Single format · FV08-C6-2

ESOP grant-date fair value, inputs sign-off sheet

A single format from the Accounting Valuations, Ind AS 113, 102, 103, 36 and 109 pack. Ind AS 102 · ICAI Guidance Note.

Length
1 page
Blanks to fill
30
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1ESOP grant-date fair value, inputs sign-off sheetInd AS 102 · ICAI Guidance Note30 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Internal working paper — prepared by the finance team, reviewed by the CFO, placed before the nomination and remuneration / compensation committee with the grant

GRANT-DATE FAIR VALUE OF OPTIONS — [SCHEME NAME] — GRANT OF [Grant date]

Item

Value

Source / evidence

Prepared

Reviewed

Grant date (shared understanding + approval)

[DD.MM.YYYY]

Committee resolution dated [__]; acceptance by employees on [__]

[__]

[__]

Number of options; vesting schedule

[__]

Grant letters

Exercise price

Rs [__]

Grant letters

Contractual life

[__] years

Scheme clause [__]

Ordinary share value at grant

Rs [__]

Valuation report of [__] dated [__]; allocation method [OPM]

Expected term by tranche

[__ / __ / __ / __]

[Exercise history / simplified midpoint]

Expected volatility

[__]%

Peer set: [names]; look-back [__] years; median

Risk-free rate by tranche

[__]%

G-sec zero-coupon curve at grant date

Expected dividend yield

[__]%

Dividend policy

Market / non-vesting conditions

[None / describe]

Model: [BSM / Monte Carlo]

Expected forfeiture rate

[__]%

Attrition data for [__] years

Fair value per option, by tranche

Rs [__ / __ / __ / __]

Model output (annexed)

Total grant-date fair value

Rs [__]

—

Expense by financial year

[FY __: __; FY __: __]

Graded attribution schedule

2 more paragraphs and tables follow in the full format.

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