Appendix Table 1
|Relevant ExecuComp Compustat definitions|
|Compustat variable||Compustat definition||Variable abbreviation used in this report|
|Market value (fiscal-year end)||The close price for the fiscal year multiplied by the company’s common shares outstanding. Units: millions||MKTVAL|
|NAICS code||North American Industrial Classification System code.||NAICS|
|Net income (after extraordinary Items and discontinued operations)||The net income after extraordinary items and discontinued operations. Units: millions||NI|
|The net annual sales as reported by the company.||The net annual sales as reported by the company. Units: millions||SALES|
|Total compensation—Stock valued at time of vesting/options valued at time of exercise ($)||Total compensation – alternate method. This is the same as TOTAL_SEC, except that stock and option awards are valued using the value realized from option exercise or stock vesting instead of the amount charged to the income statement under FAS 123R (SHRS_VEST_VAL and OPT_EXER_VAL).||TOTAL_ALT2|
|Variable||Compustat definition||Variable abbreviation used in this report|
|Insurance company indicator||Indicates an observation is both associated with an organization where NAICS is equal to 524114.||ALLINSURERS|
|Insurance treatment group indicator||Indicates an observation is both associated with an organization where NAICS is equal to 524114 and the year is either 2013 or more recent.||INSURANCE|
|Post-2012 indicator||Indicates that the year of an observation is equal to or greater than 2013.||POST|
|Retirement year indicator||Indicates the most recent year during which a given individual served as CEO of a company.||RETIREMENTYEAR|
View the underlying data on epi.org.
Source: S&P Global Market Intelligence ExecuComp Support Center, “Definitions: Alphabetical: Execucomp Definitions Listed Alphabetically,” 2017.