Transform Babcocks March 31, 2017, company balance sheet to a format and usinh terminology commonly used by US companies.

9. The parent company balance sheet for Babcock International Group PLC at March 31, 2017, is as follows: Company Balance Sheet 2017 Em 2016 Em As at 31 March 2017 Note Fixed assets Investment in subsidiaries Current assets Trade and other receivables Trade and other payables Net current assets Total assets less current liabilities Trade and other payables 2,359.5 3,049.2 (1820.4) 3,588.3 2,359.5 2,572.1 (1.4375) 1,134.6 3,494.1 6 1.281.9)(1.249.4 (continued) NO Company Balance Sheet 2016 2017 Em As at 31 March 2017 Note Sm 2,306.4 2,244.7 Net assets Equity Called up share capital Share premium account Capital redemption reserve Other reserve Retained earnings Total shareholders' funds 303.4 873.0 30.6 768.8 330.6 2,306.4 302.5 873.0 30.6 768.8 269.8 2.244.7 Required: Transform Babcock's March 31, 2017, company balance sheet to a format and using terminology commonly used by U.S. companies. 9. The parent company balance sheet for Babcock International Group PLC at March 31, 2017, is as follows: Company Balance Sheet 2017 Em 2016 Em As at 31 March 2017 Note Fixed assets Investment in subsidiaries Current assets Trade and other receivables Trade and other payables Net current assets Total assets less current liabilities Trade and other payables 2,359.5 3,049.2 (1820.4) 3,588.3 2,359.5 2,572.1 (1.4375) 1,134.6 3,494.1 6 1.281.9)(1.249.4 (continued) NO Company Balance Sheet 2016 2017 Em As at 31 March 2017 Note Sm 2,306.4 2,244.7 Net assets Equity Called up share capital Share premium account Capital redemption reserve Other reserve Retained earnings Total shareholders' funds 303.4 873.0 30.6 768.8 330.6 2,306.4 302.5 873.0 30.6 768.8 269.8 2.244.7 Required: Transform Babcock's March 31, 2017, company balance sheet to a format and using terminology commonly used by U.S. companies