An SEC report based on a review of the disclosure of 350 public
companies for compliance with the SEC's enhanced rules for
executive compensation and related disclosure unveiled two principal
themes:
* Companies should provide more focused disclosure of how and why
they made specific executive compensation decisions;
* The manner of presentation is important, and companies can use it
to provide more direct, specific, clear and understandable executive
compensation disclosure.
The staff report is available at
www.sec.gov/divisions/corpfin/guidance/execcompdisclosure.htm.
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