Exercise price discretion for employee stock options allowed, subject to conformity with applicable accounting policies. Regulation 17 grants a company issuing options under an Employee Stock Option Scheme the discretion to set the exercise price for those options, provided ... Summary
Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014
Exercise price discretion for employee stock options allowed, subject to conformity with applicable accounting policies.
Regulation 17 grants a company issuing options under an Employee Stock Option Scheme the discretion to set the exercise price for those options, provided the selected exercise price conforms to the accounting policies for share based employee benefits specified in Regulation 15.
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