Sec item 402
Web15 Dec 2024 · The proposed new Item 402 (x) of Regulation S-K would require the tabular disclosure of option awards that are granted within 14 days before or after the filing of a periodic report, an issuer share repurchase, or the filing of a Form 8-K. Webcomprehensive periodic report filed with the SeC. It contains most of the information that would also be provided in a registration statement for an offering of securities. The SeC “form” (i.e., the Form 10-K) sets forth, item by item, the disclosure requirements by referring to the requirements of Regulation S-K and Regulation S-X
Sec item 402
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Web27 Oct 2024 · Under SEC proxy disclosure regulations for executive compensation under Item 402 of Regulation S-K under the 1933 Securities Act (“Item 402”), any item that provides a direct or indirect benefit that has a personal aspect is considered to be a perk, unless that benefit is “integrally and directly related to the performance of the ... Webrevised Item 402(b) of Regulation S-K. The new Compensation Committee Report requirements are in Item 407(e)(5) of Regulation S-K. The company is required to explain in the CD&A all material elements of compensation of named executive officers, including information relating to the following specific items:
Web17 Nov 2016 · Items 402(c) and 402(d) The Summary Compensation Table and the Grants of Plan-Based Awards Table are among the most useful tools for understanding executive compensation granted in a given year. The regulations on these tables are broadly applicable, although certain separate regulations from FASB lend themselves to … Web13 Aug 2007 · Item 402(j) requires quantitative disclosure of estimated payments and benefits, applying the assumptions that the triggering event took place on the last …
Web2 Sep 2024 · On August 25, 2024, the SEC issued a final rule 1 that requires certain registrants to provide disclosures about executive pay and company performance within any proxy statement or information statement for which executive compensation disclosures are required. According to SEC Chair Gary Gensler, the final rule, which adds Item 402(v) to … Web1 Jan 2024 · However, virtually every company considers its principal financial officer to be an “executive officer” (either as a vice president in charge of a principal function, finance, or as a significant policy-maker) and Item 402(a)(3)(ii) of Regulation S-K automatically defines the principal financial officer as one of the named executive officers (NEOs), so Rule 3b …
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Web25 Aug 2024 · Tabular Disclosure of Comparative Data: The Item 402(v) requires a tabular disclosure of the following metrics for each of the prior five fiscal years: For the PEO (typically the chief executive officer), the total compensation as reported in the Summary Compensation Table. intuitive investingWeb25 Sep 2024 · Item 402 (c) (2) (ix) (A) of Regulation S-K requires U.S. public companies to disclose as part of the Summary Compensation Table and total compensation calculation the perquisites and other personal benefits (“Perks”) provided to a named executive officer if the aggregate value of the Perks received by a named executive officer is more than … new prices of maruti carsWeb12 Sep 2024 · Item 402 (v) applies to all reporting companies except foreign private issuers, registered investment companies and emerging growth companies, and requires disclosure in any proxy or information statement for which disclosure of executive compensation under Item 402 of Regulation S-K is required. Format of disclosure new pricesmart logoWebThe transaction involves the recovery of erroneously awarded compensation computed as provided in 17 CFR 240.10D–1(b)(1)(iii) and the applicable listing standards for the registrant's securities, that is disclosed pursuant to Item 402(w) (§ 229.402(w)). new prices for postage stampsWeb17 Jan 2024 · The Item 402(x) table includes not only the grant details (name, date, number of shares, exercise price, grant date fair value) but also information about the market … intuitive investmentsWeb10 Nov 2024 · The SEC’s Final Rule, Pay Versus Performance, adds Item 402(v) to Regulation S-K, which, among other things, requires companies to disclose compensation “actually paid” to the principal executive officer (PEO), as well as average compensation “actually paid” to other named executive officers (NEOs) other than the PEO, in certain … new price transparency ruleWeb1 Sep 2024 · The SEC’s long-awaited amendments to Item 402 of Regulation S-K (i.e. the pay for performance rules) were released in late August. These new rules require companies to include tabular disclosures in their proxy statements that compare the compensation paid to executives to the company’s financial performance and identify the company’s most … new price target for mymmf