A public limited company has granted $700$ share appreciation rights $($SARs$)$ to each of its $400$ employees on $1$ January $20$X$6.$ The rights are due to vest on $31$ December $20$X$8$ with payment being made on $1$ January $20$X$9.$ During $20$X$6,50$ employees leave, and it is anticipated that a further $50$ employees will leave during the vesting period. Fair values of the SARs are as follows:

$\backslash$table$[[1$ January $20$X$6,15],[31$ December $20$X$6,18],[31$ December $20$X$7,20]]$

What will be recorded in the financial statements on $31$ December $20$X$6$ for the SAR?