The following are reconciliations of the Plan’s interest in the Master Trust and Master Trust A and the net assets available for benefits per the financial statements to the Form 5500 for the years ended December 31, 2025 and 2024, respectively (in thousands of dollars):


	2025
Plan’s interest in the Master Trust at fair value	$	4,131,602
Plan’s interest in the Master Trust for fully benefit-responsive investment contracts at contract value	364,901
	4,496,503
Adjustment from contract value to fair value for fully benefit-responsive investment contracts	(14,847)
Plan’s interest in the Master Trust at fair value per the Form 5500	$	4,481,656


	2024
Plan’s interest in Master Trust A at fair value	$	2,729,333
Plan’s interest in Master Trust A for fully benefit-responsive investment contracts at contract value	405,248
	3,134,581
Adjustment from contract value to fair value for fully benefit-responsive investment contracts	(28,417)
Plan’s interest in Master Trust A at fair value per the Form 5500	$	3,106,164


	2025		2024
Net assets available for benefits per the financial statements	$	4,591,196	$	4,184,548
Adjustment from contract value to fair value for fully benefit-responsive investment contracts	(14,847)		(28,417)
Net assets available for benefits per the Form 5500	$	4,576,349	$	4,156,131

The following is a reconciliation of the change in net assets available for benefits per the financial statements to the Form 5500 for the year ended December 31, 2025 (in thousands of dollars):


	2025
Change in net assets available for benefits per the financial statements	$	406,648
Adjustment for the net change in contract value of fully benefit-responsive investment contracts	13,570
Change in net assets available for benefits per the Form 5500	$	420,218