
The SEC issued a press release announcing that the Commission was considering a rule proposal requiring companies to adopt clawback policies on executive compensation. The company’s compensation recovery policy would be required to be filed as an exhibit to their Exchange Act annual report in XBRL format. The summary of the rule states:
Listed companies would also be required to block tag the disclosure in an interactive data format using eXtensible Business Reporting Language (XBRL).
If the proposal is accepted by the Commission, it will be published on the Commission web site and in the Federal Register and will be subject to a 60 day comment period.
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