Ms. Sonya received 500 ESOPs at Rs.20 each. The market value of the share at that time was Rs. 40, and Rs.50 at vesting time and Rs.75 at exercise time. What is the value of ESOPs for Ms. Sonya?
Fair value for ESOP is calculated with reference to the grant date, taking into account the terms and conditions upon which those shares or stock options were granted. Value of ESOP = market value at grant – cost of ESOP = Rs.40-Rs.20 per share = Rs.20 per share Total value = 20*500 shares = Rs.10,000
The mineral source of plant nutrient Boron whose deficiency leads to pollen sterility is
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Chitin is present in the cell wall of
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