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Para 13 - Accounting Policies - SEBI (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines, 1999Extract 13. Accounting Policies: 13.1 Every company that has passed a resolution for an ESOS under clause 6.1 of these guidelines shall comply with the accounting policies specified in Schedule I. [1] 13.2 [Deleted] ****** [1] Omitted clause 13.2 vide circular no. SEBI/CFD/DIL/ESOP/4/2008/04/08 dated August 4, 2008, w. e. f. August 4, 2008. Prior to its omission, clause 13.2, as inserted vide circular no. SEBI/PMD/MBD/ESOP/2/2003/30/06 dated June 30, 2003, for all accounting periods commencing on or after June 30, 2003, read as under: 13.2 Where a scheme provides for graded vesting, the vesting period shall be determined separately for each portion of the option and shall be accounted for accordingly.
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