The Man Group directors may have to tighten their belts slightly this year, following a 9% reduction in their bonus payments. Solicitor Peter Clark received a bonus of £2m in the year to March 2005, compared with £2.1m paid the previous year. Even so, that was eclipsed by the £3.3m paid to Man's chief executive (and chartered accountant) Stanley Fink.

Reid joined Xstrata in 2002 from Standard Bank Group. He received over £1m in bonuses during the year, including a deferred bonus and a special award of £415,000 'in recognition of the one-off transformation of Xstrata's portfolio and repositioning within the global mining sector'.

The country's most successful supermarket chain is also proving a lucrative business for its directors. Higginson's total bonus of £1.155m includes a £594,000 short-term cash bonus, £446,000 in short-term deferred shares and £115,000 from the company's long-term incentive scheme.

After failing to meet performance targets in 2002, Reckitt Benckiser's stronger performance in the past two years has resulted in substantial bonuses for its two executive directors. Day's bonus in 2004 amounted to £1.147m and 'reflects his outstanding personal contribution to the company throughout the year'.

60-year-old Hydon retired from Vodafone in July after 20 years with the company. According to the company's accounts, in March 2005 his pension fund had a transfer value of £10.2m.

It has been a good year for Kheraj, who was appointed group finance director at Barclays on 1 January (replacing John Varley, who is now the group chief executive). The 40-year-old received a basic salary of £500,000, and a bonus of £938,000 thanks to the group's strong performance - pre-tax profits during the year rose by 20% and earnings per share by 21%.

Payments of £408,000 from Imperial Tobacco's Long Term Incentive Plan and £363,000 from its share matching scheme ensure that Dyrbus once again appears in the millionaires' list. He also received a cash bonus of £322,000 during the year.

Wallace, who is deputy group chief executive of Hilton Group as well as group finance director, appears in the millionaires' club for the first time this year. His total salary includes a pension supplement of £155,000 and £523,000 in shares from the group's performance share plan.

The former McKinsey director saw his remuneration increase from £1.016m last year. Paid in US dollars, the strong pound has had an effect on comparative figures.

Watt announced his intention to leave RBS earlier this year in order to spend more time with his young family. His bonus of £660,000 for 2004 was up from the 2003 total of £578,000 but still considerably less than the £966,000 received in 2002.

As well as a performance bonus of £736,000 (up from £616,000 in 2003), Rose received an additional £536,000 under a long-term incentive plan during the year. At its last agm, Diageo sought shareholder approval 'to increase the maximum level of annual awards under our long term performance-related share plan to 250% of base salary (from 150%) in order to allow us to continue to compete for top global talent'.

Rayner has earned over £1m a year since being appointed as BAT's finance director in 2002, thanks partly to hefty relocation allowances paid following his move from Australia.

Herlinger was appointed in December 2003 from Siemens and his total salary package for the latest financial year includes £408,487 in benefits - while the company's accounts are not specific, this figure is likely to consist mainly of relocation expenses and compensation.

Flint appeared in the millionaires' list for the first time last year. An increased bonus of £500,000 (compared with £450,000 last year) ensures that he remains in the club. It was a good year for HSBC directors - three received bonuses of more that £2m.

BP's finance director is paid in US dollars and so his total remuneration has been affected by the strong pound in recent years. Grote's base salary rose from $770,000 to $841,000 during the year and a cash bonus of $1,262,000 (compared with $1,001,000 in 2003) took his total remuneration over $2m this year.

Markham joined Unilever in 1968 and was appointed finance director in 2000. His remuneration package this year was boosted by £309,000 from a long-term incentive plan.

Medori's last full year at BOC Group (he left to take up the post of group finance director of Anglo American in June 2005) saw his total salary rise to over £1m for the first time. His base salary of £360,000 was boosted by a bonus of £360,000 and allowances and benefits of £288,000. Alan Ferguson, former FD at Inchcape, joined BOC as Medori's replacement in September 2005.

David Keens is catapulted into the millionaires' list this year thanks to a special bonus of £400,000, on top of a cash bonus of £258,000. Three directors received special payments 'in recognition of (their) importance to the group's continuing success'.

Lynch, who makes his first appearance in the millionaires' list this year, is unusual in that he is not a board member. Paid in US dollars, Lynch's remuneration includes a base salary of $716,480, a cash bonus of $613,680 and $572,034 estimated as the fair value of deferred shares earned during the year. The total does not include retirement benefits (of $248,619).

Hanna is another newcomer to the millionaires' list, in his first full year as finance director at Cadbury Schweppes. Appointed in April 2004, Hanna earned £555,000 under the group's annual incentive plan and bonus share retention plan. His benefits of £122,000 include £106,000 paid in lieu of a pension contribution.

Stewart's decision to leave BSkyB in August 2004, in the wake of the decision to appoint James Murdoch as chief executive, looks all the more startling when you consider that his salary excluding pension payments was over £1m in the last financial year. According to the company's accounts, Stewart will receive £2,364,000 during his gardening leave before July 2005, including £1.274m as compensation for loss of shares under the company's long-term incentive plans. He joined EMI Group as chief financial officer in February 2005 at a base salary of £525,000 a year.

It has not been a good year for women in the FSTE 100. This year's survey shows just three female finance directors - Margaret Ewing at BAA, Helen Weir at Lloyds TSB and Rona Fairhead at Pearson - compared with five last year. One of the missing, Rosemary Thorne of Bradford & Bingley, is a casualty of the changing constituents of the FTSE 100. The other, Alison Reed of Marks & Spencer, left the company in April 2005 as part of the board shake-up following disappointing interim results. She is now group finance director at Standard Life. Fairhead becomes the highest-paid female finance director in the FTSE 100 with £907,000, thanks to a bonus payment of £503,000 following stronger results from the group.