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Step 1 involves recognizing the full remaining expense on the date of cancellation by debiting Employee Benefit Expenses and crediting the Share Based Payment Reserve. Step 2 focuses on converting the Share Based Payment Reserve into a Share Based Payment Liability at the fair value of the option on the cancellation date. Step 3 addresses the reclassification of the remaining balance of the Share Based Payment Reserve to retained earnings, by debiting the reserve and crediting General Reserve (R/E). Step 4 pertains to the discharge of the actual compensation at the promised amount, which may differ from the fair value of the option, and transferring the difference to profit and loss. This involves debiting the Share Based Payment Liability and Profit and Loss (for the difference), and crediting Bank (for compensation paid) and Profit and Loss (for the difference). 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