An Ordinary Equity Module impacts the Balance Sheet in four ways, one of which is Non-Current Liability.

普通股模块以四种方式影响资产负债表，其中一种是非流动负债。

Assets can be classified into current assets and non-current assets.

资产可以划分为流动资产和非流动资产。

Then look at your Non-Current Assets at the start of the year and the end of the year.

然后看一下期初期末的非流动资产。

Non-current assets also can be intangible assets, such as goodwill, patents or copyright.

非流动资产也可以是无形资产，如商誉、专利或版权。

We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total assets.

我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。