ACCA P1 公司管理之执行董事薪酬

　　ACCA Director’s Pay - 执行董事薪酬

　　Directors pay has long been a controversial issue.

　　执行董事薪酬一直是一个有争议的问题。

　　The problem is that directors have employment contracts that are protected by law.

　　问题在于，执行董事的雇佣合同受到法律保护。

　　At the same time shareholders have the right to vote on the pay package of directors.

　　同时股东对董事的薪酬有表决权。

　　If shareholders vote against the pay package, actually it has little meaning because of the contract.

　　如果股东投票反对薪酬方案，实际上由于合同的存在而失去意义。

　　They would need to actually vote the director off the board, and that might be more drastic than the shareholders want.

　　他们需要实际上把执行董事从董事局选出去，这可能比股东想要的适得其反。

　　A third of investors in Drax have voted against its remuneration report after its finance chief was awarded a bonus of almost ?500,000.

　　在Drax，三分之一投资者在其财务总监获得近50万英镑的奖金后，投票反对其薪酬。

　　Shareholder adviser Institutional Shareholder Services had recommended voting against the report.

　　股东顾问机构向股东大会建议投票反对该报告。

　　It said that Will Gardiner';s bonus was "excessive" given the power company';s performance the previous year.

　　它表示，鉴于电力公司去年的业绩，Will Gardiner';s的奖金“太过分了”。

　　Underlying profits fell from ?46m to ?21m for 2016 and the dividend was slashed from 5.7p to 2.5p a share.

　　2016年利润下降，从4,600万英镑下降到2100万英镑，股息从5.7p下降到每股2.5p。

　　Chief executive Dorothy Thompson was awarded a dividend of just over ?750,000, bringing her total pay for 2016 to nearly ?1.6m - an increase of more than ?300,000.

　　首席执行官多Dorothy Thompson获得了超过75万英镑的股息，使其2016年的总薪酬将达到近160万英镑，增幅超过30万英镑。

　　Mr Gardiner, who joined in late 2015 from semiconductor maker CSR, was paid a total of ?971,000.

　　Gardine先生，2015年底加入了半导体制造商CSR，共支付了971000英镑。

　　Drax said it would hold further talks with shareholders in the wake of the protest vote.

　　Drax表示，在抗议投票之后，它将进一步与股东会谈。

　　"Discussions have already taken place with a number of institutional shareholders who did not support the remuneration report or remuneration policy resolutions," the company said following the vote at its annual meeting.

　　“我们与一些不支持报酬或报酬政策决议的机构股东已经进行了讨论，” 该公司在其年度会议上表决后说。

　　Almost a quarter of shareholders voted against Drax';s new remuneration policy, which will apply from this year.

　　几乎四分之一的股东投票反对Drax的新的薪酬政策，这个政策今年将会具体执行。

　　Blackrock, the giant American investment fund, has told the chairmen of the UK';s biggest companies they must stop making big payments when executives leave, and in lieu of pensions.

　　美国巨额投资基金Blackrock公司告诉英国有实力的一些公司的主席，他们必须在高管离职时停止大额支付离职款，并以此代替养老金。

　　It would only approve pay increases for directors if workers'; wages also rose.

　　如果工人的工资也上涨，才能批准董事的薪酬增长。

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