SECTION 5: EQUITY-BASED REMUNERATION

118 | Remuneration Committee Guide Appendices 5A Frequently Asked Questions 133 5B Case Studies • 5B-1 Selecting the Relevant Long-Term Incentive 134 Instrument • 5B-2 Finding the Right Performance Measures 136 • 5B-3 Deciding between Absolute and Relative 138 Total Shareholder Returns • 5B-4 Effective Communication to Plan Participants 140 5C Types of Equity Plans 142 5D Checklist of Key Decisions in Designing a Long-Term 144 Incentive Plan 5E Illustrative LTI Plan Mechanics 146 5F Treatment upon Cessation of Employment 148 5G Change in Control Provisions 149 5H Clawback and Malus Provisions 150 5I Summary Plan Rules for a Typical Company 151 Listed on SGX