hope you can help please

I dont need calculation just answer to make it simple

Direct Computation of Nonoperating Return 3M COMPANY Consolidated Balance Sheets At December 31 (\$ millions, except per share amount) 20182017 Current Assets b. Compute net nonoperating obligations (NNO). c. Compute financial leverage (FLEV). d. Compute NNEP and Spread. e. Compute the noncontrolling interest ratio ( NCl ratio). f. Confirm the relation: ROE=[RNOA+(FLEV Spread )]NCI ratio. ROE may be different due to rounding