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of <h1>Regulation 23 mandates disclosure and transparency for Stock Appreciation Rights, detailing cash or equity settlement options.</h1> Regulation 23 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, outlines the administration and implementation of Stock Appreciation Rights (SAR) schemes. Companies can choose between cash-settled or equity-settled SAR schemes, with fractional shares in equity settlements being compensated in cash. Companies must disclose specific information, as detailed in Part G of Schedule I, to prospective SAR grantees before offering SARs under any scheme. These provisions ensure transparency and clarity in the implementation of SAR schemes.
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