Reports detail for the year 2016, 2017, 2018 followed respectively

FAIR VALUE INFORMATION									INVESTMENT PROPERTY INFORMATION
FAIR VALUE ASSET LEVEL 1	FAIR VALUE ASSET LEVEL 2	FAIR VALUE ASSET LEVEL 3	FAIR VALUE LIABILITY LEVEL 1	FAIR VALUE LIABILITY LEVEL 2	FAIR VALUE LIABILITY LEVEL 3	FAIR VALUE GAIN	FAIR VALUE LOSS		VALUE FOR INVESTMENT PROPERTY	WAS INVESTMENT PROPERTY L1, L2 OR L3	EXTERNAL VALUER (YES OR NO)	INTERNAL VALUERS (YES OR NO)	BOTH (INTERNAL AND EXTERNAL VALUERS)
$ -	$ 13.00	$ 977,313.00	$ -	$ -	$ 4,800.00	$ 38,927.00			$ 516,145.00	L3	YES	NO	NO
$ -	$ -	$ 1,186,372.00	$ -	$ 174.00	$ 174.00	$ 59,712.00			$ 711,210.00	L3	YES	NO	NO
$ -	$ 19,283.00	$ 1,390,395.00	$ -	$ 136.00	$ 777.00	$ 58,217.00			$ 622,807.00	L3	YES	NO	NO

question

in essay form

Critically analyze:

The statement of comprehensive income of the company
* E.g The trend of fair value gains, fair values losses, their impacts on company’s profits (ROE, ROA)
The statement of Financial position of the company
*E.g fair value assets, fair value liabilities (Level 1, Level 2, Level 3) in relation to total assets. Analysis of investment property values (Note: investment properties are usually valued at Level 3 fair values in the real estate industry)