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發表於 2011-10-12 23:43:32
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回覆 長江7號 的帖子
Just for sharing 
Directors' remuneration has its own table but directors are also included in top 5 employees' emoluments and in the wordings, usually it'll specifiy that the top 5 includes X number of director(s) and the remaining Y number are employees.
Since we were discussing about the emoluments / remuneration of executive / management individuals employed by Hong Kong Listed companies, I kindly refer to you the Listing Rules for the Main Board of the Stock Exchange of Hong Kong Limited, Appendix 16 Paragraph 25, directly extracted without modification as follows:
"A listed issuer shall disclose in its financial statemetns information in repsect of the five highest paid individuals during the financial year...Where the details of one or more of the individuals whose emoluments were the highest have not been included in the emoluments of directors, the following information shall be disclosed:-
(1) the aggregate of basic salaries, housing allowances, other allowances and benefits in kind for the financial year."
Source: http://www.hkex.com.hk/eng/rules ... nts/appendix_16.pdf
The implication of this paragraph is that the individuals or employees' emoluments can include directors, and if they are not all directors, then the remaining employees emoluments should be disclosed.
For example of Financial Statements, please kindly download from HKEx's website.
Examples are:
- Henderson Land (0012.HK) 2010 Annual Report Audited by KPMG (P. 208)
- Midas International (01172.HK) 2010 Annual Report Audited by DTT (P. 69)
- Bank of China (03988.HK) 2010 Annual Report Audited by PwC (P. 216)
- Ping An (02318.HK) 2010 Annual Report Audited by EY (P. 225)
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樓主: jjbb6699
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發表於 2011-9-29 13:22:50
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