The balance sheet for Tomkins plc, a British company, is presented as follows. Tomkins plc Consolidated Balance Sheet (amounts in millions) Non-current assets Goodwill Other intangible assets Property, plant and equipment Investments in associates Trade and other receivables Deferred tax assets Post-employment benefit surpluses 435.0 78.0 1,122.8 20.6 81.1 82.9 1.3 1.822.7 Current assets Inventories Trade and other receivables Income tax recoverable Available for sale investments Cash and cash equivalents 590.8 753.0 49.0 1.2 445.0 1,839.0 11.9 3,673.6 Assets hold for sale Total assets Current liabilities Bank overdrafts Bank and other loans Obligations under finance leases Trade and other payables Income tax liabilities Provisions 4.8 11.2 1.0 677.6 15.2 1003 810.1 Non-current liabilities Bank and other loans Obligations under finance leases Trade and other payables 687.3 3.6 27.1 3073.6 3,673.6 Current liabilities Bank overdrafts Bank and other loans Obligations under finance leases Trade and other payables Income tax liabilities Provisions 4.8 11.2 1.0 677.6 15.2 100.3 810.1 Non-current liabilities Bank and other loans Obligations under finance leases Trade and other payables Post-employment benefit obligations Deferred tax liabilities Income tax liabilities Provisions 6873 3.6 27.1 343.5 25.3 79.5 19.2 1,185.5 1.995.6 1,678.0 Total liabilities Net assets Capital and reserves Ordinary share capital Share premium account Own shares Capital redemption reserve Currency translation reserve Available-for-sale reserve Accumulated decit Shareholders' equity Minority interests Total equity 79.6 799.2 (8.2) 921.8 (93.0) (0.9) (161.9) 1,536.6 141.4 1,678.0 Identify at least three differences in balance sheet reporting between British and U.S.firms, as shown in Tomkins' balance sheet. B / T: I E 1 TT: Minority interests Total equity 141.4 1,678.0 Identify at least three differences in balance sheet reporting between British and U.S.firms, as shown in Tomkins balance sheet. BITT E 99 T: O Words) 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 T. T' I.E. E W W TT 7 MacBook Air 30 D