Remuneration disclosure requires listed companies to report pay ratios, changes, and top-earning employee particulars in board reports. Rule 5 requires listed companies to disclose in the Board's report the ratio of each director's remuneration to the median employee remuneration, percentage increases for directors and specified managerial personnel, percentage increase in median employee pay, number of permanent employees, average percentile increase for non-managerial staff with comparison and justification against managerial increases, and an affirmation that remuneration is in accordance with the company's remuneration policy; it also mandates a statement identifying top-remunerated employees and specified particulars for such employees, with filing and shareholder-request procedures for overseas employee particulars.