Question: 23 . Using the information presented in Exhibit 12, the financial leverage ratio for SAP Group at 31 December 2009 is closest to: A .

23 . Using the information presented in Exhibit 12, the financial leverage ratio for SAP Group at 31 December 2009 is closest to: A . 0.08.

23 . Using the information presented in Exhibit 12, the financial leverage

B . 0.58. C . 1.58.

EXHIBIT 12 SAP Group Consolidated Statements of Financial Position (Excerpt: Non-Current

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