calculate the Acid test ratio

1V0 res am an Assets Non-current assets Property, plant and equipment 7 2 728 2 325 Goodwill 8 3 354 297 Other intangible assets 9 2 757 370 Investment property 10 282 222 Equityaccounted investments 1 I 182 1 308 Deferred income tax assets 12 594 604 Financial assets held at fair value through prot or loss 13 10 447 Financial assets held at fair value through other comprehensive income 13 378 7 Other noncurrent assets 1 4 476 401 10 761 5 974 Current assets Inventories 15 6 186 4 943 Trade receivables and other current assets 1 6 1 470 1 240 Derivative nancial instruments 1 7 15 18 Financial assets held at fair value through prot or loss 13 4 528 5 057 Assets of disposal group held for sale 37 19 19 Cash at bank and on hand 18 5 060 8 401 17 278 19 678 Total assets 28 039 25 652 Equity and liabilities Equity attributable to owners of the parent company Share capital 19 334 334 Treasury shares 19 (560) (520) Hedge and share option reserves 19 324 302 Cumulative translation adjustment reserve 2 564 1 892 Retained earnings 19 14 289 12 623 16 951 14 631 Noncontinuing interests 88 7 Total equity 17 039 14 638 Liabilities Non-current liabilities Borrowings 20 3 984 4 288 Deferred income tax liabilities 12 358 8 Employee benefit obligations 21 66 68 Provisions 22 65 73 Other long-term financial liabilities 23 224 168 4 697 4 605 Current liabilities Trade and other payables 24 2 341 1 634 Current income tax liabilities 515 359 Borrowings 20 363 4 Derivative financial instruments 17 84 90 Provisions 22 287 406 Liabilities of disposal group held for sale 37 19 Bank overdraft 18 2 713 3 897 6 303 6 409 Total liabilities 11 000 11 014 Total equity and liabilities 28 039 25 652