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Choose the investor or fund view
An investor contribution is an investor outflow and a receipt for the fund. A distribution reverses those directions. Write the selected perspective above the record; a capital-call notice, payment and portfolio-company investment can be separate events.
Record the type as well as the amount
Use a fictional investor record with cumulative paid-in 100, distributions 40 and residual value 110 at one reporting date. The 110 is a value estimate, not another cash distribution.
| Record | Role |
|---|---|
| Paid-in 100 | Capital contributed under the selected basis |
| Distributions 40 | Cash/value returned under that basis |
| Residual 110 | Remaining reporting-date value |
| Total 150 | Distributed plus remaining value |
Keep timing even when a multiple ignores it
A ratio of total value to paid-in does not use the dates of each transfer. An investor IRR does. Retain the transaction schedule rather than discarding dates after calculating a multiple. A reporting-date NAV belongs at that date in an interim valuation schedule.
Resolve classification before arithmetic
Specify currency, fee treatment and any recallable or recycling convention. A correctly divided number can still use incompatible inputs. This original record is an educational construction, not a completed official reporting template.