Equity (Tables)

3 Months Ended

Mar. 31, 2026

The following table reflects the distributions declared on the common shares of the Company during the three months ended March 31, 2026 and March 31, 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



							$	—	$	336

			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



							$	573	$	399

_______________

(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.

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	(4,403)		(943)		3,333		—		(2,013)
Less: reclassification adjustments for gains (losses) realized	(179)		(58)		—		—		(237)
Less: Income tax expense (benefit)	—		—		—		—		—
Balance at, March 31, 2026	$	(19,582)	$	(1,792)	$	74,620	$	(21,858)	$	31,388


	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	2,628		2,892		(5,143)		—		377
Less: reclassification adjustments for gains (losses) realized	24		(436)		—		—		(412)
Less: Income tax expense (benefit)	—		—		—		—		—
Balance at, March 31, 2025	$	(18,714)	$	(1,864)	$	80,266	$	(21,858)	$	37,830