Section 45 in The Companies (Indian Accounting Standards) Rules, 2015
45. To give effect to the principle in paragraph 44, the entity shall disclose at least the following:
(a)a description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement, such as vesting requirements, the maximum term of options granted, and the method of settlement (e.g. whether in cash or equity). An entity with substantially similar types of share-based payment arrangements may aggregate this information, unless separate disclosure of each arrangement is necessary to satisfy the principle in paragraph 44.(b)the number and weighted average exercise prices of share options for each of the following groups of options:(i)outstanding at the beginning of the period;(ii)granted during the period;(iii)forfeited during the period;(iv)exercised during the period;(v)expired during the period;(vi)outstanding at the end of the period; and(vii)exercisable at the end of the period.(c)for share options exercised during the period, the weighted average share price at the date of exercise. If options were exercised on a regular basis throughout the period, the entity may instead disclose the weighted average share price during the period.(d)for share options outstanding at the end of the period, the range of exercise prices and weighted average remaining contractual life. If the range of exercise prices is wide, the outstanding options shall be divided into ranges that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options.
