Disclosure in the Directors' Report

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....he Directors' Report, the following details of the ESOS: (a) options granted; (b) the pricing formula; (c) options vested; (d) options exercised; (e) the total number of shares arising as a result of exercise of option; (f) options lapsed; (g) variation of terms of options; (h) money realised by exercise of options; (i) total number of options in force; (j) employee w....

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....mpensation cost that shall have been recognized if it had used the fair value of the options, shall be disclosed. The impact of this difference on profits and on EPS of the company shall also be disclosed. (m) Weighted-average exercise prices and weighted-average fair values of options shall be disclosed separately for options whose exercise price either equals or exceeds or is less than the ma....

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....all be made either in the Directors' Report or in an Annexure thereto of the impact on the profits and on the EPS of the company if the company had followed the accounting policies specified in clause 13 in respect of such options.]   ******** [1] Substituted for "International Accounting Standard (IAS) 33" vide circular no. SEBI/CFD/DIL/ESOP/ 3/2004/22/7 dated July 22, 2004, w. e. f....