Month: August 2021

SEBI (Issue of Sweat Equity) Regulations, 2002 (“Sweat Equity Regulations”) and SEBI (Share Based Employee Benefits) Regulations, 2014 (“SBEB Regulations”) were notified on September 24, 2002 and October 28, 2014 respectively. The Sweat Equity regulations provided framework for issuance of Sweat Equity shares by listed companies and the SBEB Regulations provided framework to regulate Employee...

Employee Stock Option Plan (ESOP) is a scheme through which a company awards its Stock Options to their employees based on their performance and designations. An employee stock option is a call option meaning that under an ESOP, the employees have the right and not an obligation to buy the shares of the company on...