Deferred Acquisition Costs (Tables)

12 Months Ended

Dec. 31, 2023

Deferred Policy Acquisition Costs Disclosures [Abstract]

Deferred Policy Acquisition Costs [Table Text Block]

The reconciliation of beginning and ending balances of deferred acquisition costs for the Company's traditional and limited payment long-duration contracts within the Life and health business for the years ended December 31, 2023, 2022 and 2021 was as follows (in thousands of U.S. dollars):

	2023		2022		2021
Long-term protection
Balance at beginning of year	$	311,362	$	298,783	$	270,170
Capitalizations	38,056		67,432		69,548
Amortization expense	(32,012)		(31,467)		(29,696)
Foreign exchange effect	3,200		(23,386)		(11,239)
Balance at end of year	$	320,606	$	311,362	$	298,783