正在备考2016年ACCA考试的同学们，建议和小编一起阅读ACCA P1考试：Transaction and Loyalty Bonus，提升备考能力。
1. Transaction Bonus
There is a rising trend to award payment based on particular transactions rather than on firm performance generated as a result of the transaction.
Such transactions or events include：
successful acquisitions （often regardless of subsequent performance）；
disposing of loss-making or underperforming elements；
successful defence of a takeover bid； and
successful listing of a company （e.g. at the most favourable share price）.
Many consider such transactions to be within the normal duties of directors and any bonus related to them should come only through the normal performance-bonus scheme.
2. Loyalty Bonus
These are usually awarded for long-term service or staying with a firm during a difficult time. Directors who stay with a firm and “turn it around” （i.e. prevent it from going into liquidation and then make it successful） often will be awarded a loyalty bonus.*
*The need to retain a director in the long term may be part of a strategic plan （e.g. to achieve a specific position in a particular market）. A loyalty bonus can be used to incentivise that director to remain in the company. *Guaranteed bonuses “handcuff” employees to stay in order to receive the bonus.
Guaranteed bonuses are becoming popular for employees and directors （especially in the banking industry）。 A specified percentage of salary is paid for staying in the service of the company for a given period （e.g. one year）.*
The “golden hello”, on joining a firm, is an incentive to employees and directors to leave their current employment.
Loyalty requirements may include payment of the bonus only after a set period and requiring repayment should the employee leave within a further period.
For directors, such awards are usually made in the company's shares with a condition that they cannot be sold until the end of a vesting period （e.g. three years）.