Income disclosure statement (IDS)

An income disclosure statement reports what a company paid its participants over a period, usually as average or median earnings by rank plus the share of participants at each rank. Companies publish them voluntarily in most markets; there is no standard format.

The FTC staff review of 70 statements in 2024 found that most left out participants with no earnings, ignored expenses, emphasised top earners and used undefined terms. Our database normalises statements into four comparable figures and keeps the original table next to them.