Company XYZ recorded net profit after tax of $150 million for the period. In addition it recognised the following changes in fair values for the period: Available-for-sale securities + $10 million Cash flow hedges - $5 million Land + $85 million What would be the amount of total comprehensive income for the period? $90 million $95 million $240 million $150 million D 8. A limitation of the balance sheet is that it represents the position of an entity: for a period of time, meaning asset values may fluctuate. at one point in time, but excluding all intangible assets. for a period of time, including assets which may not have been used during that time. at one point in time, meaning it is relevant only at that point in time