chapter esop

Question 22: You are provided with the following details in respect of ABC Limited: (1) (10,000 equity shares of nominal value of Rs. 10 each were issued on 31st 20147: (11) Exercise price of equity shares granted under ESOP was Rs. 160 per share. (1) Market price of share was Rs. 400 each on the date of the grant; (iv) Vesting of shares was in the ratio of 30%, 60% and 100% after 1 year, year respectively from the date of gram: Vested options can be exercised up to 1 year from the date of vesting; (VI) The number of shares expired and exercised are as under: Particulars Year Ended Vested Options Lapsed during the year 31.03.2015 31.03.2016 31.03.2017 Unvested Options Lapsed during the year 400 March, 2 year and 3 (v) 200 600 1,000 Options Exercised during the year From the above details you ar required to calculate: 2,500 600 2,000 (1) Employee Compensation Expense for the year ending 31st March, 2015, 31st March, 2017. (ii) Balance of Employee Stock Option Outstanding Account as on 31st March, 2015, 31st March, 2016 and 31st March, 2017