2024

2023

Balance at the beginning of the year

$

34,647

$

35,415

Incurred losses and loss adjustment expenses:

Current contract year

51

—

Prior contract years

(119

)

15

Total

(68

)

15

Paid losses and loss adjustment expenses

(1,066

)

(1,033

)

Foreign currency effect

(19

)

24

Balance at June 30

$

33,494

$

34,421

Incurred losses and loss adjustment expenses

$

(68

)

$

15

Deferred charge amortization and adjustments

431

416

Incurred losses and loss adjustment expenses included in the Consolidated 
   Statements of Earnings

$

363

$

431