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The Executive Compensation Assessor utilizes SEC definitions in reporting data for stock awards, options awards, non-equity compensation, change in pension, etc., and all other compensation vehicles in the United States. These compensation calculations are based solely on ERI's analysis of SEC data. The federal regulations governing the disclosure of information on executive compensation are defined in Regulation S-K, which is available on the SEC website: www.sec.gov/divisions/corpfin/guidance/execcomp402interp.htm.
Definitions of Summary Compensation Table categories are found on page 13 of this article published by the Federal Register.
In addition, please see http://www.sec.gov/news/press/2006/2006-123.htm for its current definitions in place during the period of the proxies covered. The following is an excerpt from this site:
Tabular and Narrative Disclosure
Following the Compensation Discussion and Analysis section, executive compensation disclosure will be organized into three broad categories: compensation over the last three years; holdings of outstanding equity-related interests received as compensation that are the source of future gains; and retirement plans, deferred compensation and other post-employment payments and benefits.
The Summary Compensation Table (see attachment) will be the principal disclosure vehicle for executive compensation, showing compensation for each named executive officer over the last three years. The Summary Compensation Table will be accompanied by narrative disclosure and a Grants of Plan-Based Awards Table that will help explain the compensation information presented in the table. The Summary Compensation Table will include, in addition to columns for salary and bonus:
•A dollar value for all equity-based awards, shown in separate columns for stock and stock options, measured at grant date fair value, computed pursuant to Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payment ("FAS 123R"), to provide a more complete picture of compensation and facilitate reporting Total Compensation;
•A column reporting the amount of compensation under non-equity incentive plans;
•A column reporting the annual change in the actuarial present value of accumulated pension benefits and above-market or preferential earnings on nonqualified deferred compensation, so that these amounts can be deducted from total compensation for purposes of determining the named executive officers;
•A column showing the aggregate amount of all other compensation not reported in the other columns of the table, including perquisites. Perquisites will be included in the table unless the aggregate amount is less than $10,000, and interpretive guidance will be provided for determining what is a perquisite; and
•A column reporting total compensation.
For links to releases concerning SEC rule-making activity, including concept releases, proposed rules, final rules, interpretive releases, and policy statements, please refer to http://www.sec.gov/rules.shtml.
For those needing detailed information on SEC filings and forms, including the proxies used in the Executive Compensation Assessor, please see http://www.sec.gov/edgar.shtml.
For access to most public securities documents and information filed by public companies and investment funds with the Canadian Securities Administrators (CSA) in the SEDAR filing system, please refer to http://www.sedar.com/homepage_en.htm.
A list of SEDAR filing types, subtypes and document types is available at http://www.sedar.com/pdf_files/SEDARFilings_E.pdf.
For definitions of terms used in European annual reports, please refer directly to each country's forms.
For more information on international statistical agencies, please see this website provided by the Bureau of Labor Statistics.