Qu'est-ce que « Partnership share, carried interest » ?

A partnership share is a member’s entitlement to a share of a partnership’s profit, fixed by the partnership agreement, in return for capital contributed and work; it is paid as members’ remuneration (chapter 11) rather than as salary. Carried interest is a share of a fund’s profits, typically above a hurdle, paid to its managers through an interest in the fund’s general partner rather than as a fee.