Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

Disclosure in the Directors' Report

Guidelines, 1999 - Para 12 - 12. Disclosure in the Directors' Report: 12.1 The Board of Directors, shall, inter alia, disclose either in the Directors Report or in the annexure to the Directors Report, the following details of the ESOS: (a) options granted; (b) the pricing formula; (c) options vested; (d) options exercised; (e) the total number of shares arising as a result of exercise of opti .....

X X X X X X X

Full Text of the Document

X X X X X X X

st using the intrinsic value of the stock options, the difference between the employee compensation cost 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) Weighted-average exercise prices and weighted-average .....

X X X X X X X

Full Text of the Document

X X X X X X X

all options granted in the three years prior to the IPO have been exercised or have lapsed, disclosure shall be made either in the Directors Report or in an Annexure thereto of the impact on the profits and on the EPS of the company if the company had followed the accounting policies specified in clause 13 in respect of such options.] ******** [1] Substituted for International Accounting Standard .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||