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RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500 | 12 Months Ended
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Dec. 31, 2025
San Diego Gas & Electric Company Savings Plan 001 |
EBP, Reconciliation of Financial Statement to Form 5500 [Line Items] |
RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500 | 6. RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500 The following is a reconciliation of net assets available for benefits at December 31, 2025 and 2024 as reported in the financial statements compared to the Form 5500 (dollars in thousands):
| December 31, |  | December 31,
| 2025 |  | 2024
Net assets available for benefits per the financial statements | $ | 2,233,193 |  |  | $ | 2,131,333 |
Delinquent notes receivable in the financial statements reported as deemed distributions of participant loans in the Form 5500 | (394) |  |  | (521) |
Net assets available for benefits per the Form 5500 | $ | 2,232,799 |  |  | $ | 2,130,812 |
The following is a reconciliation of the change in net assets available for benefits for the year ended December 31, 2025 as reported in the financial statements compared to the Form 5500 (dollars in thousands):
Net increase in net assets per the financial statements | $ | 101,860 |
Add: Deemed distributions of participant loans reported in the Form 5500 as of December 31, 2024 | 521 |
Less: Deemed distributions of participant loans reported in the Form 5500 as of December 31, 2025 | (394) |
Net increase in net assets per the Form 5500 | $ | 101,987 |

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478416/962-205-50-1 + Details
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- Definition The entire disclosure for reconciliation of financial statement to Form 5500 for employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Form 5500 is form provided by Department of the Treasury, Internal Revenue Service (IRS); Department of Labor (DOL), Employee Benefit Security Administration (EBSA); and Pension Benefit Guaranty Corporation (PBGC). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478416/962-205-50-1 + Details
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