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of <h1>Companies Can Set ESOS Exercise Price, Must Comply with Regulation 15 of SEBI 2021 for Accounting Policies.</h1> A company offering options to employees under an Employee Stock Option Scheme (ESOS) can set the exercise price at its discretion. However, this pricing must align with the accounting policies outlined in Regulation 15 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021.
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