Two weeks ago, we brought you our latest report on the state of CFO pay in the S&P 500, and today, we’re supplementing that information with similar reports on the S&P 400 and 600. The verdict: just like their counterparts in the S&P 500, small- and mid-cap CFOs saw a median total pay decrease in 2009, but they also saw their bonuses rise. The larger the company, the bigger the median total pay slide: large-cap CFO pay fell 3.1 percent, mid-cap pay went down 2.7 percent, and small-cap pay fell 0.64 percent.

The size of company also correlated with the size of the bonus increase: large-cap CFO bonuses rose 20.9 percent, mid-cap bonuses went up 14.8 percent, and small-cap bonuses rose 10.2 percent. One interesting exception: while the prevalence of bonuses grew for the large- and mid-cap CFOs, the number of small-cap CFOs seeing a bonus of any kind this year went down. Bonuses were strongly correlated to performance, but the risk-reward factor varied depending on cap size: large- and mid-cap CFOs in the top-performing quartile had significantly higher bonus increases than their top-performing peers at small-cap firms, and the bonus decrease for those who performed poorly increased significantly from large- to small-cap companies.

To see the full 20-page versions of the three reports, with detailed info on pay mix, pay by industry, and more, click the appropriate link to request a copy:

• Small-cap (S&P 600)
• Mid-cap (S&P 400)
• Large-cap (S&P 500)