Question: Compare and contrast the presentation of its financial statements (2019) with Company A and Company B, analyse its financial performance and operation results with recommendation.

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Company A - Balance Sheet CONSOLIDATED BALANCE SHEET As of December 31, 2019 (Expressed in RMB] As of December 31, Note 2019 2018 RMB'000 RMB'000 Assets Non-current assets Land use rights 3,402,968 Property and equipment 14 6,992,331 5,068,053 Intangible assets 15 1,672,002 2,061,192 Investments accounted for using the equity method 11 (b) 9,300, 507 8,639,238 Long-term investments measured at fair value through profit or loss 19 20,679,363 18,636,208 Deferred income tax assets 34 1,283,415 1,312,245 Other non-current assets 17 6,162,503 95,485 46,090, 121 39,215,389 Current assets Inventories 23 32,585,438 29,480,685 Trade receivables 21 6,948,567 5,598,443 Loan receivables 20 12,723,503 10,293,645 Prepayments and other receivables 22 19,837,018 20,914,946 Short-term investments measured at fair value through profit or loss 19 16,463,390 6,648,526 Short-term bank deposits 24(c) 21,523,043 1,365,991 Restricted cash 24 (b ) 1,538,266 1,480, 178 Cash and cash equivalents 24(a) 25,919,861 30,230, 147 137,539,086 106,012,561 Total assets 183,629,207 145,227,950 Equity and liabilities Equity attributable to owners of the Company Share capital 25 388 377 Reserves 81,330, 186 71,322,608 81,330,574 71.322,985 Non-controlling interests 327, 102 (72,856) Total equity 81,657,676 71,250, 129