Company: LBTYK
Filing Date: 2025-06-17
Form Type: 11-K
Source: 0001570585-25-000163
Chunk: 9

Company: Liberty Global Ltd.
Filing Date: 2025-06-17
Form: 11-K
Chunk 9
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 the financial statements and the reported amounts of additions and deductions during the reporting period. Actual results could differ from those estimates.

Notes Receivable from Participants (Participant Loans)

Notes receivable from participants are measured at their unpaid principal balance, plus any accrued and unpaid interest. Interest income is recorded on an accrual basis. Related fees are recorded as administrative expenses and are expensed as incurred. No allowance for credit losses has been recorded as of December 31, 2024 or 2023. If a participant ceases to make loan repayments and the Plan administrator deems the participant loan to be in default, the participant loan balance is reduced and a benefit payment is recorded. Delinquent participant loans are reclassified as distributions to participants based on the terms of the Plan document.

#### Plan Expenses
Any forfeited employer contributions may be used to offset future employer matching contributions and then to pay Plan expenses, if any, except for participant loan, distribution or asset-based fees, all of which are paid by the respective participants. Other administrative expenses of the Plan are paid directly by LGI and, accordingly, are not included in the Plan financial statements. No Trustee or record keeping fees were paid to Fidelity through the forfeiture account during 2024. Loan, distribution and asset-based fees paid by participants were $27,681 during 2024.

Proceeds from revenue sharing, as described below under Related-party/Party-in-Interest Transactions , may be used to offset Plan expenses incurred by participants. For Form 5500 reporting, this amount has been reflected separately from Plan expenses and included as other income.

#### Payment of Benefits
Benefits are recorded when paid.

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LIBERTY GLOBAL 401(K) SAVINGS & STOCK OWNERSHIP PLAN</div>

### Notes to Financial Statements — (Continued)

#### December 31, 2024

#### Contributions
Participant contributions and related employer contributions are recognized during the period in which the respective payroll deductions are made.

#### Related-party/Party-in-interest Transactions
Under the terms of a trust agreement between LGI and the Trustee, the Trustee manages certain mutual funds and money market funds on behalf of the Plan and has been granted authority concerning purchases and sales of investments for the trust funds. In addition, the Plan includes two employer share funds. Purchases and sales for the year ended December 31, 2024 with respect to these employer share funds are set forth below:

|                                      |     | Purchases |           |     | Sales |