Wednesday, 4 May 2016

What Executive Remuneration Disclosures Reveal About Fund Companies

In March 2016, SEBI issued a circular mandating that the remuneration of every fund company’s top brass be disclosed. Apart from the remuneration of the CEO, CIO and COO, the circular requires that fund companies publish a list of employees whose annual remuneration is equal to or above INR 6 million, and also the ratio of CEO's remuneration to median remuneration of employees.

Some fund companies have recently released the requisite information on their websites. In an earlier post, I had expressed reservations regarding the utility of these disclosures. Interestingly, the manner in which disclosures have been made, has unintentionally revealed more than the disclosures themselves.

To begin with, despite the deadline not all fund companies have made the relevant disclosures at the time this post was written. Perhaps SEBI-mandated disclosures aren’t important for some fund companies.

At their core, the said disclosures are intended at empowering investors. Hence it would be reasonable to assume that investors should be able to easily access them. Is that the case? Let’s find out.

Of the top 10 fund companies (which account for roughly 80% of industry assets; read substantial investor interest), four—Birla Sun Life Mutual Fund, SBI Mutual Fund, UTI Mutual Fund and Franklin Templeton Mutual Fund—haven’t disclosed executive remuneration as yet.

A common thread running through the balance six fund companies is that only existing investors can access the information. In other words, a prospective investor who may want to use the information to make an investment decision is unable to do so.

Furthermore, before accessing the information, investors are required to agree to a long list of terms and conditions which among others, state that the information shall not be shared with anyone in any form or manner. In other words, the disclosures are confidential in nature; oxymoron anyone?

Now let’s delve into how fund companies fare in terms of accessibility of disclosures. Of the top 10, HDFC Mutual Fund fares well. Investors can access the requisite information after entering two data points and a CAPTCHA. All the information is available on a single web page, and can be easily copied into other user-friendly formats.

Accessing data on Reliance Mutual Fund’s website is trickier. It helps to have a registered mobile number which can be used to generate a One Time Password. Alternatively, a combination of two or more data points are required. While the information is available in a single web page view, it cannot be copied into another format.

ICICI Prudential Mutual Fund fares worse offering access to only one executive’s remuneration at a time. In other words, one needs to tediously move back and forth to access multiple data points.

While accessing information from IDFC Mutual Fund requires two data points and a CAPTCHA, Kotak Mutual Fund demands six data points.

DSP BlackRock Mutual Fund holds the dubious distinction for being most secretive while disclosing executive remuneration. Data entered on the website leads to an auto-generated mail being triggered to the investor’s registered email-id. Clicking on a link therein takes the user to a webpage wherein the investor can request for one executive’s remuneration at a time. Following this a message flashes “Your request for information has been registered. Our Human Resources team will reply to you shortly”. I am yet to receive any information despite passage of over 24 hours.

However not all fund companies fail to pass muster. Two of the smallest fund companies—Quantum Mutual Fund and PPFAS Mutual Fund—have followed the disclosure norm in letter and spirit. Not only is executive remuneration-related information freely available on their websites (in other words, one need not be an investor to access the information), the information can be conveniently accessed in the PDF format

It’s quite likely that in the days to come, SEBI may issue guidelines standardising the manner in which executive information must be disclosed. However at present, when fund companies are using their discretion to disclose information, speaks volumes about their attitude towards investors.

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