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It elaborates on how the fair value of the liability for Share Appreciation Rights (SARs) is determined by aggregating the intrinsic value with a premium that accounts for the potential for future increases in intrinsic value. The document clearly delineates that cash payments are based on the intrinsic value of the instruments. A key point highlighted is the final remeasurement of the liability, which occurs on the settlement date, ensuring the liability equates to the ultimate cash payment. This signifies a crucial shift in measurement methodology from a fair value-based approach to an intrinsic value-based approach for the final settlement. The explanation is framed within the context of International Financial Reporting Standards (IFRS-2), providing essential guidance for accounting professionals and financial analysts involved in share-based compensation. 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