mployees December 31,2025 60 employees Actual and estimates of employees who left and are expected to leave are as follows: end of 2020: 10 employees left an
On January 1,2020, an entity granted 50 share appreciation rights to each of its 200 employees on condition that the employees on condition that the employees remain in its employ for the next 3 years. Exercise of the share appreciation rights were as follows:
December 31,2023 10 employees
December 31,2024 100 employees
December 31,2025 60 employees
Actual and estimates of employees who left and are expected to leave are as follows:
end of 2020: 10 employees left and additional 5 are expected to leave within the vesting period.
end of 2021: 17 employees left and additional 3 are expected to leave within the vesting period.
end of 2022: no employee left
The fair value of the share appreciation rights are as follows:
Fair value
December 31,2020 P 15
December 31,2021 18
December 31,2022 20
December 31,2023 21
December 31,2024 24
December 31,2025 26
How much is the compensation expense in each of the years 2021 and 2022, respectively?
Answer should be in this format:
Example:
100,000 and 100,000
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