Balance sheet formats The following information is based on the balance sheet of Delhaize Group (Delhaize), the Belgian food distributor, for 2007 (in ‚¬ million). Delhaize applies IFRS and reports its results in millions of euros. Prepare a balance sheet for Delhaize that uses a format common to firms reporting under U.S.GAAP.

Assets 2,445.7 Goodwill Intangible Assets Property, Plant, and Equipment Other Noncurrent Assets. 552.1 3,383.1 244.0 6,624.9 Inventories 1,262.0 Receivables 564.6 Other Current Assets 121.5 Cash and Cash Equivalents 248.9 2,197.0 Total Assets 8,821.9 Liabilities and Equity Share Capital 50.1 Share Premium 2,698.9 Retained Earnings Other Reserves and Adjustments 2,355.3 (1,428.3) 3,676.0 1,911.7 Total Shareholders Equity Long-Term Debt Obligations Under Finance Leases 595.9 Provisions ... 207.2 Other Noncurrent Liabilities 210.4 Total Noncurrent Liabilities 2,925.2 Short-Term Borrowings 41.5 Long-Term Debt, Curent Portion Obligations Under Finance Lease, Current Portion 108.9 39.0 Provisions 41.8 Income Tax Payable Accounts Payable Accrued Expenses 58.7 1,435.8 375.7 Other Current Liabilities 119.3 Total Current Liabilities 2,220.7 Total Liabilities 5,145.9 Total Liabilities and Equity 8,821.9