Knowledge Centre
Embedding ESOPs in Business Plan and Appraisal Cycle
Employee Stock Option Plans (ESOPs*) have emerged as the NEW Age compensation tool.
Discount Rate for Actuarial Valuations of Employee Benefits (December 2023)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Launching ESOPs: Let's get the Vesting Criteria Right!
Employee Stock Option Plans (ESOPs) are the NEW AGE compensation tool widely used by Companies to align shareholders’ and employees’ interest.
Discount Rate for Actuarial Valuations of Employee Benefits (September 2023)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Valuation of ESOPs – Determining Expected Term of Option
Expected term of option is one of the key assumptions required to estimate the fair value of options. It reflects the period of time from grant date to the date on which the option is expected to be exercised. This article covers the IND AS 102 requirements for setting expected term of option along with a practical framework for the same.
Discount Rate for Actuarial Valuations of Employee Benefits (June 2023)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Discount Rate for Actuarial Valuations of Employee Benefits (March 2023)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Fair Value of Options - Methods and Assumptions
Employee Stock Option Plans (ESOPs) and Stock Appreciation Rights (SARs) are the two most common share based payment plans used by businesses to reward, attract, and retain the right talent.