Transfers between Sub-Accounts (including the Fixed Account), net		(8,284	)		12,779		(3,424	)		5,802
Withdrawals, surrenders, annuitizations and contract charges		(99,546	)		(28,882)		(222,379	)		(154,257)

Increase (decrease) from contract owner transactions		(107,830	)		(16,103)		(201,138	)		(139,179)


*Annuitization Activity:*
Annuitizations		-			-		22,367			-
Annuity payments and contract charges		(5,973	)		(5,360)		(5,813	)		(352)
Transfers between Sub-Accounts, net		-			-		-			-
Adjustments to annuity reserves		113			1,002		(888	)		(265)

Net annuitization activity		(5,860	)		(4,358)		15,666			(617)


Total increase (decrease) in net assets		104,291			(363,452)		287,639			(858,074)

Net assets at beginning of year		685,575			1,049,027		1,441,293			2,299,367

Net assets at end of year	$	789,866		$	685,575	$	1,728,932		$	1,441,293

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

- 37 -

KBL VARIABLE ACCOUNT A

(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)	$	(6,452	)	$	(6,655)	$	(3,165	)	$	(3,725)
Net realized gains (losses)		30,344			69,668		33,148			56,097
Net change in unrealized appreciation (depreciation)		71,440			(181,001)		23,558			(130,343)

Increase (decrease) from operations		95,332			(117,988)		53,541			(77,971)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		4,344			-		18,555			-
Transfers between Sub-Accounts (including the Fixed Account), net		(1,989	)		141		(734	)		(1,558)
Withdrawals, surrenders, annuitizations and contract charges		(24,614	)		(16,509)		(53,186	)		(12,429)

Increase (decrease) from contract owner transactions		(22,259	)		(16,368)		(35,365	)		(13,987)


*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		-			-		(2,134	)		(2,638)
Transfers between Sub-Accounts, net		-			(892)		-			-
Adjustments to annuity reserves		-			-		(463	)		(10)

Net annuitization activity		-			(892)		(2,597	)		(2,648)


Total increase (decrease) in net assets		73,073			(135,248)		15,579			(94,606)

Net assets at beginning of year		441,086			576,334		348,712			443,318

Net assets at end of year	$	514,159		$	441,086	$	364,291		$	348,712

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

- 38 -

KBL VARIABLE ACCOUNT A

(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, 2023			December 31, 2022		December 31, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	(3,886	)	$	(4,210)	$	85		$	68
Net realized gains (losses)		(8,917	)		97,177		(11	)		50
Net change in unrealized appreciation (depreciation)		45,604			(219,824)		199			(947)

Increase (decrease) from operations		32,801			(126,857)		273			(829)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		-			-		-			-
Transfers between Sub-Accounts (including the Fixed Account), net		396			1,639		1			1
Withdrawals, surrenders, annuitizations and contract charges		(8,754	)		(18,503)		-			-

Increase (decrease) from contract owner transactions		(8,358	)		(16,864)		1			1


*Annuitization Activity:*
Annuitizations		-			-		-			-
Annuity payments and contract charges		-			-		-			-
Transfers between Sub-Accounts, net		-			-		-			-
Adjustments to annuity reserves		-			-		-			-

Net annuitization activity		-			-		-			-


Total increase (decrease) in net assets		24,443			(143,721)		274			(828)

Net assets at beginning of year		265,300			409,021		4,652			5,480

Net assets at end of year	$	289,743		$	265,300	$	4,926		$	4,652

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

- 39 -

KBL VARIABLE ACCOUNT A

(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					R03 Sub-Account
	December 31, 2023			December 31, 2022		December 31, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	(2,907	)	$	(3,085)	$	(4,431	)	$	(4,266)
Net realized gains (losses)		24,394			45,792		55,484			14,211
Net change in unrealized appreciation (depreciation)		41,156			(116,249)		74,996			(149,633)

Increase (decrease) from operations		62,643			(73,542)		126,049			(139,688)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		11,177			-		-			-
Transfers between Sub-Accounts (including the Fixed Account), net		(50	)		-		(2,825	)		1,258
Withdrawals, surrenders, annuitizations and contract charges		(50,242	)		(14,601)		(99,227	)		(4,064)

Increase (decrease) from contract owner transactions		(39,115	)		(14,601)		(102,052	)		(2,806)


*Annuitization Activity:*
Annuitizations		2,756			-		-			-
Annuity payments and contract charges		(311	)		-		-			-
Transfers between Sub-Accounts, net		-			-		-			-
Adjustments to annuity reserves		(133	)		-		-			-

Net annuitization activity		2,312			-		-			-


Total increase (decrease) in net assets		25,840			(88,143)		23,997			(142,494)

