A. Compute net nonoperating expense (NNE) and net operating profit after tax (NOPAT). B. Compute NNEP and Spread. C. Compute the noncontrolling interest ratio (NCI ratio). D. Confirm the relation: ROE = [RNOA + (FLEV Spread)] NCI ratio Direct Computation of Nonoperating Return with Noncontrolling Interest orporation follow. Consolidated Balance Sheets (\$ millions, except par value and share data) September 2, 2018 September 3, 2017 Current assets.