如果基金抛售了价格上升的证券，则基金得到了资本增益。
If the fund sells securities that have increased in price, the fund has a capital gain.
争取实现在出售股票的ISO可作为资本增益税。
Gain realized upon the sale of the ISO stock may be taxed as capital gain.
我的理解是对于对冲基金经理来说，根据附带收益规则，他们的整个收入都应该以资本增益来进行计算。
It's my understanding that for hedge-fund managers, the entirety of their income is counted as capital gains due to the carried-interest rule.
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