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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

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X

- References

No definition available.

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