Public companies required to report more details on pay and perks

Today the Securities and Exchange Commission (SEC) voted to require public companies to report the details of pay and perks for executives. The new rule will take effect in 2007, and is aimed at making total executive compensation clearer.

The details companies will be required to provide about the executive compensation include:

  • Salary
  • Bonus
  • Dollar value of stock options
  • Changes in the value of pension benefits
  • Above-market earnings on deferred compensation
  • All perks exceeding $10,000 per year
  • Golden parachutes and other benefits paid to executives who are fired or released pursuant to a merger

These disclosures will be required for a company’s top five executives, including the CEO and CFO. The disclosures must be made in “plain English” so that investors can understand the items.

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