Write notes on the following: Employee stock options.

Employee Stock Options SEBI (Share Based Employee Benefits) Regulations, 2014 defines "Employee Stock Option Scheme" which means a scheme under which a company grants employee stock option directly or through a trust. Further, The term 'Employee Stock option' has been defined in section 2(37) of the companies Act, 2013. According to which 'employees' stock option' means the option given to the directors, officers or employees of a company or of its holding company or subsidiary company or companies, if any, which gives such directors, officers or employees, the benefit or right to purchase, or to subscribe for, the shares of the company at a future date at a pre-determined price.