5) Examine Molson Coors' balance sheet for 2013 and 2012. Identify assets and liabilities that are "non operating". Calculate NOA. Calculate RNOA for 2013. MOLSON COORS BREWING COMPANY AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (IN MILLIONS) MOLSON COORS BREWING COMPANY AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (Continued) (IN MILLIONS, EXCEPT PAR VALUE) .