a substantial portion, and in any event at least 40 %, of the variable remuneration component is deferred over a period which is not less than three to 5 years and is correctly aligned with the nature of the business, its risks and the activities of the member of staff in question.
una parte sustancial, y en todo caso al menos el 40 % del elemento de remuneración variable se diferirá durante un período no inferior a entre tres y cinco años y se alineará correctamente con la naturaleza de los negocios, sus riesgos y las actividades del miembro del personal correspondiente.