ニュースレター等 | SEC Update | 05 5月 2015

[Newsletter] SEC Proposes Rules on Disclosure of Pay for Performance in Executive Compensation

On April 29, the SEC proposed rules to require each SEC registrant (other than an emerging growth company, registered investment company or foreign private issuer) to disclose the relationship between executive compensation actually paid by the company and the company’s financial performance. The proposed rules would implement Section 14(i) of the Exchange Act, which was added by Section 953(a) of the Dodd-Frank Act. Under the proposal, a company would be required to disclose in a new table executive pay and performance information for itself and companies in a peer group and to tag the information in an interactive data format.  The company would have to include the new information in a proxy or information statement in which executive compensation disclosure is required by Item 402 of Regulation S-K, but not in an annual report on Form 10-K or in a Securities Act registration statement that requires Item 402 disclosure.

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