How Gains are Computed
Without Selling Restriction
Gains from ESOP = Open market price of share on date of exercise less price paid for the shares (exercise price)
Gains from ESOW plan (with vesting imposed) = Open market price of share on date of vesting less price paid for the shares
Gains from ESOW (with no vesting imposed) = Open market price of share on date of grant less price paid for the shares
