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In such cases, the equity instruments are to be measured at their intrinsic value at the date the entity obtains the goods or the counterparty renders services. This intrinsic value must be re-measured at each subsequent reporting date and at the date of final settlement, with any changes recognized in profit or loss. The document illustrates the accounting entries, showing the debit to \"Expense P/L\" and credit to \"Share-Based Payment Reserve\" for the recognized expense. It further defines intrinsic value as the difference between the fair value of shares that a counterparty has the right to receive and the price they are required to pay, providing an example of a share option with an exercise price and a current fair value. 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