Section 12(9) in Companies (Share Capital and Debentures) Rules, 2014
(9)The Board of directors, shall, inter alia, disclose in the Directors' Report for the year, the following details of the Employees Stock Option Scheme:(a)options granted;(b)options vested;(c)options exercised;(d)the total number of shares arising as a result of exercise of option;(e)options lapsed;(f)the exercise price;(g)variation of terms of options;(h)money realized by exercise of options;(i)total number of options in force;(j)employee wise details of options granted to;-(i)key managerial personnel;(ii)any other employee who receives a grant of options in any one year of option amounting to five percent or more of options granted during that year.(iii)identified employees who were granted option, during any one year, equal to or exceeding one percent of the issued capital (excluding outstanding warrants and conversions) of the company at the time of grant;
