Applying common-size analysis to the excerpts of SAP Group’s balance sheets presented in Exhibits 4 , 6 , 8 , and 12 , answer the following: In 2009 relative to 2008, which two of the following line items increased as a percentage of assets?

A. Cash and cash equivalents.

B. Other financial assets.

C. Trade and other receivables.

D. Tax assets.

E. Bank loans classified as current (i.e., due within one year).

F. Bank loans classified as non-current (i.e., due after one year).

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EXHIBIT 4 SAP Group Consolidated Statements of Financial Position (Excerpt: Current Assets Detail) (in millions of ) Assets Cash and cash equivalents Other financial assets Trade and other receivables Other non-financial assets Tax assets Total current assets Total non-current assets Total assets Equity and liabilities Total current liabilities Total non-current liabilities Total liabilities Total equity Equity and liabilities as of 31 December 2009 1,884 486 2,546 147 192 5,255 8,119 13,374 3,416 1,467 4,883 8,491 13,374 2008 1,280 588 3,178 126 399 5,571 8,329 13,900 5,824 905 6,729 7,171 13,900