The effects of the restatement on our Condensed Consolidated Statements of Operations for the three months ended March 31, 2017 and 2016 are as follows:


	Three Months Ended
(In millions, except per share data)	March 31, 2017
(In millions, except per share data)	As Previously Reported			Restatement Adjustments			As Restated
Costs and expenses:
Cost of service revenue	$	2,380.5		$	(2.9	)	$	2,377.6
Costs and expenses		3,345.1			(2.9	)		3,342.2
Other income (expense), net		327.4			(263.9	)		63.5
Income before net interest expense and income taxes		379.7			(261.0	)		118.7
Net interest expense		(81.7	)		(0.4	)		(82.1	)
Income before income taxes		298.0			(261.4	)		36.6
Provision for income taxes		103.7			(51.9	)		51.8
Net income (loss)		194.3			(209.5	)		(15.2	)
Net income (loss) attributable to TechnipFMC plc	$	190.8		$	(209.5	)	$	(18.7	)
Earnings (loss) per share attributable to TechnipFMC plc:
Basic	$	0.41		$	(0.45	)	$	(0.04	)
Diluted	$	0.41		$	(0.45	)	$	(0.04	)
Weighted average shares outstanding:
Diluted		468.9						466.6


	Three Months Ended
(In millions, except per share data)	March 31, 2016
(In millions, except per share data)	As Previously Reported			Restatement Adjustments			As Restated
Other income (expense), net	$	(33.9	)	$	(8.2	)	$	(42.1	)
Income from equity affiliates (Note 9)		45.6			(20.1	)		25.5
Income before net interest expense and income taxes		208.1			(28.3	)		179.8
Income before income taxes		194.8			(28.3	)		166.5
Provision for income taxes (Note 15)		47.5			(1.6	)		45.9
Net income		147.3			(26.7	)		120.6
Net income attributable to TechnipFMC plc	$	147.4		$	(26.7	)	$	120.7
Earnings per share attributable to TechnipFMC plc (Note 5):
Basic	$	1.25		$	(0.23	)	$	1.02
Diluted	$	1.21		$	(0.24	)	$	0.97

The effects of the restatement on our Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2017 and 2016 are as follows:


	Three Months Ended
	March 31, 2017
(In millions)	As Previously Reported		Restatement Adjustments			As Restated
Net income (loss)	$	194.3	$	(209.5	)	$	(15.2	)
Comprehensive income		261.3		(209.5	)		51.8
Comprehensive income attributable to TechnipFMC plc	$	257.6	$	(209.5	)	$	48.1


	Three Months Ended
	March 31, 2016
(In millions)	As Previously Reported		Restatement Adjustments			As Restated
Net income	$	147.3	$	(26.7	)	$	120.6
Comprehensive income		118.6		(26.7	)		91.9
Comprehensive income attributable to TechnipFMC plc	$	119.5	$	(26.7	)	$	92.8

The effects of the restatement on our Condensed Consolidated Balance Sheets as of March 31, 2017 and December 31, 2016 are as follows:


	March 31, 2017
(In millions)	As Previously Reported			Restatement Adjustments			As Restated
Intangible assets, net	$	1,580.0		$	(78.8	)	$	1,501.2
Deferred income taxes		519.4			124.2			643.6
Total assets		29,570.5			45.4			29,615.9
Billings in excess of costs		3,478.7			222.4			3,701.1
Total current liabilities		11,497.0			222.4			11,719.4
Accrued pension and other post-retirement benefits, less current portion		351.2			0.8			352.0
Other liabilities		390.7			(0.8	)		389.9
Retained earnings		2,992.2			405.2			3,397.4
Accumulated other comprehensive loss		(408.2	)		(582.2	)		(990.4	)
Total TechnipFMC plc stockholders’ equity		13,552.8			(177.0	)		13,375.8
Total liabilities and equity	$	29,570.5		$	45.4		$	29,615.9


