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| EQUITY SETTLED EMPLOYEE SHARE-BASED PAYMENT PLANS: |
| The Research Committee of the Institute of Chartered Accountants of India has recommended that the Company/entity may also be permitted the option of related compensation cost to be recognized and accounted on a straight-line basis over the total requisite service period for the entire award (that is, over the requisite service period of the last separately vesting portion of the award), provided that the amount of compensation cost recognized at any date at least equaled the fair value of the vested portion of the award at that date. |
| The President, in accordance with the authority given by the Council, vide its resolution dated 12-14 March 2007 has accepted the recommendation of the Research Committee and hereby notify the revision of the accounting, reorganization, measurement of ESOPs as prescribed in the ‘Guidance Note on Accounting for Employee share-based payments’ issued by Institute of Chartered Accountants of India. |
| EQUITY SETTLED EMPLOYEE SHARE-BASED PAYMENT PLANS: |
| Company/entity may also be permitted the option of related compensation cost to be recognized and accounted on a straight-line basis over the total requisite service period for the entire award (that is, over the requisite service period of the last separately vesting portion of the award), provided that the amount of compensation cost recognized at any date at least equaled the fair value of the vested portion of the award at that date. |
| This limited revision shall come into force with immediate effect. |