只要题目不说，都不用考虑分配给GP的 management fee吗？

问题如下：

A PE fund uses the deal-by-deal method to distribute carried interest (20% of profit) to general partner. GP invested $10 million on a portfolio company three years ago and exited at $23 million. The distribution available to the limited partners of the investment is closest to:

选项：

A.

$2.6 million.

B.

$10.4 million.

C.

$13 million.

解释：

B is correct.

考点：私募股权基金绩效分配

解析：PE fund投资目标公司总共获得利润($23-$10)=$13 million，按照deal-by-deal的方法，单独核算这一笔的投资，那么应该分给GP的是$13× 20%=$2.6 million, 盈利的剩余部分都是LP的，即$13-2.6=$10.4 million。