Share based employee benefits regulation defines employee, scheme, grant, exercise, SAR, trust and market price rules. The regulation defines key terms for share based employee benefit regimes: who qualifies as an employee, the scope of a scheme, instruments such as ESOS, ESPS, SARs (limited to equity settled SARs), and sweat equity, and administrative constructs including grant, grant date, exercise, exercise period, vesting, trust, registrar and market price rules. It aligns undefined expressions with meanings in the Act, Companies Act and securities statutes and records an amendment substituting the definition of 'valuer' by statutory reference.
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.
Share based employee benefits regulation defines employee, scheme, grant, exercise, SAR, trust and market price rules.
The regulation defines key terms for share based employee benefit regimes: who qualifies as an employee, the scope of a scheme, instruments such as ESOS, ESPS, SARs (limited to equity settled SARs), and sweat equity, and administrative constructs including grant, grant date, exercise, exercise period, vesting, trust, registrar and market price rules. It aligns undefined expressions with meanings in the Act, Companies Act and securities statutes and records an amendment substituting the definition of "valuer" by statutory reference.
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