A critical analysis of the meaning of the term ‘value’ in Section 30(6)(e) of the Companies Act

A critical analysis of the meaning of the term ‘value’ in Section 30(6)(e) of the Companies Act

Background: Sections 30(4) and 30(5) of the Companies Act 71 of 2008 (the Act) require, inter alia, disclosure of the remuneration received by each director in a company’s annual financial statements. Section 30(6) defines the term ‘remuneration’, which includes, inter alia, in Section 30(6)(e) the...

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Bibliographic Details
Main Author: Mareli Dippenaar
Format: Article
Language:English
Published: AOSIS 2018-04-01
Series:South African Journal of Economic and Management Sciences
Subjects:
directors’ remuneration
share-based incentives
share-based payments
disclosure
interpretation
value
Section 30(6)(e)
Companies Act
King III
IFRS
JSE listing requirements
Online Access:https://sajems.org/index.php/sajems/article/view/1985

Internet

https://sajems.org/index.php/sajems/article/view/1985

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