v3.26.1
Reconciliation of Financial Statements to Form 5500
 12 Months Ended
Dec. 31, 2025
SIP  
EBP, Reconciliation of Financial Statement to Form 5500 [Line Items]  
Reconciliation of Financial Statements to Form 5500 Reconciliation of Financial Statements 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