page_title: Regulation S-K
section_title: Item 402: Executive Compensation
hierarchical_section_title: Regulation S-K / Regulation S-K: Highlights by item / Management and "Certain Security Holders" / Item 402: Executive Compensation
caption_attribution_description: English: https://www.sec.gov/Archives/edgar/data/78003/000119312510057949/ddef14a.htm#toc64512_24a
context_page_description: Regulation S-K is a prescribed regulation under the US Securities Act of 1933 that lays out reporting requirements for various SEC filings used by public companies. Companies are also often called issuers, filers or registrants.
  Regulation S-K is generally focused on qualitative descriptions while the related Regulation S-X focuses on financial statements.
context_section_description: While this disclosure is required in Form 10-K, it is often performed in the Annual Report and incorporated by reference in Form 10-K by large companies such as Pfizer.
caption: Sample 2009 Compensation Report[25]
exif: {}