2. Examine Molson Coors balance sheets 2013 and 2012. Footnotes to the financial statements (not included with the case) reveal that the notes receivable (and the current portion thereof) relate to loans made to customers. a. Identify assets and liabilities that you consider nonoperating. Explain each item briefly. b. Calculate net operating assets (NOA) for 2013 and 2012.

MOLSON COORS BREWING COMPANY AND SUBSIDIARTES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME IN MILLIONS) For the Years Ended December 31,2013 December 29, 2012 Net income (loss) including noncontrolling interests Other comprehensive income (loss), net of tax: 572.5cmher 31, 2011 439.1 $ 617: Foreign currenoy traislation adjustmeuts Unrealized gain (loss) on derivative instruments. Reclassification of derivative (gain) loss to income Pension and other postretirement benefit adjustments Amortization ofnet prior service (benett) cost and net actuarial (gain) loss to (67.7) 344.9* 3.2) 240.7 (195.8) 189.6 30.9 -ncome share of unconsolidated subsidiaries' other comprehensive income (6.9) :.155 3 594.4 3.9 81.2 192,9 765.4 5.2 (67.0) (300.8 376.3 (0.8) 375.5 Total other comprehensive incomie loss), iet of tax Comprehensive income (los), Les: Comprehiensive incomie (loss) attributahle ta noncontrolling interests Comprehensive income (loss) attributable to Molson Coors Brewing Company 760.2 $ 598.3$ See notes to consolidated financial statements. 70 MOLSON COORS BREWING COMPANY AND SUBSIDIARTES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME IN MILLIONS) For the Years Ended December 31,2013 December 29, 2012 Net income (loss) including noncontrolling interests Other comprehensive income (loss), net of tax: 572.5cmher 31, 2011 439.1 $ 617: Foreign currenoy traislation adjustmeuts Unrealized gain (loss) on derivative instruments. Reclassification of derivative (gain) loss to income Pension and other postretirement benefit adjustments Amortization ofnet prior service (benett) cost and net actuarial (gain) loss to (67.7) 344.9* 3.2) 240.7 (195.8) 189.6 30.9 -ncome share of unconsolidated subsidiaries' other comprehensive income (6.9) :.155 3 594.4 3.9 81.2 192,9 765.4 5.2 (67.0) (300.8 376.3 (0.8) 375.5 Total other comprehensive incomie loss), iet of tax Comprehensive income (los), Les: Comprehiensive incomie (loss) attributahle ta noncontrolling interests Comprehensive income (loss) attributable to Molson Coors Brewing Company 760.2 $ 598.3$ See notes to consolidated financial statements. 70