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Accounting Policies for ESPS

SCHEDULE - II - Guidelines - Employee Stock Option Scheme and Employee Stock Purchase Scheme - SEBI (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines, 1999 - SCHEDULE - II - SCHEDULE II (Clause 19.2) : (a) In respect of sha .....

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at which they are issued under the ESPS.] (c) The accounting treatment prescribed above can be illustrated by the following numerical example: Suppose a company issues 500 shares on 1/4/1999 under an ESPS at ₹ 40 when the market price is ₹ .....

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as under: (b) The accounting value of shares issued under ESPS shall be equal to the aggregate of price discount over all shares issued under ESPS during any accounting period; For this purpose: Price discount means the excess of the market price of .....

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