Table:
0
A
B
C
1
Year Ended December 31,
2
2019
2018
3
$
$
4
Fair value at the beginning of the year
12,026
30,749
5
Fair value on acquisition/issuance
—
2,330
6
Unrealized gain (loss) included in earnings
26,900
(21,053)
7
Realized loss included in earnings
(25,559)
—
8
Settlements
(13,367)
—
9
Fair value at the end of the year
—
12,026

Questions and formulas:
Question: What is the average Fair value on acquisition/issuance?
Formula: (B5 + C5) / 2
Formula2: (B5 + C5) / 2
Level: Calculation
Question: What is the increase / (decrease) in the Fair value at the end of the year from 2018 to 2019?
Formula: B9 - C9
Formula2: B9 - C9
Level: Calculation