CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016
ASSETS
Cash and cash equivalents	$ 348.8	$ 497.3
Funds Withheld Receivable	1,609.0	1,650.4
Receivables, net	556.5	556.3
Inventories, net	779.7	740.6
Deferred Tax Assets, Net, Noncurrent	48.4	42.6
Property, Plant and Equipment, Net	569.1	543.4
Goodwill	2,464.5	2,478.4
Intangibles, net	2,327.9	2,372.5
Other assets	157.2	172.6
Disposal Group, Including Discontinued Operation, Assets, Current	26,801.6	26,738.7
Total assets	35,662.7	35,792.8
Insurance reserves:
Insurance reserves	1,721.9	1,751.3
Debt	5,459.0	5,430.9	[1],[2]
Accounts payable and other current liabilities	900.4	989.8
Employee benefit obligations	111.7	125.4
Deferred tax liabilities	573.1	546.0
Other liabilities	26.7	32.0
Disposal Group, Including Discontinued Operation, Liabilities, Current	25,200.5	25,100.2
Total liabilities	33,993.3	33,975.6
HRG Group, Inc. shareholders' equity:
Common stock	2.0	2.0
Additional paid-in capital	1,388.0	1,447.1
Accumulated deficit	(819.7)	(1,031.9)
Accumulated other comprehensive (loss) income	(22.2)	220.9
Total HRG Group, Inc. shareholders' equity	548.1	638.1
Noncontrolling interest	1,121.3	1,179.1
Total shareholders' equity	1,669.4	1,817.2
Total liabilities and equity	$ 35,662.7	$ 35,792.8

[1] The carrying value of cash and cash equivalents, trade receivables, accounts payable and accrued investment income approximate fair value due to their short duration and, accordingly, they are not presented in the tables above.

[2] The fair value of debt set forth above is generally based on quoted or observed market prices.