In February the Securities and Exchange Commission issued an "interpretive release" describing executive benefits that must be reported as income to officers and directors. The SEC was responding to numerous corporate requests for guidance in the aftermath of against executives who mixed business spending with pleasure.

Now Touche Ross, the Big Eight accounting firm, has flagged its clients to the SEC's campaign, sending them a brochure titled "Perks Disclosure." The little book is a compendium of what a number of companies already disclose about the perquisites their executives enjoy.

Probably the most common perks are company car and club dues. Cabot Corp. maintains apartments in places like New York and Akron, Paris and Santurce, Spain. Peabody International Corp. pays "certain educational expenses incurred by children over the age of 18 of executive officers."

Playboy Enterprises Inc., notes that Chairman Hugh Hefner pays the company $36,000 annually for exclusive use of "his personal quarters" at Playboy's Los Angeles mansion.

Jack C. Maier, president of Frisch's Restaurants Inc., breeds horses on a farm mantained by the company "for public relations purposes." Apparently the Internal Revenue Service is taking exception to this item, according to a company filing reprinted by Touche Ross.