The other option is to match employees' contributions dollar-for- dollar on the first 3% of their pay, and 50 cents on the dollar on the next 2% of pay -- a total match of 4% of salary.

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The Associated Press formula for determining an executive's total compensation calculates salary, bonuses, perquisites, above-market interest that the company pays on deferred compensation and the estimated value of stock and stock options awarded during the year.

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The AP formula calculates an executive's total compensation during the last fiscal year by adding salary, bonuses, perks, above-market interest that the company pays on deferred compensation and the estimated value of stock and stock options awarded during the year.

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These long-term incentives, which have been widely used in the Netherlands for the last decade, can make up anywhere from 10% to over 50% of an executive's total compensation -- at the CEO level, options can be worth more than the salary-plus-bonus cash compensation.

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In line with well-established international practices, the IGC recommended that the FIFA leaders disclose their total compensation, including salary, bonus and perquisites.

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