Monsanto Co. (MON)

Monsanto Co., adjusted current assets

USD $ in millions

		Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
	As Reported
	Current assets
	Adjustments
	Add: Allowance for doubtful trade receivables
	Add: Excess of FIFO over LIFO cost1
	Less: Current deferred tax assets2
	After Adjustment
	Adjusted current assets

Based on: 10-K (filing date: 2017-10-27), 10-K (filing date: 2016-10-19), 10-K (filing date: 2015-10-29), 10-K (filing date: 2014-10-29), 10-K (filing date: 2013-10-23), 10-K (filing date: 2012-10-19).

Monsanto Co., adjusted total assets

USD $ in millions

		Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
	As Reported
	Total assets
	Adjustments
	Add: Operating leased assets1
	Add: Allowance for doubtful trade receivables
	Add: Excess of FIFO over LIFO cost2
	Less: Current deferred tax assets3
	Less: Noncurrent deferred tax assets4
	After Adjustment
	Adjusted total assets

Based on: 10-K (filing date: 2017-10-27), 10-K (filing date: 2016-10-19), 10-K (filing date: 2015-10-29), 10-K (filing date: 2014-10-29), 10-K (filing date: 2013-10-23), 10-K (filing date: 2012-10-19).

Monsanto Co., adjusted current liabilities

USD $ in millions

		Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
	As Reported
	Current liabilities
	Adjustments
	Less: Current deferred tax liabilities1
	Less: Current deferred revenues
	Less: Current restructuring reserves
	After Adjustment
	Adjusted current liabilities

Based on: 10-K (filing date: 2017-10-27), 10-K (filing date: 2016-10-19), 10-K (filing date: 2015-10-29), 10-K (filing date: 2014-10-29), 10-K (filing date: 2013-10-23), 10-K (filing date: 2012-10-19).

Monsanto Co., adjusted total liabilities

USD $ in millions

		Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
	As Reported
	Total liabilities
	Adjustments
	Add: Operating lease obligations1
	Less: Current deferred tax liabilities2
	Less: Noncurrent deferred tax liabilities3
	Less: Deferred revenues
	Less: Restructuring reserves
	After Adjustment
	Adjusted total liabilities

Based on: 10-K (filing date: 2017-10-27), 10-K (filing date: 2016-10-19), 10-K (filing date: 2015-10-29), 10-K (filing date: 2014-10-29), 10-K (filing date: 2013-10-23), 10-K (filing date: 2012-10-19).

Monsanto Co., adjusted total Monsanto Company shareowners’ equity

USD $ in millions

		Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
	As Reported
	Total Monsanto Company shareowners’ equity
	Adjustments
	Less: Net deferred tax assets (liabilities)1
	Add: Allowance for doubtful trade receivables
	Add: Excess of FIFO over LIFO cost2
	Add: Deferred revenues
	Add: Restructuring reserves
	Add: Noncontrolling interest
	After Adjustment
	Adjusted total Monsanto Company shareowners’ equity

Based on: 10-K (filing date: 2017-10-27), 10-K (filing date: 2016-10-19), 10-K (filing date: 2015-10-29), 10-K (filing date: 2014-10-29), 10-K (filing date: 2013-10-23), 10-K (filing date: 2012-10-19).

Monsanto Co., adjusted capitalization table

USD $ in millions

		Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
	As Reported
	Short-term debt, including current portion of long-term debt
	Long-term debt, excluding current portion
	Total reported debt
	Total Monsanto Company shareowners’ equity
	Total reported capital
	Adjustments to Debt
	Add: Operating lease obligations1
	Adjusted total debt
	Adjustments to Equity
	Less: Net deferred tax assets (liabilities)2
	Add: Allowance for doubtful trade receivables
	Add: Excess of FIFO over LIFO cost3
	Add: Deferred revenues
	Add: Restructuring reserves
	Add: Noncontrolling interest
	Adjusted total Monsanto Company shareowners’ equity
	After Adjustment
	Adjusted total capital

Based on: 10-K (filing date: 2017-10-27), 10-K (filing date: 2016-10-19), 10-K (filing date: 2015-10-29), 10-K (filing date: 2014-10-29), 10-K (filing date: 2013-10-23), 10-K (filing date: 2012-10-19).

Monsanto Co., adjusted net sales

USD $ in millions

	12 months ended	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
	As Reported
	Net sales
	Adjustments
	Add: Increase (decrease) in deferred revenues
	After Adjustment
	Adjusted net sales

Based on: 10-K (filing date: 2017-10-27), 10-K (filing date: 2016-10-19), 10-K (filing date: 2015-10-29), 10-K (filing date: 2014-10-29), 10-K (filing date: 2013-10-23), 10-K (filing date: 2012-10-19).

Monsanto Co., adjusted net income attributable to Monsanto Company

USD $ in millions

	12 months ended	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014	Aug 31, 2013	Aug 31, 2012
	As Reported
	Net income attributable to Monsanto Company
	Adjustments
	Add: Deferred income tax expense (benefit)1
	Add: Increase (decrease) in allowance for doubtful trade receivables
	Add: Increase (decrease) in LIFO reserve2
	Add: Increase (decrease) in deferred revenues
	Add: Increase (decrease) in restructuring reserves
	Less: Income on discontinued operations
	Add: Other comprehensive income (loss), net of tax
	Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest
	After Adjustment
	Adjusted net income attributable to Monsanto Company

Based on: 10-K (filing date: 2017-10-27), 10-K (filing date: 2016-10-19), 10-K (filing date: 2015-10-29), 10-K (filing date: 2014-10-29), 10-K (filing date: 2013-10-23), 10-K (filing date: 2012-10-19).