Also known as incentive fees, promote or carried interest, these are fees charged by investment advisors, or managers, after a predetermined investment performance has been attained. These are fees which have either been paid, accrued, or disclosed as a potential liability. Carried interest represents a re-allocation of equity and should be treated accordingly for accounting, tax or regulatory purposes.
SDDS Wiring-Guide
Performance fees
Topic: Management Fees and Expense Metrics during the Reporting Period (according to INREV Guidelines) |
Field Level: Vehicle |
Label: mfem_performance_fees |
Indicator ID: 11.3
Industry Mapping:
Definition:
Additional Guidance:
| Data Type | Double |
| Values | ≥ 0 |
| Example | 8,666.00 |
| Reference Field | - |
| INREV Guideline ID | FEM14 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | D0391 |