Consolidation Eliminations — Performance Fee Compensation Payable

Analysis

StatementSegment

CategoryProfitability

SignalContext dependent

VolatilityModerate

First reportedQ4 2014

Last reportedQ1 2018May 7, 2018

Changes reflect the internal allocation of performance fees and the timing of compensation recognition across the firm's structure.

This metric represents the elimination of performance fee compensation accruals that are owed to employees or entities w...

Common in firms with complex carried interest and performance fee structures; similar to other large-scale alternative asset managers.

Metric ID: ares_segment_consolidation_eliminations_performance_fee_compensation_payable

What does consolidation eliminations — performance fee compensation payable mean?: The adjustment to remove internal performance fee compensation liabilities during consolidation.