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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Companies Can Set ESPS Share Prices Per Accounting Policies; One-Year Lock-In, With Exceptions Under Regulation 22</h1> Regulation 22 of the Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014, allows a company to set the price of shares issued under an Employee Stock Purchase Scheme (ESPS) in line with accounting policies. Shares issued under an ESPS must be locked-in for at least one year from allotment, except when shares are exchanged due to a merger or amalgamation, where the previous lock-in period is considered. If the ESPS is part of a public issue and shares are issued at the same price as the public issue, they are exempt from the lock-in requirement.
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