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          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.

          <h1>Pre-IPO employee share schemes require regulatory conformity and shareholder ratification before fresh grants are made.</h1> Pre-IPO employee share schemes must conform to these Regulations and be ratified by shareholders after the IPO before any fresh grants; changes to terms require shareholder approval by special resolution except for corporate-action adjustments. Companies seeking to list shares issued under ESOS, ESPS or SARs must obtain in-principle exchange approval prior to grant. Disclosure obligations attach where a holding company issues benefits to subsidiary employees and where reimbursements occur, and a merchant banker must be appointed to implement schemes until in-principle approval is obtained.

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