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SHARES OPTIONS OUTSTANDING ACCOUNT

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(Querist)
14 March 2011 Can anyone please explain what is meant by Share Options Outstanding Account in relation to Reserve And Surplus?
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Abhishek

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Abhishek (Expert)
15 March 2011 represents the credit side of the ESOP expenses booked by companies which have granted ESOPs to their employees.... The ESOP expenses should be charged over to P/L with credit to ESOP outstanding account over the vesting period

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