{"id":2422,"date":"2023-02-14T11:26:50","date_gmt":"2023-02-14T16:26:50","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=2422"},"modified":"2023-02-14T11:26:55","modified_gmt":"2023-02-14T16:26:55","slug":"corpfin-addresses-pay-versus-performance-questions-with-compliance-and-disclosure-interpretations","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/corpfin-addresses-pay-versus-performance-questions-with-compliance-and-disclosure-interpretations\/","title":{"rendered":"<strong>CorpFin Addresses Pay Versus Performance Questions with Compliance and Disclosure Interpretations<\/strong>"},"content":{"rendered":"<p>On February 10, 2023, CorpFin <a href=\"https:\/\/www.sec.gov\/divisions\/corpfin\/cfnew.shtml\">issued 15 Compliance and Disclosure Interpretations<\/a> (C&amp;DIs) to address issues arising in preparing the <a href=\"https:\/\/www.sec.gov\/divisions\/corpfin\/cfnew.shtml\">Pay Versus Performance<\/a> disclosures adopted in August 2022.\u00a0 Given that the new disclosures are required in proxy and information statements that include Regulation S-K Item 402 disclosures for fiscal years ending on or after December 16, 2022, the C&amp;DIs are very timely!<\/p>\n<p>In addition to other topics, the new C&amp;DIs<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Answer questions about the computation of tabular information required in pay versus performance disclosures;<\/li>\n<li>Clarify that pay versus performance information is not required in Form 10-K;<\/li>\n<li>Provide guidance for disclosing details of the adjustments to arrive at compensation actually paid; and<\/li>\n<li>Discuss considerations in selecting financial performance measures.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>As a reminder, <a href=\"https:\/\/seciblog.pli.edu\/a-pay-versus-performance-template-from-gary-m-brown-of-nelson-mullins\/\">in this post<\/a>, you can find a template for preparation of pay versus performance disclosures from Gary Brown of Nelson Mullins.<\/p>\n<p>As always, your thoughts and comments are welcome!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On February 10, 2023, CorpFin issued 15 Compliance and Disclosure Interpretations (C&amp;DIs) to address issues arising in preparing the Pay Versus Performance disclosures adopted in August 2022.\u00a0 Given that the new disclosures are required in proxy and information statements that include Regulation S-K Item 402 disclosures for fiscal years ending on or after December 16, &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/corpfin-addresses-pay-versus-performance-questions-with-compliance-and-disclosure-interpretations\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\"><strong>CorpFin Addresses Pay Versus Performance Questions with Compliance and Disclosure Interpretations<\/strong><\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[143,242],"tags":[],"coauthors":[154],"class_list":["post-2422","post","type-post","status-publish","format-standard","hentry","category-hot-topic","category-reporting"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/2422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=2422"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/2422\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=2422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=2422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=2422"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=2422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}