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        SEBI

        Regulation 17R - Disclosures

        Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014
        Chapter IVB
        FRAMEWORK FOR UNIT BASED EMPLOYEE BENEFIT SCHEME

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        Unit based employee benefit scheme disclosure required; investment manager must report scheme details and option values in Annual Report. The investment manager must disclose details of any unit based employee benefit scheme in the InvIT Annual Report as specified in Part F of Schedule IX, and must include and disclose the value of options granted under such schemes as part of employee compensation in the Annual Report.
                        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.

                              Unit based employee benefit scheme disclosure required; investment manager must report scheme details and option values in Annual Report.

                              The investment manager must disclose details of any unit based employee benefit scheme in the InvIT Annual Report as specified in Part F of Schedule IX, and must include and disclose the value of options granted under such schemes as part of employee compensation in the Annual Report.


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