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The concept of specified executive is consistent with the definition of “key management personnel” used in IAS 24 and other relevant international accounting rules including those in the USA, UK and New Zealand.

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Provisional liquidation protects a company’s assets during the liquidation process.

This Standard requires disclosing entities to disclose the remuneration of each specified director and specified executive; specified directors being the directors of the entity required to prepare the financial report and specified executives being at least five executives in the economic entity (or entity) with the greatest authority.

The categories of director and executive are treated as mutually exclusive such that if a person is a specified director and an executive then that person is treated as a specified director and excluded from the executive category.

Complete liquidation involves a company transferring ownership of all its assets to its shareholders.

The shareholders assume any remaining company debt, becoming responsible for prioritizing and paying off that debt.


  1. When a liquidating dividend occurs, it is considered a return of investment rather than a return on investment.

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