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Business, 05.05.2020 05:37 afarra4515

On January 1, 2019, ABC offered the executive officers share appreciation rights with the following terms: Number of shares 10,000 shares Service period 3 years Exercise date December 31, 2021 The share appreciation rights are exercised on December 31, 2021. Quoted price January 1, 2019 100 December 31, 2019 118 December 31, 2020 112 December 31, 2021 124 What amount should be reported as the liability under the share appreciation rights in the December 31, 2020 statement of financial position?

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