The 50 highest-paid CEOs for 2010 in an Associated Press analysis for Standard & Poor’s 500 companies. The analysis includes companies that had the same CEO for all of 2009 and 2010 and that filed proxy statements with the Securities and Exchange Commission between Jan 1 and April 30. They are based on the AP’s compensation formula, which adds up salary, perks, bonuses, preferential interest rates on pay set aside for later, and company estimates for the value of stock options and stock awards on the day they were granted last year.

Philippe Dauman, Viacom, US$84.5 million, up 149 per cent

Ray Irani, Occidental Petroleum, US$76.1 million, up 142 per cent

Leslie Moonves, CBS, US$56.9 million, up 32 per cent

David Zaslav, Discovery Communications, US$42.6 million, up 265 per cent

Richard Adkerson, Freeport McMoran Copper & Gold, US$35.3 million, up 76 per cent

John Lundgren, Stanley Black & Decker, US$32.6 million, up 253 per cent

Brian Roberts, Comcast, US$31 million, up 14 per cent

Robert Iger, Walt Disney, US$28 million, up 30 per cent

Alan Mulally, Ford Motor, US$26.5 million, up 48 per cent

Jeff Bewkes, Time Warner, US$26.1 million, up 35 per cent

Sam Palmisano, IBM, US$25.2 million, up 19 per cent

David Simon, Simon Property Group, US$24.6 million, up 430 per cent

Gregg Steinhafel, Target Corp. US$23.9 million, 83 per cent

Blackrock, Laurence Fink, US$23.8 million, up 50 per cent

William Weldon, Johnson & Johnson, US$23.2 million, down nine per cent

Brian Goldner, Hasbro, US$23 million, up 196 per cent

Howard Schultz, Starbucks, US$21.7 million, up 45 per cent

Rex Tillerson, Exxon Mobil, US$21.5 million, down one per cent

Kevin Sharer, Amgen, US$21.1 million, up 38 per cent

Aubrey McClendon, Chesapeake Energy, US$21 million, up 13 per cent

Gregory Case, Aon, US$20.8 million, up 100 per cent

Jamie Dimon, JPMorgan Chase, US$20.8 million, up 1,541 per cent

Michael Szymanczyk, Altria, US$20.8 million, up 131 per cent

Louis Camilleri, Philip Morris International, US$20.6 million, down 16 per cent

Leslie Wexner, Limited Brands, US$20.5 million, up 90 per cent

Randall Stephenson, AT&T, US$20.2 million, no change

Miles White, Abbott Laboratories, US$20 million, down nine per cent

Jay Fishman, Traverlers, US$19.8 million, down two per cent

George Buckley, 3M, US$19.7 million, up 41 per cent

Louis Chenevert, United Technologies, US$19.5 million, up nine per cent

Robert Kelly, Bank of New York Mellon, US$19.4 million, up 73 per cent

G. Steven Farris, Apache, US$19.3 million, up 151 per cent

Carol Meyrowitz, TJX Companies, US$19.3 million, up 30 per cent

Ahmet Kent, Coca-Cola, US$19.2 million, up 30 per cent

Robert Stevens, Lockheed Martin, US$19.1 million, down seven per cent

John Brock, Coca-Cola Enterprises, US$19.1 million, up 34 per cent

James Hackett, Anadarko Petroleum, US$18.8 million, down 20 per cent

Michael Duke, Wal-Mart, US$18.7 million, down three per cent

Ivan Seidenberg, Verizon Communications, US$18.1 million, up four per cent

James Mulva, ConocoPhillips, US$17.9 million, up 25 per cent

Andrew Liveris, Dow Chemical, US$17.7 million, up 13 per cent

Paul Jacobs, Qualcomm, US$17.6 million, up one per cent

John Stumpf, Wells Fargo, US$17.6 million, down six per cent

Glenn Britt, Time Warner Cable, US$17.3 million, up 10 per cent

H Lawrence Culp, Danahar, US$17 million, up 54 per cent

Susan Ivey, Reynolds American, US$16.8 million, up four per cent

James Cracchiolo, US$16.8 million, down 8 per cent

J Brett Harvey, Consol Energy, US$16.6 million, up 56 per cent

David Snow, Medco Health Solutions, US$16.4 million, up 23 per cent

Kenneth Chenault, American Express, US$16.3 million, down three per cent