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Understanding ESOP
Understanding ESOP
Introduction
Concept of ESOP in India
Initial Hurdles
Objectives Of ESOP
Stock Plan
Making ESOP successful
Performance Payment
Awarding Performance Payment
Contemplating Stock Option
Structure Of The Plans
The Decisions of the Trust
Quiz
How Does ESOP Work
How Does ESOP Work
Exploring The ESOP Concept
Key Decisions
The Black and Scholes Model
Assumptions of the Model
Black and Scholes Generalized Model
Advantages of Black and Scholes
Rules & Regulations
Companies Act
RBI Regulations
ADR / GDR Linked ESOPs
SEBI Guidelines
US GAAP
Terminological Maze in Stock Options
Glossary of Terms
Quiz
Example of ESOP Resolution of ICICI
Example of ESOP Resolution of ICICI
Annual Report 1999-2000
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Quiz Yourself
Q
1
What kind of stock must an ESOP own in a closely held company?
(a)
Any authorized or issued shares of the company
(b)
Shares with the highest combination of dividend and voting rights
(c)
Common stock
(d)
Preferred stock
Good! Your Answer is Right
Correct Answer is (b)
What kind of stock must an ESOP own in a closely held company?
Shares with the highest combination of dividend and voting rights
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