Glossary

B

bn
billion

C

CIESOP
Cairn India Employee Stock Option Plan
CIPOP
Cairn India Employee Performance Option Plan
CISMP
Cairn India Senior Management Plan

E

ESOP
Employee Share Ownership Plan

I

IAS
International Accounting Standard
IAS 36
International Accounting Standard 36: Impairment of Assets
IFRIC
International Financial Reporting Interpretations Committee
IFRS
International Financial Reporting Standards

L

LIBOR
London Inter-Bank Offered Rate

M

m
million

P

PTRR
post-tax rate of return

T

TSR
total share return

W

WAEP
weighted average exercise price