Net assets at beginning of year		316,657			404,800		258,730			401,224

Net assets at end of year	$	342,497		$	316,657	$	282,727		$	258,730

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

- 40 -

KBL VARIABLE ACCOUNT A

(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


	W39 Sub-Account					W41 Sub-Account⁵
	December 31, 2023			December 31, 2022		December 31, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	(2,569	)	$	(1,256)	$	(1,787	)	$	(6,432)
Net realized gains (losses)		(7,224	)		29,469		(182,262	)		32,761
Net change in unrealized appreciation (depreciation)		45,152			(162,343)		220,040			(260,514)

Increase (decrease) from operations		35,359			(134,130)		35,991			(234,185)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		325			-		-			64,810
Transfers between Sub-Accounts (including the Fixed Account), net		380			(7,166)		(432,559	)		3,485
Withdrawals, surrenders, annuitizations and contract charges		(14,547	)		(10,474)		(31,025	)		(113,742)

Increase (decrease) from contract owner transactions		(13,842	)		(17,640)		(463,584	)		(45,447)


*Annuitization Activity:*
Annuitizations		-			-		27,335			30,597
Annuity payments and contract charges		-			-		(5,696	)		(7,157)
Transfers between Sub-Accounts, net		-			-		-			-
Adjustments to annuity reserves		-			-		24,088			(24,591)

Net annuitization activity		-			-		45,727			(1,151)


Total increase (decrease) in net assets		21,517			(151,770)		(381,866	)		(280,783)

Net assets at beginning of year		235,305			387,075		381,866			662,649

Net assets at end of year	$	256,822		$	235,305	$	-		$	381,866



		⁵The current year activities for this Sub-Account are for the period from January 1, 2023 to April 21, 2023. Refer to Note 1 for more information on closed Sub-Accounts.

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

- 41 -

KBL VARIABLE ACCOUNT A

(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, 2023			December 31, 2022

Operations:
Net investment income (loss)	$	(14,771	)	$	(11,959)
Net realized gains (losses)		(115,048	)		137,172
Net change in unrealized appreciation (depreciation)		314,180			(529,121)

Increase (decrease) from operations		184,361			(403,908)


Contract Owner Transactions:

*Accumulation Activity:*
Purchase payments received		10,870			72,087
Transfers between Sub-Accounts (including the Fixed Account), net		426,178			21,417
Withdrawals, surrenders, annuitizations and contract charges		(119,857	)		(140,761)

Increase (decrease) from contract owner transactions		317,191			(47,257	)


*Annuitization Activity:*
Annuitizations		30,361			34,050
Annuity payments and contract charges		(24,626	)		(3,645)
Transfers between Sub-Accounts, net		-			(343)
Adjustments to annuity reserves		(7,870	)		6

Net annuitization activity		(2,135	)		30,068


Total increase (decrease) in net assets		499,417			(421,097)

Net assets at beginning of year		754,805			1,175,902

Net assets at end of year	$	1,254,222		$	754,805

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

- 42 -

KBL VARIABLE ACCOUNT A

(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

Keyport Benefit Life (“KBL”) Variable Account A (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 as a funding vehicle for the variable portion of New York Keyport Advisor contracts, New York Keyport Advisor Vista contracts, New York Keyport Vista contracts, New York Keyport Charter contracts, New York Keyport Advisor Charter contracts, New York Keyport Optima contracts, New York Keyport Advisor Optima contracts, New York Keyport Latitude contracts and certain other group and individual variable annuity contracts (the “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 investments 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

AG9	AB VPS Growth and Income Portfolio (Class A)	May 1, 2023
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 commencements of Sub-Accounts held by the contract owners of the Variable Account commenced within the past five years.

AB VPS Balanced Hedged Allocation Portfolio Class 1 Sub-Account (AL1) and AB VPS Large Cap Growth (Class B) Sub-Account (AC4) 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.

- 43 -

KBL VARIABLE ACCOUNT A

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

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.

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.

- 44 -

KBL VARIABLE ACCOUNT A

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

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Federal Income Taxes

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 estimates are fair value measurements of investments and the calculation of 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.

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.

- 45 -

KBL VARIABLE ACCOUNT A

(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.

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.

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. These charges are reflected in the Statements of Operations. As of December 31, 2023, the deduction is at an effective annual rate of 1.25% of average separate account assets.

Distribution and administrative charges

A daily deduction from the Variable Account is made for distribution costs incurred by the Sponsor at an effective annual rate of 0.15% of contract value for New York Keyport Advisor Variable Annuity, New York Keyport Advisor Charter Variable Annuity, New York Keyport Advisor Optima Variable Annuity, New York Keyport Charter Variable Annuity, New York Keyport Optima Variable Annuity and New York Keyport Latitude Variable Annuity. There are no distribution charge deductions from the Variable Account for New York Keyport Advisor Variable Annuity contracts during the annuity period.

A daily deduction from the Variable Account is also made for administrative charge at an effective annual rate of 0.15% of contract value for New York Keyport Advisor Vista and New York Keyport Vista Variable Annuity. This charge is designed to compensate the Sponsor for administrative expenses that are not covered by the certificate maintenance charge.

These charges are reflected in the Statements of Operations as a component of “Distribution and administrative expense charges”.

