In: Accounting
| 
 2019 ‘000 US$  | 
 2018 ‘000 US$  | 
|
| 
 Assets  | 
||
| 
 Non-current assets Property, plant and equipment Right of use assets Investment properties Intangible assets and goodwill Investment in equity accounted investees Other investments Accounts receivable and prepayments  | 
 12,226,735 2,080,908 1,672,911 10,054,701 2,200.252 20,009 675,845  | 
 8,960,782 - 1,622,130 8,833,151 2,101,425 51,078 574,570  | 
| 
 Total non-current assets  | 
 28,931,361  | 
 22,143,136  | 
| 
 Current assets Inventories Properties held for development and sales* Accounts receivable and prepayments Cash and cash equivalents  | 
 156,393 194,612 1,836,795 2,943,359  | 
 115,590 261,724 1,378,179 2,614,710  | 
| 
 Total current assets  | 
 5,131,159  | 
 4,370,203  | 
| 
 Total Assets  | 
 34,062,520  | 
 26,513,339  | 
| 
 2019 ‘000 US$  | 
 2018 ‘000 US$  | 
|
| 
 Equity Share capital Share premium Shareholders’ reserve Retained earnings Translation reserve Other reserves  | 
 1,660,000 2,472,655 2,000,000 8,179,779 (1,904,817) (592,451)  | 
 1,660,000 2,472,655 2,000,000 7,712,784 (1,976,051) (598,190)  | 
| 
 Equity attributable to owners of the company  | 
 11,815,166  | 
 11,311,198  | 
| 
 Non-controlling interests  | 
 1,032,052  | 
 687,720  | 
| 
 Total equity  | 
 12,847,218  | 
 11,998,918  | 
| 
 Liabilities  | 
||
| 
 Non-current Liabilities Loans and borrowings Lease liabilities Loans from non-controlling shareholders Accounts payables and accruals Deferred tax liabilities Employee’ end of service benefits Pension and post-employment benefits  | 
 12,185,472 2,287,655 688,017 3,79,271 937,967 176,227 347,406  | 
 10,048,232 17,156 132,236 345,467 886,173 159,233 157,082  | 
| 
 Total non-current liabilities  | 
 17,002,015  | 
 11,745,579  | 
| 
 Current liabilities Loans and borrowings Lease liabilities Accounts payables and accruals Income tax liabilities Pension and post-employment benefits  | 
 1,095,412 225,535 1,000 2,663,660 120,888 106,792  | 
 348,324 6,051 1,000 2,305,727 100,674 7,066  | 
| 
 Total current liabilities  | 
 4,213,287  | 
 2,768,842  | 
| 
 Total liabilities  | 
 21,215,302  | 
 14,514,421  | 
| 
 Total equity and liabilities  | 
 34,062,520  | 
 26,513,339  | 
| 
 Sales  | 
 7,685,938  | 
 5,646,280  | 
Required:
A. Calculate the following ratios of DP World for the year 2018 &2019:
B. Evaluate liquidity, solvency and efficiency of the company.
if you can not do all part A and part B, just leave it for another tutoor