In der Vergangenheit basierten Boni häufig auf Bilanzkennzahlen, die in erster Linie für die Stammaktionäre von Interesse waren, wie etwa Eigenkapitalrendite oder Ertrag pro Stammaktie.
In the past, bank executives’ bonuses were often based on accounting measures that are of interest primarily to common shareholders, such as return on equity or earnings per common share.