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QUESTION:  Why doesn't the Summary Compensation Table include the most recent year's compensation data?

 

The Summary Compensation Table summarizes data through the most recent completed fiscal year (from the full proxy and 10-K information collected).  As the most common fiscal year also corresponds with the calendar year.  For example, salary data for the fiscal year ending December 31, 2016, became available in the year 2017.

 

This is the reason that the effective date for compensation data in a proxy is usually for the previous year.  To compare both summary and source data, view both the comparable companies Summary Compensation Table (see Salary Graph) and load the full proxy or 10-K for the year you wish to review (see Refine List).

 

Please note that if the most recent data available is older than you expect, this may be explained by the company having merged into another, having changed name and CIK, or having gone out of business in that year.  In cases where a name and CIK have changed, the previous and current organizations are treated as "separate" entities, and you will need to view the Summary Compensation Tables separately.

 

Definitions of Summary Compensation Table categories are found on page 13 of this article published by the Federal Register.