NO.PZ201811130100000105
问题如下：
Based on Tseng and Collin’s estimate of NAV next year, the estimate of carried interest next year is closest to:
选项：
A.
$14.36 million.
B.
$22.18 million.
C.
$25.46 million.
解释：
A is correct.
Provided that NAV before distribution exceeds committed capital, the general partner is entitled to carried interest, calculated as the given 20% multiplied by the increase in NAV before distributions. So, the carried interest is calculated as follows:
Carried interest = 20% × ($242.32 – $170.52) = $14.36 million.
考点：绩效奖计算
解析：判断是否给GP发绩效奖，首先要看NAV before distribution 是否超过了committed capital。根据题目条件，NAV before distribution $242.32 million是超过了committed capital $115 million的，所以可以给GP发绩效奖。
绩效奖的计算= NAV before distribution的增加值*carried interest = ($242.32 - $170.52)*20% = $14.36 million.
carried int应该是减130，不是减125？
