XML 42 R30.htm IDEA: XBRL DOCUMENT
v3.26.1

Shareholders' Equity (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2026
Stockholders' Equity Note [Abstract] |
Components of accumulated other comprehensive income (loss) | The progression of the components of accumulated other comprehensive income (loss) is as follows (in millions):
|  |  | Other Comprehensive Income (Loss) |  |  |  |
| AOCI Beginning Balance |  | Pretax |  | Tax |  | Net of tax |  |  |  |  |  |  |  | AOCI Ending Balance
Three months ended March 31, 2026 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gains (losses) on securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) on securities arising during the period |  |  | $ | (103) |  |  | $ | 21 |  |  | $ | (82) |  |  |  |  |  |  |  |  |
Reclassification adjustment for realized (gains) losses included in net earnings (*) |  |  | 5 |  |  | (1) |  |  | 4 |  |  |  |  |  |  |  |  |
Total net unrealized gains (losses) on securities | $ | (22) |  |  | (98) |  |  | 20 |  |  | (78) |  |  |  |  |  |  |  |  | $ | (100) |
Net unrealized gains (losses) on cash flow hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) on cash flow hedges arising during the period |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  |
Reclassification adjustment for investment income included in net earnings (*) |  |  | 1 |  |  | — |  |  | 1 |  |  |  |  |  |  |  |  |
Total net unrealized gains (losses) on cash flow hedges | (2) |  |  | 1 |  |  | — |  |  | 1 |  |  |  |  |  |  |  |  | (1) |
Foreign currency translation adjustments | (28) |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  | (28) |
Pension and other postretirement plan adjustments | 2 |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  | 2 |
Total | $ | (50) |  |  | $ | (97) |  |  | $ | 20 |  |  | $ | (77) |  |  |  |  |  |  |  |  | $ | (127) |
Three months ended March 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gains (losses) on securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) on securities arising during the period |  |  | $ | 69 |  |  | $ | (14) |  |  | $ | 55 |  |  |  |  |  |  |  |  |
Reclassification adjustment for realized (gains) losses included in net earnings (*) |  |  | 7 |  |  | (1) |  |  | 6 |  |  |  |  |  |  |  |  |
Total net unrealized gains (losses) on securities | $ | (202) |  |  | 76 |  |  | (15) |  |  | 61 |  |  |  |  |  |  |  |  | $ | (141) |
Net unrealized gains (losses) on cash flow hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) on cash flow hedges arising during the period |  |  | 1 |  |  | — |  |  | 1 |  |  |  |  |  |  |  |  |
Reclassification adjustment for investment income included in net earnings (*) |  |  | 3 |  |  | (1) |  |  | 2 |  |  |  |  |  |  |  |  |
Total net unrealized gains (losses) on cash flow hedges | (10) |  |  | 4 |  |  | (1) |  |  | 3 |  |  |  |  |  |  |  |  | (7) |
Foreign currency translation adjustments | (30) |  |  | (3) |  |  | — |  |  | (3) |  |  |  |  |  |  |  |  | (33) |
Pension and other postretirement plan adjustments | 2 |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  | 2 |
Total | $ | (240) |  |  | $ | 77 |  |  | $ | (16) |  |  | $ | 61 |  |  |  |  |  |  |  |  | $ | (179) |
(*)The reclassification adjustments affected the following lines in AFG’s Statement of Earnings:
| OCI component |  | Affected line in the statement of earnings |
| Pretax - Net unrealized gains (losses) on securities |  | Realized gains (losses) on securities |
| Pretax - Net unrealized gains (losses) on cash flow hedges |  | Net investment income |
| Tax |  | Provision for income taxes |

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481674/830-30-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_StockholdersEquityNoteAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration