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Esop final
- 3. ESOS & ESPS
- 27. When & Why is Sweat Equity issued? NEWLY FORMED COMPANY SELECTS THE BEST STAFF PROMOTER GROUP VALUE ADDITION STRATEGIC ROLE INCENTIVE
- 31. Issue Process Special Resolution Voting Process Resolution Validity is 12 months Disclosures
- 36. Register of Sweat Equity Shares 4 Date of issue S.E.S 3 Date of Passing of Resolution 2 Folio.No/Cert. No 1 S.No 8 No.of S.E.S 7 Ref to entry in R.O.M 6 Status of Allottee 5 Name of the Allottee 12 11 10 9 Lock in period till which date Tot. Cons. paid Price of issue Face Value
- 40. Mukesh Ambani gave up his 12 % sweat equity in the copany after paying Rs.500mn
- 42. Buy Back The buyback of shares is the repurchase of its own shares by a company. Buy Back Permitted since October 1998 – Companies (Amendment) Act 1999 , Sections 77A , 77AA and 77B.
- 60. Buy-Back from the open market Through Stock Exchange Book-building Process
Editor's Notes
- Hence imparting practical knowledge to the company would be considered as value addition.
- “Relevant date” for this purpose means the date which is thirty days prior to the date on which the meeting of the General Body of the shareholders is convened,
- With the recent increasing trends of multinationals granting huge amount of incentive compensation to attract and retain talent in the form of ESOPs, the value of the ESOP benefit will fall under the Fringe Benefit Taxation (FBT) regime. The FBT would be leviable at 33.99% on the difference between the fair market value on the date of exercise of ESOPs and the exercise price. This would entail a significant outflow of taxes for the employer. For plans not compliant with the Central Government Guidelines, there is no perquisite taxation. But the employer would be subject to FBT on similar basis. Such expenditure would not be tax deductible for the employer. On the sale of shares, the difference between the sales consideration and the fair market value on date of exercise will be subject to Capital Gains Tax
- Papers filed in Gujarat high court for sanction was silent about the option Paragraph 18 of the petition to the court said "…the directors of the applicant company have no material interest in the said scheme…"
- the things that are to be changed having been changed : latin phrase meaning with those things having been changed which need to be changed' .- wikipedia