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of <h1>Understanding Regulation 2 of SEBI Share Based Employee Benefits and Sweat Equity Regulations, 2021: Key Definitions Explained</h1> Regulation 2 of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 defines key terms governing share-based benefits and sweat equity schemes. It clarifies meanings of 'employee,' excluding promoters and certain significant shareholders, and covers ESOS, ESPS, SAR, GEBS, RBS, and related concepts such as grant, vesting, exercise, appreciation, market price, and relevant dates. It defines group structures, control, trust mechanisms, secondary acquisition, and roles of intermediaries including merchant banker, registrar, secretarial auditor, and valuer (aligned with Companies Act section 247). It also incorporates by reference definitions from the SEBI Act, Companies Act, SCRA, ICDR, Takeover, Insider Trading, and LODR regulations.
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