Examples – Individual Capital Account
These examples are intended to illustrate a range of possible layouts which may assist managers in designing their reporting.
They include both requirements and additional possible disclosures and should not be taken as a minimum or mandatory requirement.
* If there are parallel vehicles this should represent the whole fund. The specific vehicle that the investor is in may also be shown.
** The provision for carried interest is calculated based on the hypothetical share of profits, taking into account the cash already distributed from the fund and the unrealised fair value of its assets in accordance with the terms of the limited partnership agreement.
*** The Fair Value of investments was determined in accordance with the International Private Equity and Venture Capital Valuation Guidelines.
**** An investor was excluded from this investment, with equalisation on the following investment.
In these guidelines
