EXHIBIT 14 SAP Group Consolidated Statements of Financial Position (Excerpt: Equity Detail) (in millions of )

Using the information presented in exhibit 4, the quick ratio for sap group at 31 december 2017 is closest to:

a. 1.00.

B. 1.07.

C. 1.17.

please answer the question with solving calculations please formulas

please

\begin{tabular}{|c|c|c|} \hline \multirow[b]{2}{*}{ Assets } & \multicolumn{2}{|c|}{\begin{tabular}{l} as of December \\ 31 \end{tabular}} \\ \hline & 2017 & 2016 \\ \hline Total current assets & 11,930 & 11,564 \\ \hline Total non-current assets & 30,567 & 32,713 \\ \hline Total assets & 42,497 & 44,277 \\ \hline Total current liabilities & 10,210 & 9,674 \\ \hline Total non-current liabilities & 6,747 & 8,205 \\ \hline Total liabilities & 16,958 & 17,880 \\ \hline Issued capital & 1,229 & 1,229 \\ \hline Share premium & 570 & 599 \\ \hline Retained earnings & 24,794 & 22,302 \\ \hline Other components of equity & 508 & 3,346 \\ \hline Treasury shares & (1,591) & (1,099) \\ \hline \begin{tabular}{l} Equity attributable to owners \\ of parent \end{tabular} & 25,509 & 26,376 \\ \hline Non-controlling interests & 31 & 21 \\ \hline Total equity & 25,540 & 26,397 \\ \hline Total equity and liabilities & 42,497 & 44,277 \\ \hline \end{tabular}