| Schedule of Declared on Common Shares |
The following table reflects the distributions declared on the common shares of the Company during the six months ended June 30, 2026 and June 30, 2025:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Dividend amount per share | | Total dividend amount | | Declaration Date | | Record Date | | Payment Date | | CAD | | USD ¹ | | CAD | | USD ¹ | | March 5, 2026 | | March 30, 2026 | | April 15, 2026 | | $ | — | | | $ | 0.03 | | | $ | — | | | $ | 336 | | | May 14, 2026 | | May 26, 2026 | | June 10, 2026 | | — | | | 0.03 | | | — | | | 333 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | $ | — | | | $ | 669 | | | | | | | | | | | | | | | | | | | | | Dividend amount per share | | Total dividend amount | | Declaration Date | | Record Date | | Payment Date | | CAD | | USD ¹ | | CAD | | USD ¹ | | March 13, 2025 | | April 3, 2025 | | April 10, 2025 | | $ | 0.08 | | | $ | 0.06 | | | $ | 573 | | | $ | 399 | | | May 15, 2025 | | May 27, 2025 | | June 2, 2025 | | 0.08 | | | 0.06 | | | 573 | | | 410 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | $ | 1,146 | | | $ | 809 | |
_______________ (1)Dividends were issued and paid in CAD until the December 2025 dividend payment which was issued and paid in USD. For reporting purposes, CAD dividend amounts recorded in equity were translated to USD using the daily exchange rate on the date of declaration. Going forward, the Company expects to declare and pay dividends in USD.
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| Schedule of Accumulated Other Comprehensive Income (Loss) |
Accumulated other comprehensive income (loss) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Unrealized investment gains (losses) on available-for-sale securities | | Unrealized gains (losses) on hedging instruments | | Remeasurement gains (losses) on future policy benefits related to discount rate | | Cumulative translation adjustment | | Accumulated other comprehensive income (loss) | | Balance at, December 31, 2025 | | $ | (15,358) | | | $ | (907) | | | $ | 71,287 | | | $ | (21,858) | | | $ | 33,164 | | | Other comprehensive income (loss), before reclassifications | | (3,302) | | | (2,660) | | | 392 | | | — | | | (5,570) | | | Less: reclassification adjustments for gains (losses) realized | | (1,489) | | | (90) | | | — | | | — | | | (1,579) | | | Less: Income tax expense (benefit) | | — | | | — | | | — | | | — | | | — | | | Balance at, June 30, 2026 | | $ | (17,171) | | | $ | (3,477) | | | $ | 71,679 | | | $ | (21,858) | | | $ | 29,173 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Unrealized investment gains (losses) on available-for-sale securities | | Unrealized gains (losses) on hedging instruments | | Remeasurement gains (losses) on future policy benefits related to discount rate | | Cumulative translation adjustment | | Accumulated other comprehensive income (loss) | | Balance at, December 31, 2024 | | $ | (21,318) | | | $ | (5,192) | | | $ | 85,409 | | | $ | (21,858) | | | $ | 37,041 | | | Other comprehensive income (loss), before reclassifications | | 1,767 | | | 3,953 | | | (7,992) | | | — | | | (2,272) | | | Less: reclassification adjustments for gains (losses) realized | | 80 | | | (782) | | | — | | | — | | | (702) | | | Less: Income tax expense (benefit) | | — | | | — | | | — | | | — | | | — | | | Balance at, June 30, 2025 | | $ | (19,631) | | | $ | (457) | | | $ | 77,417 | | | $ | (21,858) | | | $ | 35,471 | |
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