v3.26.1
Other Non-Current Assets (Tables)
6 Months Ended
Jun. 30, 2026
Other Noncurrent Assets [abstract]  
Summary of Other Non-Current Assets

The components of other non-current assets include the following:

 

 

 

June 30,

 

December 31,

(millions of U.S. dollars)

 

2026

 

2025

Cash surrender value of life insurance policies

 

387

 

384

Deferred commissions

 

98

 

110

Net defined benefit plan surpluses

 

101

 

83

Other non-current assets(1)

 

119

 

103

Total other non-current assets

 

705

 

680

 

(1)
Includes a tax receivable from HM Revenue & Customs (“HMRC”) of $94 million and $96 million as of June 30, 2026 and December 31, 2025, respectively (see note 17).