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Mr Coulson did not resign unilaterally without regard to his contractual entitlements.
HBOS's 2008 annual report said the payments were awarded "in accordance with contractual entitlements".
The chancellor, Alistair Darling, said that Goodwin and McKillop have waived their contractual entitlements to payoffs.
HBOS got back a couple of million of pounds from contractual entitlements while Farepak collapsed with £37m of losses.
"Weak governance arrangements led to payments that exceeded contractual entitlements, provided poor value for money and put public trust at risk".
She said the BBC had spent £1.9m going above contractual entitlements against cost savings of £20m, and added: "Certainly not lax.
Similar(44)
Some £1.4m is also due to Gammell, according to the company, because as he is no longer chief executive he is entitled to his contractual entitlement for the year – salary, benefits and bonus for 2010/11.
But he says Thompson did not get a penny more than his contractual entitlement.
The trust conceded Entwistle had been paid double the contractual entitlement.
This included an unexplained additional payment on top of his contractual entitlement, worth £50,100.
Under British tax law, bonuses that are part of a contractual entitlement have to be paid on the due date.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com