Suppose that you have been provided with the following reformulated Balance Sheet for a typical manufacturing company. 20 50 Financial Assets (FA) Financial cash Short-term investments Total Financial Assets 100 100 100 150 Operating Assets (OA) Operating cash Accounts Receivable Inventory Leased assets Property and Plant Intangibles Other Assets Total Operating Assets 150 370 100 30 870 Financial Obligations (FO) Lease liability Bonds payable Derivative financial securities Total Financial Obligations 200 300 20 520 100 Net Financial Obligations (NFO) 370 Operating Liabilities (OL) Accounts payable Deferred tax liability Provisions Total Operating Liabilities 20 50 170 80 100 Shareholders' Equity Preference shares Common shares Retained earnings Non-controlling interest Total Shareholders' Equity Net Operating Assets (NOA) 700 100 50 330 Which account has NOT been reclassified correctly when reformulating the Balance Sheet? 01. Non-controlling interest 2. Derivative financial securities O 3. Lease liabilities O 4. Preference shares