If you’re not familiar with the new compensation metrics—realized and realizable pay—you should be; more and more companies are using them to provide investors with what they consider a more realistic picture of what their top executives are really earning.
Companies are providing figures on realized and realizable pay along with the executive compensation numbers found in the Summary Compensation Tables mandated by the Securities and Exchange Commission. An analysis by Compensation Advisory Partners shows that in 2013, about 15 percent of Fortune 500 companies disclosed either realized, realizable pay, or both. “This was not something that you generally saw a few years ago,” says Eric Hosken, partner with CAP.
