Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
What’s in the Excel Workbook/Page 1
There are four worksheets included in the workbook. Each worksheet label and brief content
description follows. The data reported is for every person paid from your organization in the prior
calendar year – active and terminated. Each of the worksheets will be used in some way in the
finalization of the information to provide in the disclosure.
• Compensation Worksheet: Includes all compensation paid in the reporting year by
compensation type including 401(k) and Nonqualified Deferred Compensation plans’ match and the
change in present value of pension benefits. Multiple rows of data will be reported by individual.
o Ignore the column labeled: “EbFlxID” this is an internal code.
o For a description of the deduction codes used in the column labeled Comp Code, click on
that section in the left navigation or go to page 9 of this document.
o For a description of the earnings codes used, access Appendix F pay codes on HRAccess
under Ceridian Documentation and the Ceridian Manual section.
• HR Data Worksheet: Demographic data has been provided for each employee such as company
number (PSID), clock number, name, job title, hire date, employment status, termination date
(if applicable) type of pension formula (final average pay, cash balance – AgriBank District
employers only, or blank), and retirement plan code – defined benefit pension plan or defined
contribution/401(k) plan. The fields labeled Officer, Highly Compensated, and Officer Group are
derived from information that has been determined by the employer and populated in the Ceridian
HPW data base. Officer Group field will be populated with CEO, Officer or HighlyComp.
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
What’s in the Excel Workbook/Page 2
Pension Data Worksheet: This data is only reported for employees in a defined benefit pension
plan. The information was calculated by John Hancock (record keeper) and Aon Hewitt (plans’ actuaries). This data will be used in two places – Compensation Disclosure and Pension data Disclosure.
• Includes indicative data such as Officer Group, reporting year, company ID (PSID), clock number,
and name.
• The columns of data that will be used in reporting are Change in Pension Value, Years of Credited
Service, Qualified Retirement Value, Nonqualified Retirement Value, and Payments.
• The Change is Pension Value is the change from the prior reporting period to the current reporting period (e.g. change from 2012 to 2013). This value is included in the Compensation tab in
the excel workbook, described under the comp code as PENSION VALUE CHANGE and grouped as
4Other.
- The Change in Pension Value is the combined total of the qualified and non-qualified change in
present value.
• The years Credited Service, the current reporting year of Qualified Retirement Value and Non-Qualified Retirement plan value if applicable.
• Payments – This field is blank. Data will be provided by Foundations on an ad hoc basis for those
individuals who retired/terminated and received distributions from their qualified and/or non-qualified plans in the year of termination.
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
What’s in the Excel Workbook/Page 3
Summary Compensation Table Worksheet: Contains the summarized information from the compensation table in a similar format that should be used in the disclosure. This table must be refreshed
for updated values to display if any changes have been made to the Compensation tab. The changes
made to the Compensation Table most likely will be changing the incentive amounts. See description
below. For fixing an incorrect labeled Comp Group code (Example: a 2Bonus should be 4Other) follow
these steps:
In the example below, the earnings code 9 was grouped as 2Bonus and the organization determined it
should be categorized as 4Other based on how the earnings code is used.
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
1. On the Compensation tab, find another earnings code with a comp group labeled
4Other.
2. Click in the cell and right click and select copy.
3. Go back to the row where the comp group needs to be changed.
4. Right click and paste.
u Questions
5. You will need to follow the steps listed next under “Refreshing the Pivot Table” to
refresh the changes in the pivot table.
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
Incentive Information to be Included
The incentive to be reported is the incentive that is earned in the reporting year (Example: 2015) regardless of when it is paid (Example: 2016).
• Foundations has included what has been paid in the reporting year, we have not factored in
when it was earned. Employers will need to report what was earned.
• Because of the timing of when the comp data is being published, you are most likely going to
be estimating the earned but not paid incentives.
u Refreshing the Pivot Table
• If you determined that the compensation reflected was earned in a prior year, delete that
amount and replace that amount with the projected current year incentive within the compensation tab of the workbook. Then refresh the pivot table on the Summary Compensation Table
tab
u Creating a Summary
• Example
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
o If this earnings code represents prior year incentive, replace the
amount listed with the earned amount and refresh the pivot table.
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
Refreshing the Pivot Table
If you have changed the comp amount or comp group, you will need to refresh the pivot table found
on the Summary Compensation Table tab.
• Click on the Summary Compensation Table tab.
• Select the Data option in the header.
• Click Refresh All.
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
Creating a Summary/Page 1
(Click on the Topic
to Go to Desired Page)
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
1. Right click anywhere within
the pivot table and select
“Show Field List.”
u Incentive Information
to be Included
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
2. The field list will display.
Uncheck Comp Group and
Comp Code in order to
see a summarized total by
individual.
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
Creating a Summary/Page 2
You will now see a report of all employees and the total column. This result is helpful so that you can determine your highly compensated employees. Go to step 3. To see your changes from the Compensation tab were
included in the totals follow step 2 and only uncheck Comp Code.
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
3. Highlight all (Ctrl + A) cells
or the applicable rows and
right click and copy
(Ctrl + C).
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
4. Go to a new excel worksheet and right click and
select paste special and
values.
