Disclosure requirements for ESPS: itemised reporting of share issuances, employee allocations, diluted EPS impact, and consideration received. Directors' Report must disclose the number and issue price of shares issued under ESPS, employee wise allocations for senior managerial and other designated employees, diluted Earnings Per Share resulting from ESPS issuances, and consideration received; companies adopting an ESPS must follow the prescribed accounting policies in the applicable schedule.
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.
Disclosure requirements for ESPS: itemised reporting of share issuances, employee allocations, diluted EPS impact, and consideration received.
Directors' Report must disclose the number and issue price of shares issued under ESPS, employee wise allocations for senior managerial and other designated employees, diluted Earnings Per Share resulting from ESPS issuances, and consideration received; companies adopting an ESPS must follow the prescribed accounting policies in the applicable schedule.
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