Replacing a cash-settled scheme with an equity-settled scheme

“Replacing a cash-settled scheme with an equity-settled scheme”

Sir i have a doubt in this topic. in such a modification situation, the new equity shares being issued in replacement of Share appreciation rights will be the same as latter in QUANTITY TERMS?

or that the FAIR VLAUE of equity shares will be same as SAR??

Because my study text states that “Recognise a profit or loss for the difference between the liability derecognised and the equity recognised.” now this can only happen if the company keeps quantity of new share issue same as SAR, and there would arise a gain/loss situation. But if the fair value of SAR and issue of shares is same no gain no loss.