Question 2 On 1 January 2015, Eon Bhd. (Eon) granted 200 cash share appreciation rights (SARS) to each of its 1,000 employees, on condition that the employees continue to work for Eon until 31 December 2017. During the year 2015, 70 employees leave. Eon estimates that a further 120 will leave during 2016 and 2017. During 2016, 80 employees leave and the entity estimates that a further 50 will leave during 2017. During 2017, 44 employees leave. At 31 December 2017, 300 employees exercise their SARs. Another 280 employees exercise their SARs at 31 December 2018 and the remaining 226 employees exercise their SARs at the end of 2019 The fair values of the SARs and the intrinsic values at the dates of exercise are as below: Fair value Intrinsic value RM RM 2015 14.40 2016 15.50 2017 18.20 15.0 2018 21.40 20.00 2019 25.00 Required: Show how Eon Bhd. should calculate the amounts to be recognised in the profit or loss for each of the five years ended 31 December 2019 and the liability to be recognised in the statement of financial position at 31 December for each of the five years. (25 marks)