Disclosure obligations under employee stock option rules require detailed directors' report disclosure of grants, pricing, vesting and EPS effects. Para 12 requires detailed disclosure in the Directors' Report for employee stock option and purchase schemes, including options granted, pricing formula, vesting, exercise, lapsed options, shares issued on exercise, money realised, total options in force, employee-wise large grants, and diluted EPS due to option issuance; where intrinsic-value accounting is used, the difference from fair-value cost and its impact on profits and EPS must be disclosed, alongside weighted-average exercise prices and fair values and the valuation method and assumptions used.
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Provisions expressly mentioned in the judgment/order text.
Disclosure obligations under employee stock option rules require detailed directors' report disclosure of grants, pricing, vesting and EPS effects.
Para 12 requires detailed disclosure in the Directors' Report for employee stock option and purchase schemes, including options granted, pricing formula, vesting, exercise, lapsed options, shares issued on exercise, money realised, total options in force, employee-wise large grants, and diluted EPS due to option issuance; where intrinsic-value accounting is used, the difference from fair-value cost and its impact on profits and EPS must be disclosed, alongside weighted-average exercise prices and fair values and the valuation method and assumptions used.
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