On this page
Read the named methodology
ILPA’s 2025 FAQ recommends capturing recallable distributions in the numerator and later recalls as contributions. It also recognizes another practice that excludes the recallable payout and nets it against paid-in, with altered methodology disclosed. These are reporting choices to identify, not interchangeable inputs.
Retain the transaction classification
Record whether a payment is classified as recallable, the selected report’s treatment, and any later re-call. A statement that merely says distribution does not provide enough information to decide whether the amount belongs in the inputs you are using.
Inspect both sides of the ratio
Changing only one input can mix methods. Reconcile distributions and paid-in under the same declared convention before comparing ratios. The Academy calculator divides supplied compatible totals; it does not classify a legal agreement or automatically perform recallable adjustments.
Keep reporting and funding obligations distinct
A return-metric treatment does not establish whether a future recall is permitted under particular fund terms. Keep that contractual question separate. Use the named source for methodology context and the actual record for the case being measured.