b'PART IVItem 15. Exhibits, Financial Statement Schedules(a) The following documents are filed as part of this report:(1) Financial statementsThe financial statements filed as part of the Annual Report on Form 10-K are listed in theaccompanying index to consolidated financial statements in Item 8, Financial Statements andSupplementary Data.(2) Financial statement schedulesSchedule ICondensed Parent Company Financial StatementsUnder the terms of agreements governing the indebtedness of subsidiaries of Kosmos Energy Ltd.for 2018, 2017 and 2016 (collectively KEL, the Parent Company), such subsidiaries may berestricted from making dividend payments, loans or advances to KEL. Schedule I of Article 5-04 ofRegulation S-X requires the condensed financial information of the Parent Company to be filed whenthe restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as ofthe end of the most recently completed fiscal year.The following condensed parent-only financial statements of KEL have been prepared inaccordance with Rule 12-04, Schedule I of Regulation S-X and included herein. The Parent Companys100% investment in its subsidiaries has been recorded using the equity basis of accounting in theaccompanying condensed parent-only financial statements. The condensed financial statements shouldbe read in conjunction with the consolidated financial statements of Kosmos Energy Ltd. andsubsidiaries and notes thereto.The terms Kosmos, the Company, and similar terms refer to Kosmos Energy Ltd. and itswholly-owned subsidiaries, unless the context indicates otherwise. Certain prior period amounts havebeen reclassified to conform with the current year presentation. Such reclassifications had no impact onour reported net income, current assets, total assets, current liabilities, total liabilities or shareholdersequity.162'