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Regulation 16 - Administration and implementation - Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014Extract CHAPTER III ADMINISTRATION OF SPECIFIC SCHEMES PART A: EMPLOYEE STOCK OPTION SCHEME (ESOS) Administration and implementation. 16. (1) Subject to the provisions of these regulations, the ESOS shall contain the details of the manner in which the scheme will be implemented and operated. (2) No ESOS shall be offered unless the disclosures, as specified by Board in this regard, are made by the company to the prospective option grantees.
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