Directors fee, remuneration and emolument 係點分呢?

2006-11-20 5:45 am
Directors Fee, Director Emolument and Director Remuneration 成日係上市公司的年報內見到,係Companies Ordinance S161裏面只有解釋 Director Emolument (應該乜都包括)。

請各位有識之士賜教上述三者的分別。

回答 (3)

2006-11-23 7:51 am
✔ 最佳答案
1. Yes, Director Emolument 乜都包括
2. Director Remuneration is a sub-set of Director Emolument (other sub-set includes Pension Scheme contributions, Accomodation allowance, Holiday allowance etc.);
3. Director Fee is a sub-set of Director Remuneration (other sub-set includes salaries, bonus, commission etc.).

You can refer to the enclosed form for details.
參考: medicine.org.hk/hkscc/communication/v8n1/Declaration of Emolument.pdf
2017-01-01 8:29 pm
Director Emoluments
2016-10-06 12:36 am
Directors Emoluments


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