Macquarie Group Limited and its subsidiaries  2014 Annual Financial Report  macquarie.com.au  Directors’ Report  –  Remuneration Report  for the financial year ended 31 March 2014  continued  Notes to thestatutoryremuneration disclosures  Notes on individuals  (1) The cash portion of each individual’s profit share allocation for the reporting period when they were an Executive KMP. (2) The amount of retained profit share which is deferred to future periods and held as a notional investment in Macquarie managed-fund  equity (Post-2009 DPS Plan). (3) The earnings on restricted profit share as described in section 1.3.3.  (4) The current year amortisation for retained profit share calculated as described in note 1(xxi) to the Financial Statements. (5) The current year amortisation for PSUs calculated as described in note 1(xxi) to the Financial Statements. Adjustments were made  during the current and prior year to reduce previously recognised remuneration expense where performance hurdles have not been met,  have been partially met or are not expected to be met.  (6) The prior year amortisation for options as described in note 1(xxi) to the Financial Statements. During the prior year, previously  recognised options expense was reversed due to performance hurdles not being met or not expected to be met. (7) Mr Downe and Mr McLaughlin are paid in $SG and $US respectively. They have not received a base remuneration increase during the  year. The base salary for FY2014 differs to FY2013 due to exchange rate movements. (8) Mrs Sorbara was appointed to the Executive Committee on 1 January 2013. Disclosed remuneration reflects Mrs Sorbara's time as  KMP.  (9)  Mr Maher ceased to be a member of the Executive Committee on 3 May 2013. Disclosed remuneration reflects Mr Maher's time as  KMP.  76 