Jan 4, 2007 · The Summary Compensation Table provides, in a single location, a comprehensive overview of a company's executive pay practices. It sets out the total compensation paid to the company's chief executive officer, chief financial officer and three other most highly compensated executive officers for the past three fiscal years.

Item 402(u) of Regulation S-K sets forth the disclosure requirements and provides registrants with substantial flexibility to determine the pay ratio. For example, Instruction 4.1 to Item 402(u) provides that registrants may use reasonable estimates both in the methodology used to identify the median employee and in calculating the annual total ...

Jul 7, 2013 · Pay Ratio Disclosure Overview We are adopting amendments to Item 402 of Regulation S-K to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act.

Aug 5, 2015 · Pay Ratio Disclosure. SEC Open Meeting. August 5, 2015. Action. The Securities and Exchange Commission will consider whether to adopt a rule requiring public companies to disclose the ratio of the annual total compensation of the chief executive officer (CEO) to the median of the annual total compensation of the company’s employees.

Aug 5, 2015 · The CEO Pay Ratio Rule: A Workable Solution For Both Issuers and Investors By Commissioner Luis A. Aguilar U.S. Securities and Exchange Commission SEC Open Meeting Washington, D.C. August 5, 2015

Aug 25, 2022 · The rules implement a requirement mandated by the Dodd-Frank Act. The Commission proposed pay versus performance disclosure rules in 2015 and reopened the comment period on the proposal in January of this year. “The Commission has long recognized the value to investors of information on executive compensation,” said SEC Chair Gary Gensler.

a. Filings Subject to Pay Ratio Disclosure Requirements . b. Registrants Subject to the Pay Ratio Disclosure Requirements . c. Employees Included in the Determination of the Median . i. Types of Employees . ii. Workers Not Employed by the Registrant (i.e., “Leased” Workers”) iii. Employees of Consolidated Subsidiaries . iv.

on-Pay and frequency votes appear as separate items on company ballots, or forms of proxy, for the annual meeting of shareholders. What are Say-on-Pay Votes? The Say-on-Pay vote asks investors to vote on the compensation of the top executives of the company – the CEO, the Chief Financial Officer, and at least

Aug 5, 2015 · Information About Pay Ratio Disclosure Sept. 21, 2017 September 21, 2017 . Press Release ...

Sep 18, 2018 · The Securities and Exchange Commission today announced that SeaWorld Entertainment Inc. and its former CEO have agreed to pay more than $5 million to settle fraud charges for misleading investors about the impact the documentary film Blackfish had on the company’s reputation and business. SeaWorld’s former vice president of communications ...