A Swiss based company plans to enter the German market. Instead of doing a green field investment,

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Question:

A Swiss based company plans to enter the German market. Instead of doing a "green field investment", management has decided to invest into an existing German entity. The assistant to the CFO analyses possible targets. After some research, he identifies the "Sunshine AG", a well-known entity of the photovoltaic industry. On the investor relations web site of the "Sun-shine Group", he finds the following pdf-documents for download: 2019 Annual Financial Statements of Sunshine AG (the parent entity of the Sunshine Group) 2019 Sunshine Group Annual Report

a) Which of the above is more helpful for the purposes of the assistant?

b) Please explain the contents of each document