v3.25.4
Other Non-Current Assets (Tables)
12 Months Ended
Dec. 31, 2025
Other Noncurrent Assets [abstract]  
Summary of Other Non-Current Assets

The components of other non-current assets include the following:

 

 

 

 

                                 December 31,

(millions of U.S. dollars)

 

2025

 

2024

Cash surrender value of life insurance policies

 

 

384

 

370

Deferred commissions

 

 

110

 

98

Net defined benefit plan surpluses (see note 27)

 

 

83

 

40

Other non-current assets(1)

 

 

103

 

117

Total other non-current assets

 

 

680

 

625

 

(1)
Includes a tax receivable from HM Revenue & Customs (“HMRC”) of $96 million and $89 million as of December 31, 2025 and 2024, respectively (see note 31).