Sabadell y CaixaBank son los bancos que más condicionan el bonus; Bankinter, el que menos

Sabadell and CaixaBank lead the way when it comes to determining the variable bonus for their executives and board members, while Bankinter is at the bottom of the list. The main criterion for this bonus is the bank's profitability, specifically the Return on Tangible Equity (ROTE), which makes up 15% of the total score. However, the process for calculating the bonus is far from uniform among the banks.

Sabadell has nine requirements for directors to qualify for the bonus, but the final computation includes 11 criteria. One of these criteria, capital generation, is subdivided into three parts and contributes 10% to the overall score. CaixaBank evaluates directors based on 10 criteria, with ROTE and risk appetite each accounting for 20% of the score.

Bankinter, on the other hand, uses only two metrics: margin before provisions and net profit, which together constitute 60% of the bonus. BBVA and Unicaja fall somewhere in between, with BBVA using Return on Regulatory Capital (RORC) instead of ROTE and Unicaja incorporating synthetic indicators to cover a broader range of aspects.