Item 402(v) requires tagging of the quantitative derivation of the difference between the “Total Compensation Amount” and the “Compensation Actually Paid” for both the PEO and the individuals comprising the Non-PEO NEOs.

The ECD Taxonomy Guide published by the SEC indicated that all the members of the Adjustments to Compensation Axis are custom. The Taxonomy Guide provides an example of some simple text reflecting a set of adjustments made during the most recent reporting period.

Two custom members: “AdjType1Member” and “AdjType2Member”, together with the signage of the values (additions/positive or deductions/negative) were included as illustrations of the modeling in this example.

It is observed that most filers have more extensive disclosures on the reconciliations between the “Total Compensation Amount” and the “Compensation Actually Paid”. Many filers present two common types of adjustments: pension and equity awards. The values as reflected in the summary compensation table for these items are deducted and the changes in values for the year is added to reconcile to the amount actually paid.

In addition, the change in value for pension may further be broken down to service cost and prior service cost for the year. The change in value for equity award is also detailed with a calculation from the grant date fair value, adjusted for the year-end fair value of awards granted in the current fiscal year plus or minus the annual change in fair value as of the year-end for any unvested awards or as of vesting for awards vested in the current year, as well as other adjustment items.

While the custom members “AdjType1Member” and “AdjType2Member” may be used to report the values in the simple example provided within the ECD Taxonomy Guide, we recommend filers creating more specific custom members to communicate the nature of each adjustment, to facilitate data consumption and increase comparability.

When filers present detail disclosures of the pension and equity award adjustments, simply using Type 1, Type 2, Type 3 members does not provide sufficient meaning to the data. Use the custom elements and members in this spreadsheet.