NOTE 7 - RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500 The following is a reconciliation of net assets available for benefits per the financial statements to the Form 5500 as of: | | | | | | | | | | | | | | | | | | | | | December 31, | | ($ in thousands) | | 2025 | | 2024 | | | | | | | | | Net assets available for benefits per the financial statements | | $ | 63,609,630 | | | $ | 59,862,206 | | | | | | | | | Adjustment from contract value to fair value for fully benefit-responsive investment contracts held by the Interest Income Fund | | (270,102) | | | (503,651) | | | | Net assets available for benefits per the Form 5500 | | $ | 63,339,528 | | | $ | 59,358,555 | | |
The following is a reconciliation of investment income per the financial statements to the Form 5500: | | | | | | | | | | | | ($ in thousands) | | Year Ended December 31, 2025 | | | | | | | | Total investment income and interest income on notes receivable from participants per the financial statements | | $ | 9,162,957 | | | | | | | Adjustment from fair value to contract value for fully benefit-responsive investment contracts at December 31, 2024 | | 503,651 | | | | | | | Adjustment from fair value to contract value for fully benefit-responsive investment contracts at December 31, 2025 | | (270,102) | | | | Total investment income per the Form 5500 | | $ | 9,396,506 | | |
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