Distinguish between the following: 'ESOP' and 'sweat equity shares'.

According to section 2(37) of the Companies Act, 2013 "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; Under Section 2(88) of the Companies Act 2013, sweat equity shares means such equity shares as are issued by a company to its directors or employees at a discount or for consideration, other than cash, for providing their know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called. Section 54 of the Act provides that a company may issue sweat equity shares of a class of shares already issued, if the conditions thereunder are satisfied.