I am unsure when we are to use vesting value. My understanding is that for cash settled you treat as liability and then take value at different dates but for equity it is shown under equity and we take value at vesting date only. I am unsure in some questions as it is not clear wether it is cash settled or equity settled.
It should be clear in the question which type of scheme it is. Remember that equity settled are also referred to as share options, whilst cash settled are also referred to as share appreciation rights.
I think you’re confusing the vesting date for the grant date.