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The issue of how the pay recommendations for the financial sector (as set out in the final recommendations of the Walker Review published in November 2009) should influence the wider listed company sector has been addressed by the Financial Reporting Council (FRC) and the Association of British Insurers (ABI) in the publication, in December 2009, of:the FRC's Final Report on its 2009 Review of the Combined Code; and revised ABI Guidelines on Executive Remuneration together with a Position Paper to supplement the guidelines and provide some practical guidance to remuneration committees
