the number of senior post-holders (in bands of £10,000), including the [Accounting Officer] (this information may be combined with similar information for all higher paid staff) but without the de minimus threshold of £60,000 p.a. the aggregate amount of any compensation paid to senior post-holders or past senior for loss of office the number of post-holders who have been paid such compensation. The term “senior post-holders” is defined in the standard articles of government for each College as “the [Accounting Officer] and holders of other such senior posts as the governing body may determine for the purposes of the articles of government of the College relating to the appointment and promotion of staff”. Colleges may wish to list senior post-holders in the members’ report, together with their dates of appointment and, where relevant, resignation. “Senior post-holders’ emoluments” means emoluments paid to, or receivable by, any person for: services as a senior post-holder of the College services as a director or officer of any subsidiary of the College, during the period of appointment as a senior post-holder. For this purpose, “emoluments” paid to, or receivable by, a senior post-holder include the normal remuneration salary, and the following: fees any expense allowances (to the extent that they are chargeable to UK income tax) contributions paid for the senior post-holder under a pension scheme the estimated money value of any benefits received other than in cash emoluments for any person accepting office as a senior post-holder. Note – the emoluments above do not include any adjustments arising from FRS 17 otherwise included within the staff costs note. The aggregate of these emoluments’ disclosure should include each of the above as separate lines, with a sub-total excluding pension contributions and a total including them. Senior post-holders’ emoluments must not include the employer’s national insurance contributions. Compensation for loss of office is a category of payment different from an “emolument”. Consequently, it should not be included in that person’s emoluments for banding purposes. Compensation for loss of office includes: any amount paid in connection with a senior post-holder’s retirement the estimated monetary value of benefits received or receivable other than in cash and, where compensation is given in kind, disclosure of its nature
the number of senior post-holders (in bands of £10,000), including the [Accounting Officer] (this information may be combined with similar information for all higher paid staff) but without the de minimus threshold of £60,000 p.a. the aggregate amount of any compensation paid to senior post-holders or past senior for loss of office the number of post-holders who have been paid such compensation. The term “senior post-holders” is defined in the standard articles of government for each College as “the [Accounting Officer] and holders of other such senior posts as the governing body may determine for the purposes of the articles of government of the College relating to the appointment and promotion of staff”. Colleges may wish to list senior post-holders in the members’ report, together with their dates of appointment and, where relevant, resignation. “Senior post-holders’ emoluments” means emoluments paid to, or receivable by, any person for: services as a senior post-holder of the College services as a director or officer of any subsidiary of the College, during the period of appointment as a senior post-holder. For this purpose, “emoluments” paid to, or receivable by, a senior post-holder include the normal remuneration salary, and the following: fees any expense allowances (to the extent that they are chargeable to UK income tax) contributions paid for the senior post-holder under a pension scheme the estimated money value of any benefits received other than in cash emoluments for any person accepting office as a senior post-holder. Note – the emoluments above do not include any adjustments arising from FRS 17 otherwise included within the staff costs note. The aggregate of these emoluments’ disclosure should include each of the above as separate lines, with a sub-total excluding pension contributions and a total including them. Senior post-holders’ emoluments must not include the employer’s national insurance contributions. Compensation for loss of office is a category of payment different from an “emolument”. Consequently, it should not be included in that person’s emoluments for banding purposes. Compensation for loss of office includes: any amount paid in connection with a senior post-holder’s retirement the estimated monetary value of benefits received or receivable other than in cash and, where compensation is given in kind, disclosure of its nature
accounts%20direction%20handbook%20%202014-15%20version%201_0.docx