Certificate maintenance charge

Each year on the account anniversary date, an annual $36 certificate maintenance charge is deducted from the contract owner’s account in the case of New York Keyport Advisor, New York Keyport Advisor Charter, New York Keyport Advisor Optima, New York Keyport Charter, New York Keyport Optima and New York Keyport Latitude to reimburse the Sponsor for certain administrative expenses. This charge is reflected in the Statements of Changes in Net Assets as a component 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) is deducted based on a graded table of charges for New York Keyport Advisor, New York Keyport Advisor Charter, New York Keyport Advisor Optima, New York Keyport Charter, New York Keyport Optima and New York Keyport Latitude if the contract holder requests a full withdrawal prior to reaching the pay-out phase. The surrender charge is deducted from the Sub-Account and the Fixed Account in the same manner as the amount withdrawn. These charges are reflected in the Statements of Changes in Net Assets as a component of “Withdrawals, surrenders, annuitizations 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 from the certificate value upon full surrender (including surrender for the death benefit) or annuitization. The certificate value is the sum of the variable account value and the fixed account value under the policyholder’s certificates.

- 46 -

KBL VARIABLE ACCOUNT A

(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 chose the variable payout option. Determined at issue, annuity reserves are calculated using the Annuity 2000 Table or 2012 Individual Annuitant Mortality Table and an assumed interest rate of 3.0% unless the annuitant elects otherwise, in which case the rate may vary from 3.0% or 5.0%. The mortality tables utilized are 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.

- 47 -

KBL VARIABLE ACCOUNT A

(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
A70	$	12,371	$	49,298
AG9		11,073		3,795
A71		92,248		142,645
AM2		2,929		1,186
A51		18,963		26,289
C75		281,284		427,264
C25		45,975		145,431
C49		43,526		107,874
C36		1,618		1,359
C76		16,964		149,523
C37		34,295		45,821
C58		647		936
C59		18,310		167,338
C60		26,754		59,437
C66		37,794		93,600
C68		21,561		134,413
C39		10,826		23,064
C71		56,787		60,705
C72		23,948		39,639
151		36,976		61,475
C73		16,570		38,617
C69		5,651		10,302
C70		44,531		74,371
FD8		1,345		884
F97		56,368		75,029
F28		20,460		80,452
T21		598		453
V15		7,263		61,496
A39		10,369		24,639
A21		6,934		47,689
M80		66,212		125,029
M31		246,754		326,687
MB3		30,138		33,311
M10		40,607		61,986
M42		653		12,885
M06		151		65
M33		62,992		84,916
R03		24		106,495
W39		6,320		22,720
W41		24,605		467,946
W42		471,330		163,188

- 48 -

KBL VARIABLE ACCOUNT A

(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)

A70		54		2,908		(2,854	)
AG9		-		49		(49	)
A71		1,861		4,597		(2,736	)
AM2		-		7		(7	)
A51		909		1,000		(91	)
C75		23,786		49,285		(25,499	)
C25		3,412		7,335		(3,923	)
C49		2,744		5,449		(2,705	)
C36		-		75		(75	)
C76		358		12,158		(11,800	)
C37		4,005		4,950		(945	)
C58		21		52		(31	)
C59		971		4,674		(3,703	)
C60		2,524		3,246		(722	)
C66		2,207		4,303		(2,096	)
C68		2,137		5,189		(3,052	)
C39		-		395		(395	)
C71		912		1,350		(438	)
C72		339		455		(116	)
151		1,329		2,252		(923	)
C73		222		1,147		(925	)
C69		193		901		(708	)
C70		3,854		7,813		(3,959	)
FD8		-		12		(12	)
F97		1,059		2,530		(1,471	)
F28		1,077		2,610		(1,533	)
T21		-		3		(3	)
V15		7		1,932		(1,925	)
A39		72		831		(759	)
A21		338		1,869		(1,531	)
M80		33		1,766		(1,733	)
M31		3,106		5,714		(2,608	)
MB3		189		1,133		(944	)
M10		1,296		2,693		(1,397	)
M42		23		322		(299	)
M33		1,441		2,127		(686	)
R03		2		4,400		(4,398	)
W39		208		691		(483	)
W41		757		12,006		(11,249	)
W42		10,808		3,745		7,063

- 49 -

KBL VARIABLE ACCOUNT A

(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)

