The Survey & Proxy Analyses table utilizes SEC definitions in reporting data for stock awards, option awards, non-equity compensation, pension, other compensation, etc., in the United States. These compensation calculations are based solely on ERI's analysis of SEC data.
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.
Outside of the United States, the Executive Compensation Assessor utilizes definitions from other national statistics offices (see www.bls.gov/bls/other.htm).
The amounts we report in "other" compensation are governed by the SEC regulations.
In general, "other" compensation includes excess benefits and perquisites greater than $10,000, such as reimbursement for payment of taxes, for example. It does not include base salary, bonus, stock awards, options awards, non-equity compensation, or pension.
For detailed questions about what is and is not included in "other" compensation, please read the above website for the definitive answer.
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