A reconciliation of net assets available for benefits per the financial statements to the Form 5500 is as follows:


	As of December 31,
	2025	2024
	(In $ thousands)
Net assets available for benefits per the financial statements	1,240,289	1,010,707
Contributions receivable - employer	(22,110)	(17,554)
Accrued administrative expenses	(228)	(326)
Net assets available for benefits per Form 5500	1,217,951	992,827

A reconciliation of the net increase (decrease) in net assets per the financial statements for the year ended December 31, 2025 to the Form 5500 is as follows:




			(In $ thousands)
Net increase (decrease) in net assets per the financial statements			229,582
Change in accrued contributions receivable - employer			(4,556)
Change in accrued administrative expenses			98
Net increase (decrease) in net assets per Form 5500			225,124