Provide a comparative analysis of the items shown in the other comprehensive income statement section for the two years i.e.2020 and 2019 financial reports of Mabanee company. If these items were included in the income statement / profit and loss statements of each year, how would the profit attributable to shareholders the company be affected? Should other comprehensive income be included in evaluating the performance of managers of the company?

MABANEE COMPANY K.P.S.C. AND SUBSIDIARIES \begin{tabular}{|l|l|c|c|} \hline \multirow{2}{*}{ Notes } & \multicolumn{2}{|c|}{ Kuwaiti Dinars } \\ \cline { 3 - 4 } & & 2020 & 2019 \\ \hline \end{tabular} REVENUE Revenue from investment properties \begin{tabular}{lrr} 17 & 63,551,991 & 96,362,123 \\ 18 & 1,986,129 & \\ \cline { 2 - 3 } & 65,538,120 & 96,362,123 \\ \hline \end{tabular} COST OF REVENUE Investment properties expenses 194[20,150,075][10,997,655](22,119,911](10,075,321] Depreciation on investment properties Hotel operation's expenses (2,034,732] Depreciation on hotel properties 3[34,587,535](1,405,073] [32,195,232] GROSS PROFIT Net investment (loss) gain 20 [236,030]30,950,585320,27664,166,891 General and administrative expenses 21 [4,231,219][2,012,274] Finance costs Other income Share of results from associates PROFIT FOR THE YEAR BEFORE CONTRIBUTIONS TO KUWAIT FOUNDATION FOR THE ADVANCEMENT OF SCIENCES ("KFAS"), NATIONAL LABOUR SUPPORT TAX ["NLST"), ZAKAT AND DIRECTORS' FEES Contribution to KFAS [5,103,163)[4,006,622] Contribution to NLST Contribution to Zakat Directors' fees 22 PROFIT FOR THE YEAR ATTRIBUTABLE TO: Equity holders of the Parent Company Non-controlling interests BASIC AND DILUTED EARNINGS PER SHARE ATTRIBUTABLE TO THE EOUITY HOLDERS OF THE PARENT COMPANY 23 19.71 fils 51.17 fils