Correct accounting for share options and SARS

Hello,
I would like to discuss (seek advice on) the correct accounting entries for share options and share appreciation rights (SARS). Let us assume the following case: the entity’s liability caused by granted share options for the current year has increased by 10 $M. What should the correct accounting entry be- is it:

DT Retain earnings 10
CT Other equity components (assuming they contain share reserves) 10

What if the liability increase again is 10 $M, but it is caused by SARS. In this case I assume that the correct accounting entry will be:

DT Retain earnings 10
Ct Non-current liabilities 10

Please advice.