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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>SEBI Regulations 2014: Key Definitions for Share-Based Employee Benefits, Including ESOS and SARs Explained</h1> The Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014, outlines definitions related to share-based employee benefits. Key terms include 'appreciation,' which is the difference in share market price at exercise or vesting of a Stock Appreciation Right (SAR); 'associate company,' as defined in the Companies Act, 2013; and 'control,' as per SEBI regulations. It covers employee definitions, excluding promoters and certain directors, and describes employee stock option schemes (ESOS) and stock appreciation rights (SARs). It also defines terms like 'vesting,' 'exercise period,' 'exercise price,' and 'secondary acquisition,' among others, providing a framework for employee benefit schemes.
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