v3.26.3
Statements of Cash Flows (Tables)
 9 Months Ended
Sep. 30, 2026
Supplemental Cash Flow Information [Abstract]  
Schedule of Cash Flow, Supplemental Disclosures
Supplemental cash flow information was as follows:

Nine Months ended
September 30,
($ in thousands)20262025
Cash paid (received) during the period for:
Interest$34,568 22,862 
Federal income tax111,000 108,269 
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases7,616 7,648 
Operating cash flows from financing leases102 196 
Financing cash flows from finance leases1,964 2,054 
Non-cash items:
Corporate actions related to fixed income securities, available-for-sale (“AFS”)1
25,477 44,452 
Conversion of alternative investment to equity securities
— 20,127 
Conversion of alternative investment to other investment1,288 — 
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 arrangements977 — 
Assets acquired under operating lease arrangements2,358 5,625 
Non-cash purchase of property and equipment1 14 
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)September 30, 2026December 31, 2025
Cash$928 346 
Restricted cash14,441 17,612 
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows$15,369 17,958 
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)September 30, 2026December 31, 2025
Cash$928 346 
Restricted cash14,441 17,612 
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows$15,369 17,958