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This fair value must be re-measured at each reporting date and at the settlement date, with any changes recognized in profit or loss. Vesting conditions, including service, performance, market, and non-market conditions, are crucial for estimating the number of awards expected to vest and the fair value of the liability. Service and non-market performance conditions influence the estimate of vested awards, while market conditions affect the fair value calculation. The share price at the end of each reporting date serves as the best estimate for the final share price assessment. 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