Accountancy Part AAccounting for Shares

Zomato Ltd. decided to offer 10% of its issued capital to its employe…

Zomato Ltd. decided to offer 10% of its issued capital to its employees at a price lower than its market value. The scheme adopted by Zomato Ltd. is:

Answer & explanation

Correct answer: option 2

The correct answer is Option (2) → Employees Stock Option Plan

NCERT (2026-27 edition):
Employees Stock Option Plan (ESOP) – “A company may offer option to its employees and employee directors to subscribe shares of the company at lower than its market value or fair value at a future date. It is known as Employees Stock Option Plan (ESOP).”