From efinancialnews.com. With which question does one start?

"Lehman Brother's accrued bonus pool for the year so far is estimated to be worth in excess of $3 billion, according to one analyst, while the bank was valued at less than $3 billion at close of trading Thursday night.

[...]

Compensation allocated to Lehman staff this year totals about $6.2 billion, roughly half of which will be money directed towards the bonuses, giving a total pool for the first nine months of the year of $3.1 billion, according to his calculations."