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        SEBI

        Regulation 17L - Disclosures

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

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        Unit-based employee benefit disclosure requires managers to report scheme details and option values in the REIT annual report. Regulation 17L requires the manager of a REIT to disclose the unit based employee benefit scheme in the Annual Report as specified in Part F of Schedule X and to include the value of options granted under the scheme as part of employee compensation, disclosing that value 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 disclosure requires managers to report scheme details and option values in the REIT annual report.

                              Regulation 17L requires the manager of a REIT to disclose the unit based employee benefit scheme in the Annual Report as specified in Part F of Schedule X and to include the value of options granted under the scheme as part of employee compensation, disclosing that value in the Annual Report.


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