v3.26.1
Reconciliation of Financial Statements to Form 5500 (Tables)
 12 Months Ended
Dec. 31, 2025
401(k) SP  
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$23,045,660 $18,843,133 
Certain deemed distributions of participant loans(5,398)(5,053)
Adjustment from contract value to fair value for fully benefit-responsive synthetic guaranteed investment contracts(18,500)(39,976)
Net assets per Form 5500$23,021,762 $18,798,104 
The following table reconciles the Plan's Net 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 Net increase (decrease) in net assets available for benefits per financial statements$4,202,527 
Change in certain deemed distributions of participant loans(345)
Change in adjustment from contract value to fair value for fully benefit-responsive synthetic guaranteed investment contracts21,476 
Net income (loss) per Form 5500$4,223,658