The way I think of this is :- If an employee has not been performing for the past year, would the employee ask for a bonus from the company? Even if it's a future-based performance bonus? I wouldn't think so.
This may be a way that the upper management is acknowledging that they haven't added value to Horizon shareholders in the past year and will start doing so before requesting for performance bonuses.
Similar to a CEO voluntarily taking a pay-cut to turnaround a company. Retrospection and honesty in self-assessment - it is a virtue that I give a thumbs-up to.
Just my 2 cents. Would like to hear the opinion of others as well.
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