Public companies in the US could have to provide investors with valuations of the pensions and stock options of senior executives as part of a far-reaching overhaul of the disclosure rules on executive pay by the Securities and Exchange Commission.
The chief US financial regulator is preparing the first update of its disclosure rules on executive pay in more than a decade, because of concerns that investors do not receive adequate information about compensation. An important requirement could focus on executives' pensions and options.
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