Subject: File No. Disclosure Effectiveness
From: Thomas Dahl
Affiliation: Retired-Banking

August 10, 2015

Regarding pay gapsWhat I think would be more meaningful would
be to show ( %) of salary inncrease of Senior mgt. Vs rank and file employees year over year. This should be on a three year running basis. Comparison of several differant collums,CEO,DIRECTORS,SENIOR OFFICERS (Sr. VP up) and employees.
You would expect a large gap between lower level and upper level.However the problems is how it got that way.For decades Sr.Management's have commanded raises of no less than 10-25% not counting others perks and stock options. The employees have been held to basic cost of living increase at best even with above standard performance.
By having disclosure page highlighted and not hidden in fine print would bring more attention to the inequities in doling out the raises. These collums should also compare and disclose the number making up each group. Each quarterly and annual statement should compare minimumm of three years.