Employee stock option definitions set eligibility, grant, exercise, vesting and pricing rules for listed companies. The guidelines define core terms for employee equity plans: who qualifies as an employee, what constitutes employee compensation, and the forms covered by employee stock option scheme and employee stock purchase scheme. They treat grant, exercise, vesting, exercise price and the calculation of fair value and market price as the operative mechanics for issuance and conversion, and they define promoter, promoter group and share for disclosure and control purposes while deferring undefined terms to applicable securities and company law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Employee stock option definitions set eligibility, grant, exercise, vesting and pricing rules for listed companies.
The guidelines define core terms for employee equity plans: who qualifies as an employee, what constitutes employee compensation, and the forms covered by employee stock option scheme and employee stock purchase scheme. They treat grant, exercise, vesting, exercise price and the calculation of fair value and market price as the operative mechanics for issuance and conversion, and they define promoter, promoter group and share for disclosure and control purposes while deferring undefined terms to applicable securities and company law.
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