The following is a detailed rollforward of the Net Unfunded Amended and Restated Final Funding Agreement (“AFFA”) liability, net of tax, for the three months ended June 30, 2026:


(Millions of U.S. dollars)	Asbestos Liability		Insurance Receivables		Restricted Cash and Investments		Other Assets and Liabilities		Net Unfunded AFFA Liability		Deferred Tax Assets		Income Tax Payable		Net Unfunded AFFA Liability, net of tax
Opening Balance - March 31, 2026	$	(1,008.6)	$	24.3	$	268.7	$	0.2	$	(715.4)	$	282.5	$	40.2	$	(392.7)
Asbestos claims paid	32.8		—		(32.8)		—		—		—		—		—

AICF claims-handling costs incurred (paid)	0.3		—		(0.3)		—		—		—		—		—
AICF operating costs paid - non claims-handling	—		—		(0.6)		—		(0.6)		—		—		(0.6)



Insurance recoveries	—		(0.8)		0.8		—		—		—		—		—
Movement in income tax payable	—		—		—		—		—		(6.8)		(34.8)		(41.6)
Other movements	—		—		2.4		0.8		3.2		(0.7)		(0.1)		2.4
Effect of foreign exchange	(4.7)		0.2		1.8		—		(2.7)		1.3		1.2		(0.2)
Closing Balance - June 30, 2026	$	(980.2)	$	23.7	$	240.0	$	1.0	$	(715.5)	$	276.3	$	6.5	$	(432.7)

During fiscal year 2027, the Company will contribute A$128.2 million to AICF, excluding interest, in quarterly installments. The first payment of A$32.1 million was made on July 1, 2026.

AICF invests its excess cash in time deposits, which are classified as held to maturity (“HTM”) investments and the carrying value materially approximates the fair value for each investment. The following table represents the investments outstanding as of June 30, 2026:


Date Invested	Maturity Date	Interest Rate	A$ Millions
April 2026	April 7, 2027	5.38%	110.0
January 2026	January 27, 2027	4.78%	70.0
October 2025	October 16, 2026	4.14%	70.0
July 2025	July 24, 2026	4.14%	60.0