EX-21 2 afg-20181231xex21.htm EXHIBIT 21
Exhibit 21
AMERICAN FINANCIAL GROUP, INC.
SUBSIDIARIES OF THE REGISTRANT
The following is a list of subsidiaries of AFG at December 31, 2018. All corporations are subsidiaries of AFG and, if indented, subsidiaries of the company under which they are listed. The names of certain subsidiaries are omitted, as such subsidiaries in the aggregate would not constitute a significant subsidiary.

Name of Company |  | Incorporated |  | Percentage of Ownership
American Money Management Corporation |  | Ohio |  | 100
American Real Estate Capital Company, LLC |  | Ohio |  | 100
APU Holding Company |  | Ohio |  | 100
American Premier Underwriters, Inc. |  | Pennsylvania |  | 100
GAI Holding Bermuda Ltd. |  | Bermuda |  | 77 (a)
GAI Indemnity, Ltd. |  | United Kingdom |  | 100
Neon Capital Limited |  | United Kingdom |  | 100
Neon Holdings (U.K.) Limited |  | United Kingdom |  | 100
Lavenham Underwriting Limited |  | United Kingdom |  | 100
Neon Service Company (U.K.) Limited |  | United Kingdom |  | 100
Sampford Underwriting Limited |  | United Kingdom |  | 100
Great American Financial Resources, Inc. |  | Delaware |  | 100
Great American Life Insurance Company |  | Ohio |  | 100
Annuity Investors Life Insurance Company |  | Ohio |  | 100
Manhattan National Holding Corporation |  | Ohio |  | 100
Manhattan National Life Insurance Company |  | Ohio |  | 100
Great American Holding, Inc. |  | Ohio |  | 100
ABA Insurance Services, Inc. |  | Ohio |  | 100
Great American International Insurance Designated Activity Company |  | Ireland |  | 100
Mid-Continent Casualty Company |  | Ohio |  | 100
Mid-Continent Assurance Company |  | Ohio |  | 100
Mid-Continent Excess and Surplus Insurance Company |  | Delaware |  | 100
Oklahoma Surety Company |  | Ohio |  | 100
National Interstate Corporation |  | Ohio |  | 100
Hudson Indemnity, Ltd. |  | Cayman Islands |  | 100
National Interstate Insurance Company |  | Ohio |  | 100
National Interstate Insurance Company of Hawaii, Inc. |  | Ohio |  | 100
Triumphe Casualty Company |  | Ohio |  | 100
Vanliner Insurance Company |  | Missouri |  | 100
Republic Indemnity Company of America |  | California |  | 100
Republic Indemnity Company of California |  | California |  | 100
Summit Holding Southeast, Inc. |  | Florida |  | 100
Bridgefield Employers Insurance Company |  | Florida |  | 100
Bridgefield Casualty Insurance Company |  | Florida |  | 100
Great American Insurance Company |  | Ohio |  | 100
American Empire Insurance Company |  | Ohio |  | 100
American Empire Surplus Lines Insurance Company |  | Delaware |  | 100
El Aguila, Compañia de Seguros, S.A. de C.V. |  | Mexico |  | 100
GAI Warranty Company |  | Ohio |  | 100
GAI Warranty Company of Florida |  | Florida |  | 100
Great American Alliance Insurance Company |  | Ohio |  | 100
Great American Assurance Company |  | Ohio |  | 100
Great American Casualty Insurance Company |  | Ohio |  | 100
Great American Contemporary Insurance Company |  | Ohio |  | 100
Great American E&S Insurance Company |  | Delaware |  | 100
Great American Fidelity Insurance Company |  | Delaware |  | 100
Great American Insurance Company of New York |  | New York |  | 100
Great American Protection Insurance Company |  | Ohio |  | 100
Great American Security Insurance Company |  | Ohio |  | 100
Great American Spirit Insurance Company |  | Ohio |  | 100
Professional Risk Brokers, Inc. |  | Illinois |  | 100
Helium Holdings Limited |  | Bermuda |  | 100
Neon Employee Ownership LLC |  | Delaware |  | 23.35 (b)
GAI Australia Pty Ltd. |  | Australia |  | 100 (c)

(a) | AFG directly owns 69.99% of GAI Holding Bermuda Ltd. and the remaining 30.01% is owned by GAI Australia Pty Ltd. (see footnote C below).

(b) | AFG's 100%-owned subsidiary, Helium Holdings Limited, owns 23.35% (but the majority of the voting interest) of Neon Employee Ownership LLC ("NEO"). The remaining 76.65% is owned by the management of Neon Capital Limited.

(c) | NEO owns 100% of the common stock of GAI Australia Pty Ltd. Accordingly, the noncontrolling shareholders of NEO indirectly own approximately 23% of GAI Holding Bermuda (76.65% of NEO multiplied by the 30.01% of GAI Holding Bermuda owned by GAI Australia).

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