From the balance sheet of B8 POUCE in 2019, you should compute its FINANCIAL LEVERAGE by considering its FINANCIAL DEBT (at its gross value rather.its net value) Balance-sheet - December 31, 2019 NON CURRENT SHAREHOLDERS ASSETS EQUITY Intangible assets 4366 Share capital 18 270 Constructions 15973 Reserves 8 006 Technical facilities 15 000 Net profit of the year 15938 Transportation equipment 5000 TOTAL 42.214 Financial non Current assets 8873 TOTALI 49212 Provisions CURRENT ASSETS LIABILITIES Long term forencial Inventores 6036bities Short-term financial Account Receivables 74 750liabilities (1) Other Receivables 4692 Account Payables 53 267 Cash 12 875 Fiscal and social debt 29693 TOTAL 11 152685 TOTAL I 159680 TOTALE 201097 TOTALI 11 201897 of which as 605 Overdrafts Sector