v3.26.1
Reconciliation of Financial Statements to Form 5500
 12 Months Ended
Dec. 31, 2025
401(k) SP  
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$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