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WHAT IS SHARE OPTION OUTSTANDING ACCOUNT??

Answer Posted / khyati

1)Shown as a part of Reserves & Surplus in the Revised Schedule VI Balance sheet
2)Represents credit side of ESOP expenses booked by the companies which have granted ESOPs to their employees
3)The ESOP expenses should be charged over to P/L with credit to ESOP outstanding account in the vesting period

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