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Disclosure in the Directors' Report

Disclosure in the Directors Report - Para 12 - Guidelines - Employee Stock Option Scheme and Employee Stock Purchase Scheme - SEBI (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines, 1999 - Para 12 - 12. Disclosure in the Di .....

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wise details of options granted to;- (i) senior managerial personnel; (ii) any other employee who receives a grant in any one year of option amounting to 5% or more of option granted during that year. (iii) identified employees who were granted optio .....

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t so computed and the employee compensation cost that shall have been recognized if it had used the fair value of the options, shall be disclosed. The impact of this difference on profits and on EPS of the company shall also be disclosed. (m) Weighte .....

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price of the underlying share in market at the time of option grant.] [4][12.2 Until all options granted in the three years prior to the IPO have been exercised or have lapsed, disclosures shall be made either in the Directors Report or in an Annexur .....

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AS) 33 vide circular no. SEBI/CFD/DIL/ESOP/ 3/2004/22/7 dated July 22, 2004, w. e. f. July 22, 2004. [2] Inserted vide circular no. SEBI/PMD/MBD/ESOP/2/2003/30/06 dated June 30, 2003. Sub- clause (l) shall come into effect for all options granted on .....

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