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SEC Prepares Comp Viewer

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The U.S. Securities and Exchange Commission is about to make it easier for members of the public to analyze top corporate executives’ retirement benefits.

The SEC will post an “executive compensation viewer” on its Web site home page in the near future, according to SEC Commissioner Kathleen Casey.

The SEC will use public company information coded in the XBRL XML format to give members of the public the ability to look at compensation summary information for all executives at a given company, or to compare compensation levels for chief executive officers or other types of top executives in a number of industry and size categories, Casey said in Munich, Germany, at the International XBRL Conference, according to a written version of her speech posted on the SEC Web site.

One column of the new executive compensation summary table shows changes in pension value and non-qualified deferred compensation earnings, and another column shows “other compensation.”

The viewer will be “an exciting new Web site highlighting how XBRL can make it easier for investors to get information on compensation paid to executives at public companies,” Casey said.

A copy of her speech is on the Web