SEC staff comments on compensation disclosures

  • Heads Up Image

09 Sep 2007

We have posted the 7 September 2007 Edition of the Heads Up Newsletter published by Deloitte & Touche LLP (United States).

This issue of Heads Up summarises recent comment letters from the SEC staff to the chief executive officers of registrants, which asked for more detail and clarification regarding the revised executive and director compensation disclosures in the registrants' filings. The SEC staff has performed a comprehensive review of the first filings that include these revised disclosures and had comments on various topics, including performance targets, change of control, and Compensation Discussion and Analysis.
Click to view 7 September 2007 Edition of the Heads Up Newsletter (PDF 116k).

 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.