Reading Proxy Statements: A Guide to the New SEC Disclosure Rules for Executive and Director Compensation |
Common terms and phrases
above-market aggregate amounts are reportable amounts reported Awards at Fiscal cash change in control company stock company's compensation committee governance Compensation Committee Report Compensation Discussion date fair value defined contribution plans determined disclosure is required Discussion and Analysis ending xx/xx/20xx Equity Incentive Plan Estimated Future Payouts executive and director executive compensation exercise price financial statements fiscal year covered fiscal year ending Form 8-K gain an understanding Grants of Plan-Based incentive plan awards Incentive Plan Compensation last completed fiscal material factors necessary materially modified option modified option awards named executive officer necessary to gain Nonequity Incentive Plan Nonqualified Deferred Compensation number of shares Option Exercises Pension Value perquisites plain English principles plan equity awards proxy statement reported in column repriced or materially restricted stock Sarbanes-Oxley Act shareholders Stock and Option Stock Awards stock options stock units Summary Compensation Table tabular presentation termination of employment total compensation triggering event U.S. dollars Value Realized