The SEC is proposing a rule requiring listed panies to report –in XBRL –when they require executive officers to pay back incentive-based pensation that they were awarded in error.These repayments,known as a “claw back”will e about In the event of a financial restatement.Executives will need to repay variable pensation previously paid to them as a result of aounting errors or fraud.

“The proposed rules would result in increased aountability and greater focus on the quality of financial reporting,which will benefit investors and the markets.”said SEC Chair Mary Jo White in announcing the proposals.Listed panies would be required to block tag information related to the claw back in the event of an aounting restatement.This is a practical example of how structured data can be used to boost transparency and aountability by making such information much easier to find and act upon.Read the SEC press release.

原文链接：SEC Proposes Additional Rules on Executive pensation

中文新闻：SEC针对高管薪酬提出更多规定