v3.26.1
Reconciliation of Financial Statements to Form 5500 (Tables)
 12 Months Ended
Dec. 31, 2025
SIP  
EBP, Reconciliation of Financial Statement to Form 5500 [Line Items]  
Reconciliation of Financial Statement to Form 5500
The following table reconciles the Net assets available for benefits per the audited financial statements to the Form 5500 Annual Report:

(in thousands of dollars)20252024
Net assets available for benefits per financial statements$550,150 $425,210 
Certain deemed distributions of participant loans(394)(448)
Adjustment from contract value to fair value for fully benefit-responsive synthetic guaranteed investment contracts(971)(1,874)
Net assets per Form 5500$548,785 $422,888 
The following table reconciles the Plan's increase (decrease) in net assets available for benefits per the audited financial statements to the Form 5500 Annual Report:

 (in thousands of dollars)2025
 Plan's increase (decrease) in net assets available for benefits per financial statements$107,454 
Change in certain deemed distributions of participant loans54 
Change in adjustment from contract value to fair value for fully benefit-responsive synthetic guaranteed investment contracts903 
 Net income (loss) per Form 5500$108,411