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Consolidated Statements of Cash Flows - USD ($) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Cash flows from operating activities: |  |  |
Net earnings | $ 43,330 |  | $ 71,956
Adjustments to reconcile net earnings to operating cash flows: |  |  |
Investment (gains) losses | (25,733) |  | (67,819)
Depreciation and amortization | 6,366 |  | 6,147
Other | (5,474) |  | (3,126)
Changes in operating assets and liabilities: |  |  |
Unpaid losses and loss adjustment expenses | 690 |  | 275
Deferred charges - retroactive reinsurance | 431 |  | 416
Unearned premiums | 1,735 |  | 2,492
Receivables and originated loans | (1,145) |  | (1,194)
Inventories | 456 |  | 505
Other assets | (836) |  | (980)
Other liabilities | (3,782) |  | (2,721)
Income taxes | 8,130 |  | 15,176
Net cash flows from operating activities | 24,168 |  | 21,127
Cash flows from investing activities: |  |  |
Purchases of equity securities | (4,306) |  | (7,442)
Sales of equity securities | 97,123 |  | 25,833
Purchases of U.S. Treasury Bills and fixed maturity securities | (229,505) |  | (99,060)
Sales of U.S. Treasury Bills and fixed maturity securities | 15,018 |  | 39,991
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities | 120,480 |  | 59,815
Acquisitions of businesses, net of cash acquired | (342) |  | (8,516)
Purchases of property, plant and equipment and equipment held for lease | (8,928) |  | (8,398)
Other | (191) |  | 513
Net cash flows from investing activities | (10,651) |  | 2,736
Cash flows from financing activities: |  |  |
Changes in short term borrowings, net | (3,161) |  | 582
Acquisitions of treasury stock | (2,918) |  | (5,850)
Other, principally transactions with noncontrolling interests | (2,814) |  | (803)
Net cash flows from financing activities | (8,948) |  | (9,633)
Effects of foreign currency exchange rate changes | (141) |  | 24
Increase (decrease) in cash and cash equivalents and restricted cash | 4,428 |  | 14,254
Cash and cash equivalents and restricted cash at the beginning of the year | 38,643 |  | 36,399
Cash and cash equivalents and restricted cash at the end of the second quarter | 43,071 |  | 50,653
Restricted cash included in other assets at the beginning of the year | 621 |  | 588
Restricted cash included in other assets at the end of the second quarter | $ 747 |  | $ 598
Restricted Cash and Cash Equivalents, Asset, Statement of Financial Position [Extensible List] | Other |  | Other
Insurance and Other [Member] |  |  |
Cash flows from financing activities: |  |  |
Proceeds from borrowings | $ 1,692 |  | $ 1,225
Repayments of borrowings | (1,172) |  | (5,388)
Cash and cash equivalents at beginning of the year | 33,672 | [1] | 32,260
Cash and cash equivalents at the end of the second quarter | 36,884 | [1] | 44,611
Railroad, Utilities and Energy [Member] |  |  |
Cash flows from financing activities: |  |  |
Proceeds from borrowings | 6,617 |  | 2,788
Repayments of borrowings | (7,192) |  | (2,187)
Cash and cash equivalents at beginning of the year | 4,350 | [1] | 3,551
Cash and cash equivalents at the end of the second quarter | $ 5,440 | [1] | $ 5,444
[1] | Includes U.S. Treasury Bills with maturities of three months or less when purchased of $4.1 billion at June 30, 2024 and $4.8 billion at December 31, 2023.

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