A70		240		1,055		(815	)
AG9		-		-		-
A71		2,284		3,376		(1,092	)
AL4		16		9,690		(9,674	)
AC5		-		6,113		(6,113	)
AM2		-		24		(24	)
A51		198		489		(291	)
C75		50,652		56,925		(6,273	)
C25		336		3,137		(2,801	)
C49		5,495		7,393		(1,898	)
C36		-		1		(1	)
C76		483		3,821		(3,338	)
C37		201		1,490		(1,289	)
C58		32		115		(83	)
C59		167		595		(428	)
C60		1,032		2,267		(1,235	)
C66		4,213		5,283		(1,070	)
C68		1,023		3,892		(2,869	)
C39		-		94		(94	)
C71		2,280		2,499		(219	)
C72		-		7		(7	)
151		31		1,200		(1,169	)
C73		278		1,483		(1,205	)
C69		154		4,418		(4,264	)
C70		1,788		9,106		(7,318	)
FD8		-		16		(16	)
F97		214		2,894		(2,680	)
F28		619		494		125
T21		-		133		(133	)
V15		408		1,597		(1,189	)
A39		431		1,564		(1,133	)
A21		522		1,081		(559	)
M80		213		580		(367	)
M31		236		2,132		(1,896	)
MB3		56		862		(806	)
M10		38		622		(584	)
M42		65		691		(626	)
M06		-		-		-
M33		-		288		(288	)
R03		71		185		(114	)
W39		725		1,383		(658	)
W41		2,455		3,019		(564	)
W42		2,905		3,329		(424	)

- 50 -

KBL VARIABLE ACCOUNT A

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

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.

- 51 -

KBL VARIABLE ACCOUNT A

(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
A70
2023		8,885		$18.3294			$	162,850		0.03	%			1.39	%					14.11	%
2022		11,739		16.0630				188,560		-				1.39						(28.17	)
2021		12,554		22.3633				280,762		-				1.39						20.88
2020		13,203		18.5005				244,266		0.44				1.39						37.16
2019		13,845		13.9093	to	13.4885		186,760		0.16			1.24	to		1.39		28.18		to		27.99

AG9
2023		2,597		48.6175				126,265		1.50				1.39						10.48
2022		2,646		44.0040				116,413		1.41				1.39						(5.51	)
2021		2,646		46.5710				123,208		0.82				1.39						26.39
2020		2,679		36.8477				98,704		1.31				1.39						1.30
2019		3,922		36.3753				142,655		1.13				1.39						22.20

A71
2023		14,711		37.9419	to	36.5754		536,562		1.26			1.24	to		1.39		10.35		to		10.18
2022		17,447		34.3838				579,922		1.07				1.24						(5.60	)
2021		18,539		35.2151				652,851		0.63				1.39						26.07
2020		20,825		27.9324				581,684		1.20				1.39						1.05
2019		38,789		27.6411	to	26.6197		1,072,183		1.03				1.39						21.90

AL4⁵
2021		9,674		14.7173	to	14.4188		139,422		1.56			1.24	to		1.39		(2.67	)	to		(2.81	)
2020		10,054		15.1209	to	14.8364		149,156		3.35			1.24	to		1.39		4.65		to		4.49
2019		10,941		14.4497	to	14.1991		155,362		2.91			1.24	to		1.39		6.87		to		6.71

AC5⁶
2021		6,113		14.2259	to	13.9374		85,195		1.31			1.24	to		1.39		(2.85	)	to		(3.00	)
2020		6,183		14.6436	to	14.3681		87,842		3.27			1.24	to		1.39		4.34		to		4.18
2019		4,378		14.0349	to	13.7915		59,427		2.66			1.24	to		1.39		6.66		to		6.50

AM2
2023		4,237		19.8148	to	19.1287		81,048		-			1.24	to		1.39		10.97		to		10.81
2022		4,244		17.8557	to	17.2631		73,259		-			1.24	to		1.39		(28.70	)	to		(28.80	)
2021		4,268		25.0416	to	24.2468		103,487		-			1.24	to		1.39		6.68		to		6.52
2020		5,251		23.4745	to	22.7635		119,554		1.10			1.24	to		1.39		28.00		to		27.81
2019		4,769		18.3396	to	17.8108		84,978		0.28			1.24	to		1.39		25.66		to		25.47

- 52 -

KBL VARIABLE ACCOUNT A

(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

A51
2023	8,825	$ 38.6054	to	$ 37.3272	$ 329,382	-%	1.39%	to	1.39%	15.06%	to	14.89%
2022	8,916	32.4904	to	32.4904	289,671	-	1.39	to	1.39	(38.87)	to	(38.87)
2021	9,207	54.8054	to	53.1495	489,367	-	1.24	to	1.39	(7.22)	to	(7.36)
2020	9,722	59.0701	to	57.3712	557,680	1.11	1.24	to	1.39	65.09	to	64.84
2019	9,772	35.7813	to	34.8044	340,038	-	1.24	to	1.39	27.74	to	27.55

C54⁷
2019	12,268	68.8556	to	65.3306	801,950	1.95	1.24	to	1.39	19.64	to	19.46

C55⁸
2019	15,191	66.1081	to	24.7448	952,953	1.76	1.24	to	1.39	19.38	to	19.20

C75
2023	291,523	9.6775	to	9.5240	2,768,218	4.61	1.24	to	1.39	3.44	to	3.28
2022	317,022	9.3558	to	9.2212	2,922,860	1.16	1.24	to	1.39	(0.04)	to	(0.19)
2021	323,295	9.3594	to	9.2385	2,978,350	0.02	1.24	to	1.39	(1.21)	to	(1.36)
2020	367,461	9.4744	to	9.3660	3,437,057	0.25	1.24	to	1.39	(0.93)	to	(1.08)
2019	299,741	9.5637	to	9.4685	2,821,796	1.91	1.24	to	1.39	0.64	to	0.48

