What refers to the overall financial compensation provided to a company's top executives?

The overall financial compensation provided to a company's top executives is best captured by the term "Executive/owner compensation". This encompasses a wide range of financial benefits, including base salaries, bonuses, stock options, and various other incentives designed to attract, retain, and motivate key personnel.

This term reflects the total package that top executives receive, which not only consists of their base salary but also includes performance-based elements and other perks that recognize their strategic roles in the organization. It signifies the comprehensive approach to compensating those who have a significant impact on the company's direction and performance.

In contrast, base salary refers only to the guaranteed amount paid to executives, while annual bonuses are typically performance-based incentives that are separate from the fixed salary. Profit-sharing schemes are usually longer-term incentives tied to the company’s profitability but don’t encompass all elements of executive compensation overall. Thus, "Executive/owner compensation" accurately describes the total financial package for high-level executives.