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SEBI

Home Acts & Rules SEBI Regulation Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014 Chapters List This

Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014

Chapter: I
PRELIMINARY
Regulation 1 : Short title, commencement and application
Regulation 2 : Definitions
Chapter: II
SCHEMES - IMPLEMENTATION AND PROCESS
Regulation 3 : Implementation of schemes through trust
Regulation 4 : Eligibility
Regulation 5 : Compensation committee
Regulation 6 : Shareholders approval
Regulation 7 : Variation of terms of the schemes
Regulation 8 : Winding up of the schemes
Regulation 9 : Non- transferability
Regulation 10 : Listing
Regulation 11 : Schemes implemented by unlisted companies
Regulation 12 : Compliances and conditions
Regulation 13 : Certificate from auditors
Regulation 14 : Disclosures
Regulation 15 : Accounting policies
Chapter: III
ADMINISTRATION OF SPECIFIC SCHEMES
Part: A
EMPLOYEE STOCK OPTION SCHEME (ESOS)
Regulation 16 : Administration and implementation
Regulation 17 : Pricing
Regulation 18 : Vesting period
Regulation 19 : Rights of the option holder
Regulation 20 : Consequence of failure to exercise option
Part: B
EMPLOYEE STOCK PURCHASE SCHEME (ESPS)
Regulation 21 : Administration and implementation
Regulation 22 : Pricing and lock-in
Regulation 23 : implementation
Part: C
STOCK APPRECIATION RIGHTS SCHEME (SARS)
Regulation 24 : Administration and Vesting
Regulation 25 : Rights of the SAR holder
Part: D
GENERAL EMPLOYEE BENEFITS SCHEME (GEBS)
Regulation 26 : Administration and implementation
Part: E
RETIREMENT BENEFIT SCHEME (RBS)
Regulation 27 : Administration and implementation
Chapter: III-A
POWER TO RELAX STRICT ENFORCEMENT OF THE REGULATIONS
Regulation 27A : Exemption from enforcement of the regulations in special cases
Chapter: IV
MISCELLANEOUS PROVISIONS
Regulation 28 : Power to remove difficulties.
Regulation 29 : Power to relax strict enforcement of the regulations
Regulation 30 : Directions by the Board and action in case of default
Regulation 31 : Repeals and savings
 
 
 

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