I agree with the decision that if EVA decreases and it should be shared by the employee. But nothing has been told about Q1 and Q2 results. If EVA was more in Q1 and Q2 (hope it was otherwise recovery would have been initialized)then whether increased amount was given or it is not clear whether the current decrease has been taken into account? No body knows. If this is a net EVA loss then profit reported is not correct. It is better if there is some transparency in the process