Keying off of the WSJ's significantly mistaken and subsequently corrected reports on Oracle co-CEO's realizable vs. disclosed pay, Equilar's "Understanding Option Values in Realizable Pay Calculations" explains how realizable pay and proxy-disclosed pay differ, and the importance of ensuring that like methods and models are used in valuing equity to ensure meaningful and accurate comparisons.
Access additional resources on our Executive Pay page. This post first appeared in the weekly Society Alert!