The following is a reconciliation of net assets available for benefits per the financial statements at December 31, 2025 and 2024 to the Form 5500:


(Dollars in Thousands)	2025		2024
Net Assets Available for Benefits per the Financial Statements	$	56,794	$	56,618
Adjustment from Contract Value to Fair Value for Fully Benefit-Responsive Investment Contracts	(151)		(338)
Net Assets Available for Benefits per the Form 5500	$	56,643	$	56,280

The following is a reconciliation of net investment gain from the Plan’s interest in the Commingled Trust per the financial statements for the year ended December 31, 2025 to the Form 5500:


(Dollars in Thousands)
Net Investment Gain from Plan’s Interest in Commingled Trust per the Financial Statements	$	8,223
Impact of Reflecting Fully Benefit-Responsive Investment Contracts at Fair Value	187
Net Investment Gain from Plan’s Interest in Commingled Trust per the Form 5500	$	8,410

Fully benefit-responsive investment contracts are recorded at fair value on the Form 5500.