C25
2023	43,259	23.2997	to	22.8619	988,957	-	1.24	to	1.39	3.80	to	3.64
2022	47,182	22.4476	to	22.0587	1,042,213	-	1.24	to	1.39	(2.33)	to	(2.47)
2021	49,983	22.9829	to	22.6185	1,131,872	-	1.24	to	1.39	24.61	to	24.42
2020	54,321	18.4444	to	18.1791	988,473	-	1.24	to	1.39	(0.10)	to	(0.25)
2019	62,201	18.4633	to	18.2251	1,134,187	-	1.24	to	1.39	22.54	to	22.35

C49
2023	23,837	22.5825	to	22.1582	470,965	-	1.24	to	1.39	3.55	to	3.40
2022	26,542	21.8080	to	21.4302	535,638	-	1.24	to	1.39	(2.60)	to	(2.75)
2021	28,440	22.3912	to	22.0361	627,484	-	1.24	to	1.39	24.34	to	24.16
2020	32,490	18.0078	to	17.7488	577,563	-	1.24	to	1.39	(0.35)	to	(0.50)
2019	35,697	18.0706	to	17.8374	637,632	-	1.24	to	1.39	22.23	to	22.05

- 53 -

KBL VARIABLE ACCOUNT A

(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

C36
2023		2,478		$13.2595			$	32,851		5.17%			1.39%				10.02%
2022		2,553		12.0514				30,772		5.39			1.39				(11.25)
2021		2,554		13.5794				34,687		9.03			1.39				3.05
2020		2,600		13.1770				34,169		4.31			1.39				4.43
2019		3,798		12.6179				47,837		5.14			1.39				14.86

C76
2023		10,286		13.1580	to	12.9494		133,208		5.50		1.24	to	1.39		9.99	to	9.83
2022		22,086		11.9626	to	11.7905		260,430		5.23		1.24	to	1.39		(11.32)	to	(11.45)
2021		25,424		13.4900	to	13.3158		338,755		8.84		1.24	to	1.39		2.85	to	2.70
2020		26,681		13.1156	to	12.9656		346,311		4.18		1.24	to	1.39		4.37	to	4.21
2019		53,046		12.5667	to	12.4417		660,360		4.85		1.24	to	1.39		14.69	to	14.52

C37
2023		13,532		14.0565	to	13.7923		186,657		1.92		1.24	to	1.39		14.22	to	14.05
2022		14,477		12.3066	to	12.0933		175,099		0.86		1.24	to	1.39		(15.73)	to	(15.85)
2021		15,766		14.6033	to	14.3717		226,620		1.26		1.24	to	1.39		8.60	to	8.44
2020		17,716		13.4464	to	13.2529		234,808		1.69		1.24	to	1.39		7.77	to	7.61
2019		18,232		12.4772	to	12.3161		224,494		2.11		1.24	to	1.39		23.93	to	23.74

C58
2023		2,360		13.3552				31,529		1.67			1.39				13.73
2022		2,391		11.7423				28,082		0.76			1.39				(16.08)
2021		2,474		14.2171	to	13.9916		34,620		1.09		1.24	to	1.39		8.39	to	8.23
2020		2,469		13.1166	to	12.9279		31,903		1.44		1.24	to	1.39		7.48	to	7.32
2019		2,461		12.2038	to	12.0462		29,633		1.73		1.24	to	1.39		23.60	to	23.42

C59
2023		21,052		42.3031	to	41.5083		874,395		-		1.24	to	1.39		41.41	to	41.20
2022		24,755		29.9160	to	29.3977		727,915		-		1.24	to	1.39		(32.23)	to	(32.33)
2021		25,183		44.1429	to	43.4431		1,093,733		-		1.24	to	1.39		27.14	to	26.95
2020		28,017		34.7186	to	34.2193		958,126		-		1.24	to	1.39		33.07	to	32.87
2019		30,954		26.0905	to	25.7539		797,435		-		1.24	to	1.39		34.23	to	34.02

C60
2023		14,442		40.9821	to	40.2121		580,636		-		1.24	to	1.39		41.01	to	40.80
2022		15,164		29.0626	to	28.5591		433,375		-		1.24	to	1.39		(32.38)	to	(32.48)
2021		16,399		42.9775	to	42.2961		694,062		-		1.24	to	1.39		26.77	to	26.58
2020		16,820		33.9018	to	33.4143		562,384		-		1.24	to	1.39		32.75	to	32.55
2019		18,155		25.5382	to	25.2087		458,018		-		1.24	to	1.39		33.86	to	33.66

