Section 47(a) in The Companies (Indian Accounting Standards) Rules, 2015
(a)for share options granted during the period, the weighted average fair value of those options at the measurement date and information on how that fair value was measured, including:(i)the option pricing model used and the inputs to that model, including the weighted average share price, exercise price, expected volatility, option life, expected dividends, the risk-free interest rate and any other inputs to the model, including the method used and the assumptions made to incorporate the effects of expected early exercise;(ii)how expected volatility was determined, including an explanation of the extent to which expected volatility was based on historical volatility; and(iii)whether and how any other features of the option grant were incorporated into the measurement of fair value, such as a market condition.
