Term: Summary Compensation Table (SCT)
Definition:The Summary Compensation Table is a comprehensive overview of a company's executive pay practices and is typically found in the company's proxy statement. It is mandated by the SEC. An important component of The Summary Compensation Table is the narrative Compensation Discussion and Analysis (CD&A).
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Course | Page Number |
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26 - Compensation Committees: Framework for Executive Compensation Alignment | 8 |
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