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To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

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  1. Point in time
    2014-10-01

carried interest

148a share in the profits of the AIF accrued to the AIFM as compensation for the management of the AIF, and excluding any share in the profits of the AIF accrued to the AIFM as a return on any investment by the AIFM into the AIF.