mardi, avril 02, 2013

Proposition australienne : distribution de dividendes et rémunération

Chères lectrices et chers lecteurs, je vous signale cette proposition australienne touchant le droit des sociétés et qui pourrait vous intéresser.

On 17 December 2012, the exposure draft of the Corporations Legislation Amendment (Remuneration Disclosures and Other Measures) Bill 2012 was released.

The Bill is intended to clarify the operation of the dividend test in section 254T of the Corporations Act 2001 (Cth), but in the process may have destroyed the original rationale for that new test.

The Bill also effects the Government’s further reforms to disclosure of executive remuneration, with proposals to require listed companies to disclose details of their “remuneration governance framework” and the total amounts paid to key management personnel (“KMP“) during the financial year attributable to past pay or present pay or remuneration granted during the year but payable in future years. The Bill also includes the Government’s proposal around disclosures relating to the “claw back” of remuneration where there has been a material misstatement or omission in financial statements for prior years.

Pour en savoir plus, cliquez ici.

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