Directors remuneration CRO returns

irishguy

Can someone clarify if directors remuneration on a CRO financial return would include salary & bonus information for a person which is both an employee of a company & a director of the company, or would it just be remuneration in relation to the directors role itself?

ants09

https://www.boards.ie/discussion/2058246488/directors-remuneration-cro-returns

Disclosures in the financial statements with regard to directors remuneration should disclose the amounts paid to directors, directors spouses and children and specify the amount if preferred.

(Section 305 CA 2014 and Section 33.2a of FRS 102)

• Any transaction other than wages should also be disclosed.

(Section 307-309 CA 2014 and Section 33.2a of FRS 102)

irishguy

Just to clarify does "Any transaction other than wages should also be disclosed" does that not mean that wages are not part of the disclosure?

TheGunns

Key part is "also", wages/bonus are disclosed alongside anything else such as pension payments