C66
2023		13,263		26.1872	to	25.6951		290,816		-		1.24	to	1.39		8.94	to	8.78
2022		15,359		24.0375	to	23.6210		334,969		-		1.24	to	1.39		(10.55)	to	(10.69)
2021		16,429		26.8730	to	26.4469		434,612		-		1.24	to	1.39		30.70	to	30.50
2020		20,345		20.5611	to	20.2654		412,417		-		1.24	to	1.39		6.15	to	5.99
2019		37,770		19.3695	to	19.1196		721,953		-		1.24	to	1.39		30.00	to	29.81

- 54 -

KBL VARIABLE ACCOUNT A

(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

C68
2023		26,742	$	35.6921	to	$	35.0215	$	936,095		-		1.24%	to	1.39%		24.11%	to	23.92%
2022		29,794		28.7594	to		28.2611		842,536		-		1.24	to	1.39		(19.54)	to	(19.66)
2021		32,663		35.7455	to		35.1788		1,149,793		-		1.24	to	1.39		26.49	to	26.30
2020		36,501		28.2604	to		27.8540		1,017,588		-		1.24	to	1.39		16.29	to	16.11
2019		38,748		24.3019	to		23.9884		930,192		-		1.24	to	1.39		29.18	to	28.98

C39
2023		2,254		61.0556					137,623		0.76			1.39				20.26
2022		2,649		50.7683					134,463		0.75			1.39				(9.95)
2021		2,743		56.3794					154,654		0.68			1.39				27.40
2020		3,016		44.2523					132,984		0.60			1.39				7.29
2019		3,439		41.2450					140,628		0.55			1.39				19.66

C71
2023		5,358		60.6992	to		58.5055		251,536		0.43			1.24			20.17	to	19.99
2022		5,796		50.5104					251,288		0.51			1.39				(10.09)
2021		6,015		54.3125					326,699		0.51			1.39				27.03
2020		6,237		42.7570					266,667		0.33			1.39				7.09
2019		6,507		41.1766	to		39.9266		259,823		0.26		1.24	to	1.39		19.49	to	19.31

C72
2023		636		137.4740					87,477		-			1.39				24.89
2022		752		110.0777					82,803		-			1.39				(36.65)
2021		759		173.7701					131,941		-			1.39				(4.24)
2020		764		181.4712					138,584		-			1.39				68.76
2019		857		107.5332					92,115		-			1.39				38.75

151
2023		7,976		36.7610	to		35.3099		281,631		3.65		1.24	to	1.39		8.32	to	8.16
2022		8,899		33.9361	to		32.6452		290,557		2.91		1.24	to	1.39		(12.46)	to	(12.59)
2021		10,068		38.7664	to		26.6717		375,902		5.38		1.24	to	1.39		0.83	to	0.68
2020		10,581		38.4472	to		26.4918		391,052		3.39		1.24	to	1.39		5.50	to	5.34
2019		12,755		36.4442	to		25.1493		446,773		3.81		1.24	to	1.39		9.01	to	8.85

C73
2023		10,452		34.7524	to		33.3806		348,794		3.47		1.24	to	1.39		7.86	to	7.70
2022		11,377		32.2201	to		30.9945		352,689		2.73		1.24	to	1.39		(12.61)	to	(12.74)
2021		12,582		36.8678	to		35.5184		447,534		5.22		1.24	to	1.39		0.37	to	0.22
2020		14,470		36.7301	to		35.4388		513,440		3.18		1.24	to	1.39		5.30	to	5.15
2019		27,892		34.8798	to		33.7040		940,770		3.61		1.24	to	1.39		8.86	to	8.70

C69
2023		15,323		10.0763	to		9.8870		151,510		2.78		1.24	to	1.39		4.40	to	4.24
2022		16,031		9.6517	to		9.4845		152,059		2.13		1.24	to	1.39		(15.20)	to	(15.32)
2021		20,295		11.3812	to		11.2008		227,346		2.05		1.24	to	1.39		(2.17)	to	(2.32)
2020		21,301		11.6339	to		11.4666		240,073		2.48		1.24	to	1.39		3.79	to	3.63
2019		25,071		11.2091	to		11.0645		270,403		2.73		1.24	to	1.39		5.42	to	5.26

- 55 -

KBL VARIABLE ACCOUNT A

(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

C70
2023		68,038	$	9.7632	to	$	9.5797		$651,077		2.55%		1.24%	to	1.39%		4.13%	to	3.98%
2022		71,997		9.3757	to		9.2132		661,345		1.85		1.24	to	1.39		(15.38)	to	(15.51)
2021		79,315		11.0796	to		10.9039		863,957		1.76		1.24	to	1.39		(2.42)	to	(2.57)
2020		88,038		11.3544	to		11.1911		984,376		2.30		1.24	to	1.39		3.55	to	3.40
2019		98,973		10.9649	to		10.8234		1,070,161		2.58		1.24	to	1.39		5.18	to	5.03

