Plans that emphasize financial measures
Category 1: The bonus is awarded solely on the basis of financial measures.
Category 2: The bonus is awarded on the basis of both financial and non-financial measures, but a
threshold based on a financial measure must be met before the remaining measures are considered.
Plans that use both financial and non-financial measures
Category 3: The bonus is based on both financial and non-financial information and there is no threshold
that must be met first.
Category 4: The bonus is based on both financial and non-financial information and human resource
measures are specifically mentioned.