A company operates an incentive scheme for employees. The scheme was introduced on 1 April 2010 when the company's 1,200 staff were offered \(80 \%\) of the share price increase on an average 10,000 of notional shares over the period to 31 March 2013. The company's year end is 31 March and payment will be made on 1 May 2013. To be eligible, staff must have been employed by the company throughout the period.

\section*{Required}
Calculate the amounts that would appear in the statements of comprehensive income and statements of financial position for the years to 31 March 2011, 2012 and 2013.
\section*{Level III}

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Number actually Extra expected to have left by 31 March 2013 Year end 31 March 2011 31 March 2012 Fair value of share appreciation rights 1.20 per share 1.40 per share left in year 100 110 31 March 2013 1.55 per share 140 200 120