carried interest

Carried interest that flows to the GPS is normally based on the performance of the entire fund rather than on individual deals.

一般合伙人提取的附带权益，通常是以整个基金的表现为基础，而非单笔交易。

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That vehicle is approximately 60% committed, and already is paying carried interest ( the firm says that "every investment in the Asian fund is at or above cost as of year-end 2010").

投入的资金约为60%，并已经在支付附带收益（公司称，“截至2010年年底，亚洲基金的每一笔投资都达到或高于成本”）。

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The primary source of income for the most successful private equity executives is carried interest, profits on investments made with money from outside investors such as pension funds.

这几位最成功的私人股本高管的主要收入来源是附带权益，即使用养老基金等外部投资者的资金进行投资而取得的利润。

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The best way of looking at carried interest is as a performance-related fee for investment and management services, which there is no reason to treat as other than ordinary income.

看待附带权益的最佳方式是，把它当作与业绩相关的投资和管理服务酬金这样就没有理由不把它视为普通收入。

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In the UK, which went to great lengths to attract private equity houses during the recent "age of irresponsibility", George Osborne, shadow chancellor, is also mulling a change to the tax regime for carried interest.

在最近那个“不负责任的年代”曾竭力吸引私人股本公司的英国，影子内阁财长乔治奥斯本（george osborne）如今也在考虑改革附带权益的税收制度。

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The rest would be settled by a performance note and a continuing share of carried interest.

其余投资将以业绩票据和继续分享附带权益的形式交付.

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Once the carried interest exception has been dealt with, it would be wiser to call a halt, even if the Blackstone tax structure survives.

一旦解决了附带权益这一特殊问题，即使百仕通式的税制结构依然存在，暂时叫停也是更明智的做法。

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Equalising the capital gains tax and scrapping the "carried interest" loophole for investment income would also bring political benefits.

将资本利得税均等化，填补投资收入中的“附带权益（carried interest）”漏洞，也会带来政治上的好处。

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That's not an amazing year, but the manager will make $ 160 mm in carried interest anyway.

这不是非常让人吃惊的数字, 但这个经理人将得到1亿6千万美元的附带收益.

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They are used to paying only capital gains tax on carried interest but ought to be paying income tax.

他们习惯于对附带权益只缴纳资本利得税，但他们应该缴纳所得税。

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One loan, backed by a company that owns the copyrights to songs Mr. Jackson wrote, carried a 16.5% interest rate, according to people with knowledge of the loan.

知情人士说，其中有一笔贷款是由拥有杰克逊创作的歌曲版权的公司担保，利率为16.5%。

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For a time, the banks were able to deliver on their promises as they borrowed cheaply in one currency and lent in others that carried higher interest rates.

这些银行曾一度能兑现这个诺言，因为它们可以低价借入以某一货币计价的资金，然后以其他更高利率货币计价的资金借出。

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The Chinese course is strengthened folk custom education, Linguistic parent education may be better carried on, Culture education may be better carried on, May stretch in the interest of the Chinese education running water.

语文课加强民俗教育，可以更好地进行母语教育，可以更好地进行文化教育，可以为语文教学引来活水。

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One place to start would be to recognise that some of the tax structures in the investment world such as the carried interest rule that lightens the tax burden on private equity players look peculiar, if not egregious, to most non-financiers.

第一步应承认，投资界的某些税收结构比如减轻了私人股本人士税负的附带权益规则在非金融人士看来即便不是极其恶劣的，也是特殊的。

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Carried interest is treated as a capital gain, taxed at 15 per cent, rather than income, typically taxed at 35 per cent.

附带权益被视为一种资本收益（税率仅为15%），而非税率通常为35%的个人所得。

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The result is that a notable proportion of the financial services industry co-invests with clients and gets paid through carried interest.

结果，金融服务业中有相当部分的金融机构与客户共同进行投资活动，通过提成来获得回报。

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If partners are to pay income tax on fees and carried interest then the sale value of the contracts should also be subject to income tax.

如果合伙人要就管理费和附带权益缴纳所得税，那么出售合伙股份所得收益也应该缴纳所得税。

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Pacific Century Group expects to pay an additional US$ 200 million to AIG in carried interest and other payments linked to future performance of the business.

李泽楷盈科拓展还将向AIG支付2亿美元与该部门未来业绩相关联的附带收益和其他款项。

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Mr Fleischer, a driving force of the tax push on carried interest, suggests that "rough justice" is also justified in principle.

力主对附带权益征税的弗莱舍表示，“大致公平”方案在原则上也是合理的。

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The remainder would come from taxing so-called "carried interest", or the profits generated by private equity executives, hedge fund managers, and property investors, at the higher ordinary income rate, rather than at lower capital gains rates.

其余额外财政收入将来自按照较高的普通所得税率（而非较低的资本增值税率）对所谓的“附带权益”（私人股本业高管、对冲基金经理和房地产投资者的利润）征税。

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In 1980 production and marketing taxes were imposed and the price margins of conventional oils and natural gas were controlled. At the same time, energy policy gave the federal government a carried interest in the oil and gas industry in order to safeguard energy supply.

1980年，增征生产、销售税，控制常规油和天然气价格的上涨幅度，规定联邦政府在油气生产中的干股权益等，以保证能源安全并增加联邦政府收益；

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GPS generate income and profits from two sources-they charge fees on the capital they manage and they hope to generate carried interest-a form of profit once performance hurdles are met.

一般合伙人的收入和利润来自两个渠道：对其管理的资本收取费用，并希望产生附带权益（carried interest）即实现业绩目标后提取部分利润。

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3G does charge its outside investors both a 2% management fee and 20% carried interest, according to documents filed with the sec.

3G向美国证券交易委员会（SEC）提交的文件显示，它不会对外界投资者收取2%的管理费和20%的附股权益费。

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Further complicating matters, the former comes with a 10% preferred return ( i.e., hurdle rate that must be achieved before carried interest kicks in), while the latter has a 7% preferred return.

前者附有10%的优先回报率（即必须要实现的最低回报率，然后才能进行资本增值提成），而后者则附有7%的优先回报率，这使得情况进一步复杂化。

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