Using the information presented in Exhibit 12, the financial leverage ratio for SAP Group at 31 December 2009 is closest to:

A. 0.08.

B. 0.58.

C. 1.58.

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EXHIBIT 12 SAP Group Consolidated Statements of Financial Position (Excerpt: Non-Current Liabilities Detail) (in millions of ) Assets Total current assets Total non-current assets Total assets Equity and liabilities Total current liabilities Trade and other payables Tax liabilities Bank loans Other financial liabilities Financial liabilities Other non-financial liabilities Provisions Deferred tax liabilities Deferred income Total non-current liabilities Total liabilities Total equity Equity and liabilities as of 31 December 2009 5,255 8,119 13,374 3,416 35 239 699 30 729 12 198 190 64 1,467 4,883 8,491 13,374 2008 5,571 8,329 13,900 5,824 42 278 2. 38 40 13 232 239 61 905 6,729 7,171 13,900