Stress Test Data Framework Dictionary 2021: Version 02

Performancebasedcompitem

Enumeration Definition
Performance based compensation Include all staff expenses on performance based compensation. This should exclude regular wages and salaries but include annual bonuses, share rewards based on performance and any other performance related award to employees in the reporting period.
Performance based compensation of which deferred award payments from previous years Include all staff expenses on performance based compensation that is paid to employees in the reporting period but was deferred from previous years.
Performance based compensation of which upfront awards Include all staff expenses on performance based compensation that is paid to employees in the reporting period that relates to performance during the same period.