FD8
2023		605		48.3403					29,222		0.12			1.39				26.95
2022		617		38.0776					23,504		0.11			1.39				(22.14)
2021		633		48.9047					30,963		0.12			1.39				22.55
2020		648		39.9043					25,846		0.04			1.39				31.50
2019		663		30.3464					20,124		0.39			1.39				28.03

F97
2023		24,414		33.6572	to		32.4919		790,765		1.75		1.24	to	1.39		9.02	to	8.86
2022		25,885		30.8722	to		29.8478		772,091		1.68		1.24	to	1.39		(6.41)	to	(6.55)
2021		28,565		32.9871	to		31.9402		913,625		1.63		1.24	to	1.39		23.07	to	22.89
2020		37,466		26.8037	to		25.9919		974,966		1.64		1.24	to	1.39		5.12	to	4.97
2019		38,186		25.4972	to		24.7621		941,593		1.82		1.24	to	1.39		25.54	to	25.35

F28
2023		9,643		45.9285	to		44.3386		427,541		-		1.24	to	1.39		43.52	to	43.30
2022		11,176		32.0020	to		30.9403		345,761		-		1.24	to	1.39		(39.08)	to	(39.17)
2021		11,051		52.5292	to		50.8625		562,061		-		1.24	to	1.39		10.29	to	10.13
2020		11,594		47.6271	to		46.1851		535,465		-		1.24	to	1.39		66.15	to	65.90
2019		13,309		28.6647	to		27.8385		370,494		-		1.24	to	1.39		38.76	to	38.55

T21
2023		1,354		21.4463					29,041		2.07			1.39				11.07
2022		1,357		19.3086					26,208		2.66			1.39				(23.06)
2021		1,490		25.0957					37,405		0.93			1.39				(7.04)
2020		1,870		26.9969					50,488		4.12			1.39				15.56
2019		1,874		23.3615					43,773		0.97			1.39				24.95

V15
2023		10,210		35.7335	to		35.1144		358,137		-		1.24	to	1.39		39.19	to	38.99
2022		12,135		25.6716	to		25.2644		305,988		-		1.24	to	1.39		(31.96)	to	(32.06)
2021		13,324		37.7312	to		37.1883		494,275		-		1.24	to	1.39		10.55	to	10.38
2020		17,220		34.1317	to		33.6910		578,375		0.07		1.24	to	1.39		40.59	to	40.38
2019		19,522		24.2766	to		23.9991		468,221		-		1.24	to	1.39		35.07	to	34.87

A39
2023		10,904		28.9929	to		28.2357		307,839		0.74		1.24	to	1.39		21.85	to	21.67
2022		11,663		23.7945	to		23.2076		270,356		0.89		1.24	to	1.39		(21.53)	to	(21.64)
2021		12,796		30.3214	to		29.6177		378,295		0.63		1.24	to	1.39		26.16	to	25.98
2020		15,627		24.0332	to		23.5106		366,618		1.29		1.24	to	1.39		12.44	to	12.27
2019		18,414		21.3737	to		20.9404		385,542		0.95		1.24	to	1.39		27.37	to	27.18

- 56 -

KBL VARIABLE ACCOUNT A

(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

A21
2023		12,821	$	19.3949	to	$	25.7172		$329,693		0.19%		1.24%	to	1.39%		16.69%	to	16.52%
2022		14,352		16.6205	to		22.0713		317,302		1.73		1.24	to	1.39		(19.31)	to	(19.43)
2021		14,911		20.5985	to		27.3949		409,534		1.27		1.24	to	1.39		4.58	to	4.43
2020		16,320		19.6959	to		26.2336		428,155		2.25		1.24	to	1.39		12.59	to	12.42
2019		19,632		17.4942	to		23.3361		457,137		1.53		1.24	to	1.39		26.99	to	26.80

M80
2023		10,805		76.0966	to		73.0688		789,866		-		1.24	to	1.39		33.84	to	33.64
2022		12,538		56.8549	to		54.6742		685,575		-		1.24	to	1.39		(32.65)	to	(32.75)
2021		12,905		84.4116	to		81.2954		1,049,027		-		1.24	to	1.39		21.72	to	21.54
2020		13,591		69.3503	to		66.8901		908,804		-		1.24	to	1.39		29.91	to	29.72
2019		15,934		53.3834	to		51.5669		821,632		-		1.24	to	1.39		36.08	to	35.88

M31																		`
2023		22,368		80.4729	to		77.2712		1,728,932		-		1.24	to	1.39		34.19	to	33.99
2022		24,976		59.9675	to		57.6676		1,441,293		-		1.24	to	1.39		(32.48)	to	(32.58)
2021		26,872		88.8110	to		85.5326		2,299,367		-		1.24	to	1.39		22.01	to	21.83
2020		29,792		72.7901	to		52.6952		2,093,454		-		1.24	to	1.39		30.23	to	30.03
2019		33,752		55.8948	to		40.5248		1,823,626		-		1.24	to	1.39		36.45	to	36.24

