It is important to investors that executive compensation is directly linked to a company's financial performance. To help ensure investors have adequate information to monitor this relationship, the U.S. Securities and Exchange Commission (SEC) adopted new "pay vs. performance" (PvP) disclosure rules on Aug. 25, 2022. The disclosures must be included in proxy statements for fiscal years ending on or after Dec. 16, 2022, for all reporting companies, except foreign private issuers, registered investment companies and emerging growth companies.
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