The balance sheet for Tomkins plc., a British company, is presented as follows Tomkins plc Consolidated Balance Sheet (amounts in millions) Non-current assets 436.0 Goodwill Other intangible assets Property, plant and equipment Investments in associates Trade and other receivables 78.0 1,122.8 20.6 81.1 82.9 Deferred tax assets 1.3 Post-employment benefit surpluses 1,822.7 Current assets 590.8 Inventories 753.0 Trade and other receivables Income tax ecoverable Available-fc-sale investments Cash and oash equivalents 49.0 1.2 445.0 1,839.0 Assets held for sale Total assets Current liabilities Bank overdrafts Bank and other loans Obligations under finance leases Trade and other payables Income tax liabilities Provisions 11.9 3,673.6 4.8 11.2 1.0 677.6 15.2 100.3 810.1 Non-current liabilitios Bank and other loans Obligations under finance leases Trade and other payables Post-employment benefit obligations Deforred tax liabilities Income tax liabilities Provisions 687.3 3.6 27.1 343.5 25.3 79.5 19.2 1,185,5 Total liabilities Not assets Capital and roserves Ordinary share capital Share premium acoount Own shares Capital redemption reserve Currency translation reserve Available-fo-sale reserve Accumulated deficit Shareholders equity Minority interests Total equity 1,995.6 1,678.0 79.6 799.2 (6.2) 921.8 (93.0) (0.9) (161.9) 1,536.6 141.4 1,078.0 tdentify at lenca th Identify at least three differences in balance sheet reporting between British and U.S. firms, as shown in Tomkins' balance sheet E IE B I T, T o Wor e Textbook and Media Review Tomkins'balance sheet and identify how the format of this financial statement provides useful information, as illustrated in the chapter B I T T oWords)