	December 31, 2016
(In millions)	As Previously Reported			Restatement Adjustments			As Restated
Intangible assets, net	$	255.4		$	(81.7	)	$	173.7
Deferred income taxes		549.3			72.3			621.6
Total assets		18,699.1			(9.4	)		18,689.7
Billings in excess of costs		3,364.5			(41.5	)		3,323.0
Total current liabilities		10,930.4			(41.5	)		10,888.9
Accrued pension and other post-retirement benefits, less current portion		160.0			0.8			160.8
Other liabilities		301.8			(1.2	)		300.6
Retained earnings		2,801.4			614.7			3,416.1
Accumulated other comprehensive loss		(475.2	)		(582.2	)		(1,057.4	)
Total TechnipFMC plc stockholders’ equity		5,091.1			32.5			5,123.6
Total liabilities and equity	$	18,699.1		$	(9.4	)	$	18,689.7

The effects of the restatement on our Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2017 and 2016 are as follows:


(In millions)	Three Months Ended
	March 31, 2017
	As Previously Reported			Restatement Adjustments			As Restated
Cash provided (required) by operating activities:
Net income (loss)	$	194.3		$	(209.5	)	$	(15.2	)
Amortization		70.9			(2.9	)		68.0
Deferred income tax provision (benefit)		55.9			(51.9	)		4.0
Other		53.6			0.4			54.0
Advance payments and billings in excess of costs		(220.6	)		263.9			43.3


(In millions)	Three Months Ended
	March 31, 2016
	As Previously Reported			Restatement Adjustments			As Restated
Cash provided (required) by operating activities:
Net income	$	147.3		$	(26.7	)	$	120.6
Deferred income tax provision (benefit)		(18.2	)		(1.6	)		(19.8	)
Other		(22.2	)		20.1			(2.1	)
Advance payments and billings in excess of costs		(91.6	)		8.2			(83.4	)

The effects of the restatement on our Condensed Consolidated Statements of Changes in Stockholders’ Equity as of March 31, 2017 and December 31, 2016 are as follows:


(In millions)	Ordinary Shares		Ordinary Shares Held in Treasury and Employee Benefit Trust			Capital in Excess of Par Value of Ordinary Shares		Retained Earnings		Accumulated Other Comprehensive Income (Loss)			Non- controlling Interest			Total Stockholders’ Equity
Balance as of December 31, 2016 as previously reported	$	114.7	$	(44.5	)	$	2,694.7	$	2,801.4	$	(475.2	)	$	(11.7	)	$	5,079.4
Restatement Adjustments		—		—			—		614.7		(582.2	)		—			32.5
Balance as of December 31, 2016 as restated	$	114.7	$	(44.5	)	$	2,694.7	$	3,416.1	$	(1,057.4	)	$	(11.7	)	$	5,111.9

Balance as of March 31, 2017 as previously reported	$	466.6	$	(5.4	)	$	10,507.6	$	2,992.2	$	(408.2	)	$	6.4		$	13,559.2
Restatement Adjustments		—		—			—		405.2		(582.2	)		—			(177.0	)

Balance as March 31, 2017 as restated	$	466.6	$	(5.4	)	$	10,507.6	$	3,397.4	$	(990.4	)	$	6.4		$	13,382.2

The effects of the restatement on our reportable segments for the three months ended March 31, 2017 and 2016 are as follows:


	Three Months Ended March 31, 2017
(In millions)	As Previously Reported			Restatement Adjustments			As Restated
Income before income taxes:
Segment operating profit (loss):
Onshore/Offshore	$	139.9		$	2.9		$	142.8
Total segment operating profit		175.5			2.9			178.4
Corporate items:
Corporate income (expense)		204.2			(263.9	)		(59.7	)
Net interest expense		(81.7	)		(0.4	)		(82.1	)
Total corporate items		122.5			(264.3	)		(141.8	)
Income before income taxes	$	298.0		$	(261.4	)	$	36.6

	Three Months Ended March 31, 2016
(In millions)	As Previously Reported			Restatement Adjustments			As Restated
Income before income taxes:
Segment operating profit (loss):
Onshore/Offshore	$	58.5		$	(20.1	)	$	38.4
Total segment operating profit		254.9			(20.1	)		234.8
Corporate items:
Corporate income (expense)		(46.8	)		(8.2	)		(55.0	)
Total corporate items		(60.1	)		(8.2	)		(68.3	)
Income before income taxes	$	194.8		$	(28.3	)	$	166.5