MB3
2023		20,274		25.3628	to		25.3628		514,159		0.05		1.39	to	1.39		22.00	to	22.00
2022		21,218		21.0319	to		20.7888		441,086		-		1.24	to	1.39		(20.44)	to	(20.56)
2021		22,024		26.4350	to		26.1686		576,334		0.03		1.24	to	1.39		24.11	to	23.92
2020		23,447		21.2999	to		21.1168		494,998		0.22		1.24	to	1.39		20.69	to	20.51
2019		24,067		17.6488	to		17.5233		421,657		0.34		1.24	to	1.39		37.86	to	37.66

M10
2023		11,751		32.0954	to		30.9843		364,291		0.46		1.24	to	1.39		17.21	to	17.03
2022		13,148		27.3840	to		26.4754		348,712		0.39		1.24	to	1.39		(17.71)	to	(17.84)
2021		13,732		33.2790	to		32.2229		443,318		0.41		1.24	to	1.39		24.95	to	24.76
2020		14,663		26.6342	to		25.8276		379,468		0.38		1.24	to	1.39		12.20	to	12.03
2019		33,018		23.7392	to		23.0548		761,931		0.49		1.24	to	1.39		29.63	to	29.43

M42
2023		9,433		30.7191					289,743		-			1.39				12.68
2022		9,732		27.2621					265,300		-			1.39				(30.96)
2021		10,358		39.4880					409,021		-			1.39				0.17
2020		10,759		39.4212					424,113		-			1.39				43.57
2019		10,655		27.4579					292,568		-			1.39				39.32

M06
2023		244		20.2250					4,926		3.19			1.39				5.90
2022		244		19.0981					4,652		2.78			1.39				(15.12)
2021		244		22.5006					5,480		2.58			1.39				(2.18)
2020		271		23.0028					5,603		3.47			1.39				6.97
2019		343		21.5047					5,477		2.01			1.39				8.68

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KBL VARIABLE ACCOUNT A

(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

M33
2023		5,909	$	60.3750	to	$	57.9729	$	342,497		0.51%		1.24%	to	1.39%		20.91%	to	20.73%
2022		6,595		48.0172					316,657		0.49			1.39				(18.35)
2021		6,883		58.8104					404,800		0.54			1.39				23.08
2020		7,360		47.7825	to		35.9529		351,702		0.74			1.39				14.98
2019		8,638		43.0214	to		31.2691		358,935		0.79		1.24	to	1.39			31.31

R03
2023		11,490		24.6090					282,727		-			1.39				51.11
2022		15,888		16.2852					258,730		-			1.39				(35.05)
2021		16,002		25.0737					401,224		-			1.39				23.81
2020		16,209		20.2517					328,263		0.29			1.39				42.95
2019		16,512		14.1666					233,922		0.13			1.39				34.97

W39
2023		8,505		31.2645	to		30.1968		256,822		0.32		1.24	to	1.39		15.52	to	15.34
2022		8,988		27.0651	to		26.1798		235,305		0.93		1.24	to	1.39		(34.66)	to	(34.76)
2021		9,646		41.4225	to		40.1275		387,075		0.54		1.24	to	1.39		17.34	to	17.17
2020		11,239		35.3000	to		34.2476		384,944		1.96		1.24	to	1.39		12.95	to	12.78
2019		26,183		31.2527	to		30.3666		795,102		0.83		1.24	to	1.39		28.39	to	28.20

W41⁹
2022		11,249		37.1466	to		35.9315		381,866		-		1.24	to	1.39		(35.64)	to	(35.73)
2021		11,813		57.7127	to		55.9085		662,649		-		1.24	to	1.39		4.53	to	4.37
2020		16,862		55.2139	to		53.5679		905,337		0.76		1.24	to	1.39		25.09	to	24.90
2019		17,015		44.1403	to		42.8887		731,577		0.07		1.24	to	1.39		27.71	to	27.52

W42
2023		25,184		51.7176	to		49.9512		1,254,222		-		1.24	to	1.39		20.24	to	20.06
2022		18,121		43.0124	to		41.6053		754,805		-		1.24	to	1.39		(34.28)	to	(34.38)
2021		18,545		65.4513	to		63.4050		1,175,902		0.74		1.24	to	1.39		7.56	to	7.40
2020		21,213		60.8531	to		59.0389		1,252,445		-		1.24	to	1.39		22.69	to	22.51
2019		32,325		49.5980	to		48.1915		1,557,781		0.26		1.24	to	1.39		29.49	to	29.29

¹ Represents 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.

² Ratio 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.

³ Ratio 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.

⁴ 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 ration 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.

⁵ Sub-Account AL4 merged into Sub-Account C75 on March 3, 2022.

⁶ Sub-Account AC5 merged into Sub-Account C75 on March 3, 2022.

⁷ Sub-Account C54 merged into Sub-Account C75 on April 24, 2020.

⁸ Sub-Account C55 merged into Sub-Account C75 on April 24, 2020.

⁹ Sub-Account W41 merged into Sub-Account W42 on April 21, 2023.

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