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Statements of Cash Flows (Tables)

6 Months Ended

Jun. 30, 2025

Supplemental Cash Flow Information [Abstract]

Schedule of Cash Flow, Supplemental Disclosures

Supplemental cash flow information was as follows:

						Six Months ended June 30,
($ in thousands)						2025						2024
Cash paid (received) during the period for:
Interest						$	14,278					14,209
Federal income tax						83,269						46,000
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases						5,053						3,884
Operating cash flows from financing leases						139						65
Financing cash flows from finance leases						1,403						1,266
Non-cash items:
Corporate actions related to equity securities1						—						29,250
Corporate actions related to fixed income securities, available-for-sale ("AFS")1						39,742						10,250
Conversion of AFS fixed income securities to equity securities						736						—
Conversion of commercial mortgage loan ("CML") to alternative investment						3,300						—
Assets acquired under finance lease arrangements						—						5,947
Assets acquired under operating lease arrangements						2,062						10,257
Non-cash purchase of property and equipment						13						9

1Examples of corporate actions include like-kind exchanges, non-cash acquisitions, and stock splits.

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash and restricted cash reported within the Consolidated Balance Sheets to the amount reported in the Consolidated Statements of Cash Flows:

($ in thousands)						June 30, 2025						December 31, 2024
Cash						$	357					91
Restricted cash						37,878						62,933
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows						$	38,235					63,024

Schedule of Restrictions on Cash and Cash Equivalents

The following table provides a reconciliation of cash and restricted cash reported within the Consolidated Balance Sheets to the amount reported in the Consolidated Statements of Cash Flows:

($ in thousands)						June 30, 2025						December 31, 2024
Cash						$	357					91
Restricted cash						37,878						62,933
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows						$	38,235					63,024

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(2))
-Publisher FASB
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-Topic 942
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(1)(a))
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-Name Accounting Standards Codification
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-Topic 230
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