On 1 October 2019, Amanah Sdn Bhd granted 1,000 share appreciation rights to 40 senior executives. The rights are redeemable in cash on 30 September 2023 provided the executives remain employed by Amanah until at least 30 September 2023. On 1 October 2019, Amanah estimated that two of the 40 executives would leave in the period from 1 October 2019 to 30 September 2023 and this estimate remained unchanged at 31 March 2020. During the year ended 31 March 2021, one executive left Amanah and on that date Amanah estimated that the other 39 executives would remain in employment until 30 September 2023 and so be entitled to the share appreciation rights. On 1 October 2019, the fair value of a share appreciation right was estimated to be RM8. The fair value of a right had increased to RM8.20 by 31 March 2020 and to RM8.40 by 31 March 2021. You can assume that this transaction was correctly accounted for by Amanah in its financial statements for the year ended 31 March 2020. Required: Recommend and advise what would be reported in the financial statements of Amanah for the year ended 31 March 2021. (7 marks)