For share appreciation rights, the measurement date for computing compensation is the date

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The measurement date for computing compensation for share appreciation rights is the date of exercise, which is when the employee receives the appreciation value of the shares they were granted. At this point, the difference between the fair market value of the shares at the grant date and the exercise date is calculated, and the employee's compensation is based on this value.

For Share Appreciation Rights, the Measurement Date for Computing Compensation