SECURITIES AND EXCHANGE BOARD OF INDIA

CIRCULAR No. CIR/CFD/POLICY CELL/2/2015,

Dated-June 16, 2015

Sub: Requirements specified under the SEBI (Share Based Employee Benefits) Regulations, 2014

1. This has reference to the SEBI (Share Based Employee Benefits) Regulations, 2014 (the Regulations) notified on October 28, 2014. The Regulations provide for certain processes / disclosure requirements to be specified by SEBI. Accordingly, necessary guidelines are being issued and given in the Annexure to this circular.

2. The stock exchanges are advised to bring the contents of this circular to the notice of the companies listed on them and ensure its compliance.

3. This circular is being issued in exercise of the powers under regulation 28 of the Regulations and section 11 read with section 11A of the Securities and Exchange Board of India Act, 1992.

4. This circular is available on SEBI website at sebi.gov.in under the categories “Legal Framework” and “Issues and Listing”.

Yours faithfully,

Amit Tandon
Deputy General Manager
+91-22-26449373
amitt@sebi.gov.in

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