[Idiom] Here you are! (The beer you ordered is ready.)

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I found an example of "here you are" used just to attract the listener's attention as in the following example. It seems to me that it is an example of a linguistic "dead letter" after a long use.

1. You say you want to buy a car, but, here you are, you’ve still not got enough money.

Inase

In your example, "here you are" is not used to attract the person's attention. It states a factual situation that at this time you still don't have the money to buy the car you want.
 
I think I took it wrong from the text (formula) below following the link you provided.

I already showed you the quote that I thought was useful for you in my post. The link I provided is the source of that quote but the people who post there are from different backgrounds and are not always correct.
 
In your example, "here you are" is not used to attract the person's attention. It states a factual situation that at this time you still don't have the money to buy the car you want.

Do you mean to say the speaker says something like "in view of your current situation" by "here you are?"
 
Do you mean to say the speaker says something like "in view of your current situation" by "here you are?"

Yes.
 
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