Presented below is information reported by Christian Dior (FRA) related to its off-balance-sheet commitments in its 2015 annual report. Christian Dior reported current assets of ‚¬18,260 and total current liabilities of ‚¬12,203 at June 30, 2015. (All amounts are in millions of euros.)
Christian Dior
Note 30 (partial): Off-balance-sheet commitments
As of June 30, 2015, the maturity dates of these commitments break down as follows (euros in millions):

Lease and similar commitments
In connection with its business activities, the Group enters into agreements for the rental of premises or airport concession contracts. The Group also finances a portion of its equipment through long-term operating leases.
The fixed or minimum portion of commitments in respect of the irrevocable period of operating lease or concession contracts were as follows as of June 30, 2015 (euros in millions):
June 30, 2015
Less than 1 year...............................................................2,004
One to 5 years..................................................................4,809
More than 5 years............................................................3,034
Commitments given for operating leases and concession fees........9,847
Instructions
a. Compute Christian Dior's working capital and current ratio (current assets ÷ current liabilities) with and without the off-balance-sheet items reported in Note 30.
b. Briefly discuss how the information provided in the off-balance-sheet note would be useful in evaluating Christian Dior for loans (1) due in 1 year, and (2) due in 5 years.

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One to 5 Years Less than 1 Year More than 5 Years 20 Total Grapes, wines and eaux-de-vie Other purchase commitments for raw materials Industrial and commercial fixed assets 1,067 1,745 658 59 84 334 351 685 Investments in joint venture shares and non-current financial assets 53 110 32 25 Total 46 1,479 1,083 2,608