Discloser requirement by SEC for publicly traded companies with regards to an equity compensation plan companies have to pay their executives and/or employees as long-term incentives. “Under Item 201(d) of Regulation S-K, companies must disclose, as of the end of the most recently completed fiscal year, aggregated totals (on the basis of each class of securities) of shares authorized for issuance under all compensation plans previously approved by shareholders and under all compensation plans not previously approved by shareholders”
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