Table:
| Name | Ratio to median remuneration | % increase in remuneration in the financial year |
| --- | --- | --- |
| Non-executive directors |  |  |
| N Chandrasekaran@ | - | - |
| Aman Mehta | 51.55 | 5.00 |
| V Thyagarajan* | ^ | ^ |
| Prof Clayton M Christensen** | ^ | ^ |
| Dr Ron Sommer | 36.00 | 4.76 |
| O P Bhatt | 35.18 | 7.50 |
| Aarthi Subramanian@@ | - | - |
| Dr Pradeep Kumar Khosla | 24.55 | ^^ |
| Hanne Sorensen*** | ^ | ^ |
| Keki Mistry*** | ^ | ^ |
| Don Callahan**** | ^ | ^ |
| Executive directors |  |  |
| Rajesh Gopinathan | 262.30 | 28.31 |
| N Ganapathy Subramaniam | 190.01 | 24.88 |
| Chief Financial Officer |  |  |
| Ramakrishnan V | - | 22.58 |
| Company Secretary |  |  |
| Rajendra Moholkar | - | 18.23 |
Paragraphs:
@ As a policy, N Chandrasekaran, Chairman, has abstained from receiving commission from the Company and hence not stated.
@@ In line with the internal guidelines of the Company, no payment is made towards commission to the Non-Executive Directors of the Company, who are in full time employment with any other Tata company and hence not stated.
* Relinquished the position of Independent Director w.e.f. July 10, 2018.
** Relinquished the position of Independent Director w.e.f. September 28, 2018.
*** Appointed as an Additional and Independent Director w.e.f. December 18, 2018.
**** Appointed as an Additional and Independent Director w.e.f. January 10, 2019.
^ Since the remuneration is only for part of the year, the ratio of their remuneration to median remuneration and percentage increase in remuneration is not comparable and hence, not stated.
^^ Remuneration received in FY 2019 is not comparable with remuneration received in FY 2018 and hence, not stated.
Particulars of employees
The information required under Section 197 of the Act read with Rule 5 of the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014, are given below:
a. The ratio of the remuneration of each director to the median remuneration of the employees of the Company and percentage increase in remuneration of each Director, Chief Executive Officer, Chief Financial Officer and Company Secretary in the financial year:
b. The percentage increase in the median remuneration of employees in the financial year: 3.70 percent
c. The number of permanent employees on the rolls of Company: 424,285
d. Average percentile increase already made in the salaries of employees other than the managerial personnel in the last financial year and its comparison with the percentile increase in the managerial remuneration and justification thereof and point out if there are any exceptional circumstances for increase in the managerial remuneration:
The average annual increase was 6 percent in India. However, during the course of the year, the total increase is approximately 7.2 percent, after accounting for promotions and other event based compensation revisions. Employees outside India received a wage increase varying from 2 percent to 5 percent. The increase in remuneration is in line with the market trends in the respective countries.
Increase in the managerial remuneration for the year was 14.66 percent.
e. Affirmation that the remuneration is as per the remuneration policy of the Company:
The Company affirms that the remuneration is as per the remuneration policy of the Company.
f. The statement containing names of top ten employees in terms of remuneration drawn and the particulars of employees as required under Section 197(12) of the Act read with Rule 5(2) and 5(3) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, is provided in a separate annexure forming part of this report. Further, the report and the accounts are being sent to the Members excluding the aforesaid annexure. In terms of Section 136 of the Act, the said annexure is open for inspection at the Registered Office of the Company. Any Member interested in obtaining a copy of the same may write to the Company Secretary.
Question:
What is the difference in ratio to median remuneration between the two Executive Directors?
Answer: 262.30 - 190.01  = 72.29