Commentaries: Art. 734a

The remuneration report shall specify all the remuneration that the company has paid directly or indirectly to:
current members of the board of directors;
current members of the executive board;
current members of the board of advisors;
former members of the board of directors, the executive board or the board of advisors, provided they are connected with their former activity as a corporate body of the company; the foregoing does not apply to occupational pension benefits.
In particular, the following are deemed to be remuneration:
fees, salaries, bonuses and account credits;
shares of profits paid to board members and commissions, participation in turnover and other forms of participation in the business results;
services and benefits in kind;
the allocation of equity securities, and conversion and option rights;
joining bonuses;
guarantee and pledge commitments and other collateral commitments;
waivers of claims;
expenditures giving rise to or increasing occupational benefit entitlements;
all payments and benefits for additional work;
compensation connected with the prohibition of competition.
The details of the remuneration shall include:
the amount for the board of directors as a whole and the amount for each member, specifying the name and function of the member concerned;
the amount for the executive board as a whole and the highest amount for each member, specifying the name and function of the member concerned;
the amount for the board of advisors as a whole and the amount for each member, specifying the name and function of the member concerned;
if applicable the names and functions of the members of the executive board to whom additional amounts have been paid.