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
Creating a Summary/Page 3
Paste Result
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
You should now be able to sort the data to reflect your top highly compensated employees (HCE).
Remember you will always report your CEO and Senior Officers. If an HCE is not the CEO or Senior
Officer and they are in the top 5, you must include their information in the compensation and pension
tables.
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
Comp Code Groupings
Earnings Codes descriptions can be found on HRAccess under Ceridian Documentation/Ceridian
Manual/Appendix. These codes can be seen in the column labeled Comp Code on the Compensation
Worksheet.
Grouping
Salary
Data Included
Earnings Codes: 1, 1L, 2, 2F, 3, 3D, 4, 4D, 5, 51, 5Q, 5R, 5T, 6, 6Q,
7, 71, 7L, 7M, 7N, 7Q, 7R, 7T
Bonus
Earnings Codes: 8, 80, 81, 82, 83, 84, 85, 86, 87, 88, 8A, 8B, 8C, 8D,
8E, 8F, 8G, 8H, 8I, 8J, 8K, 8L, 8M, 8N, 8O, 8P, 8Q, 8R, 8S, 8T, 8U, 8V,
8W, 8Y, 8Z, 9, 91, 92, 93, 94, 95, 9A, 9C, 9D, 9E, 9I, 9R
Deferred /
Perquisite
Deductions that add to earnings, including fixed 3% employer
contribution and earnings code 3P used for vacation payout for active
employees only.
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
Deduction Codes: ACMPA, EMVTX, ERTAX, CAR, ESEV, FCAR, FMILE,
FTUTN, FTXRM, LTDPB, NQPP, W2GRP, R4MNQ, R4BLM, R4MNB,
R4BPM, R4ERD, P4KNQ, P4NQD, R4ERG, P4NQG, R4ERI, P4NQI,
P4NQR, R4ERT, P4NQT
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
Other
Earnings Codes: 7A, 7B, 7C, 7D, 7E, 7F, 7G, 7H, 7I, 7J, 7K, 7P, 7X,
7Y, 89, 8X, Change in Value of Pension Benefit, GIFT, 401KM, R4ERA,
P4NQY, P4NQA, RMEDP, RDNDP, STAY
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
Deduction Code Descriptions/Page 1
Below is a list of the “deduction codes” used and included as earnings.
• You should not change the deduction codes used and amounts.
Deduction Code Deduction Description
u What’s in the
Excel Workbook
ACMPA
Computer Advance
EMVTX
Taxable Moving Expenses
CAR
Car Allowance
ESEV
Severance
FCAR
Auto
FMILE
Excess Miles
FTUTN
Tuition
FTXRM
Taxable Reimbursement
LTDPB
u Comp Code Groupings
Long Term Disability Premium pay
back
NQPP
u Deduction Code
Descriptions
NonQualified Payment (Northwest
FCS only)
W2GRP
Group Term Life Imputed Income
Page 1 Page 2 Page 3
u Incentive Information
to be Included
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
Page 1 Page 2
u Questions
Deductions that
Add to Earnings
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
Deduction Code Descriptions/Page 2
(Click on the Topic
to Go to Desired Page)
Deduction Code Deduction Description
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
Retirement
401KM
401(k) ER MATCH
R4ERA
401(k) Fixed Employer 3%
R4MNQ
NonQualified (NQ) Match on Salary
R4BLM
NQ Match on Long Term Bonus
R4MNB
NQ Match on Current Year Bonus
R4BPM
NQ Match on Prior Year Bonus
R4ERD
401(k) Employer (ER) Contribution
Discretionary
P4NQD
NQ Rollover from ER Discretionary
Contribution
R4ERG
401(k) ER Contribution - Grandfathered
P4NQG
NQ Rollover from ER Contribution Grandfathered
R4ERI
401(k) ER Integrated Contribution
P4NQI
NQ ER Contribution - Integrated
P4NQR
NQ Rollover from ER Integrated Contribution
R4ERT
401(k) ER Contribution - Transition
Credit
P4NQT
NQ Rollover from ER Contribution Transition Credit
P4NQY
NQ Match Rollover from 401KM
P4NQA
NQ ER Contribution from R4ERA
Data is ready for analysis and reporting. Additional documentation:
• Click here to view About the Sr Officer Disclosure Process
Disclosure Data Excel Workbook
Farm Credit Foundations — January 2016
Topics in This Issue
(Click on the Topic
to Go to Desired Page)
u What’s in the
Excel Workbook
Page 1 Page 2 Page 3
u Incentive Information
to be Included
Questions
• Assistance with the development of compensation plan descriptions:
Beth.Ostrem@FarmCreditFoundations.com
• Pension: Jim.Miettunen@FarmCreditFoundations.com
• Reporting: HRIS@FarmCreditFoundations.com
• Earnings Codes: Payroll@FarmCreditFoundations.com
• For interpretation regarding regulations and disclosure requirements
contact your wholesale bank
financial reporting team and/or legal department
u Refreshing the Pivot Table
u Creating a Summary
Page 1 Page 2 Page 3
u Comp Code Groupings
u Deduction Code
Descriptions
Page 1 Page 2
u Questions
Each organization is responsible for interpreting and complying with the disclosure
regulations. The role of Farm Credit Foundations is to gather data for your use in
reporting.