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Capital Call Notice Template for GPs

Four documents and three sheets that allocate each tranche of a call across its own basis, then reconcile the wires back to the notice.

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Capital Call Notice

[Fund], L.P. — Notice of Capital Call No. _

To: [Limited Partner]

Notice date [date]. Funds due [date]. Each part of the call is allocated on a stated basis, and where two bases apply the notice says so instead of presenting one percentage.

1. What this call is for

PurposeAmountAllocated across
Investment
Management fee
Fund expenses
Total called

2. Your share

LineAmount
Commitment
Called by this notice
Percentage interest applied

3. Unfunded commitment, and why it is not commitment less contributions

TermAmount
Commitment
Less contributions to date
Plus distributions subject to recall
Less amounts permanently released
Unfunded commitment

Four terms rather than two. A register carrying the two-term version disagrees with the notice the moment anything becomes recallable.

4. Wire instructions

Bank, beneficiary, account and reference. Any change is confirmed on a separate channel rather than announced inside the notice.

A 250 million dollar fund calls 39,902,500.00 across 15 partners. The notice prints 15.9610% of commitment, and that figure is wrong for every one of them. One investor excused from the investment under a side letter has split the call into two tranches with two bases. The 14 participating partners are at 16.9440% of their own commitments, and the excused partner is at 0.5610%. That is a spread of 1,638 basis points on a single notice, and no incumbent template carries the column that would show it.

Page one for this query is uniform. A sample notice from ILPA, a few law-firm PDFs, and a long tail of pages reproducing the same four blocks: commitment, prior contributions, unfunded commitment, amount due. The worked samples all derive unfunded commitment from commitment less contributions. That identity has four terms rather than two, and here the two missing ones are worth 32,000,000. The assumption then travels into the quarterly package, because the capital account statement inherits it.

Then the cash arrives 1,692,430.21 short of the notice, and every dollar of the gap is classified rather than plugged: one partner who did not fund, one correspondent bank fee of 35.00, one remitter rounding up by 2,002.66. The 15 capital accounts roll forward to 158,251,963.12, which is net asset value to the cent. A notice is a statement of fact to a fund investor under Rule 206(4)-8, and ILPA now asks for each transaction component separately.

One call, two allocation bases, 1,638 basis points of spread, and 15 capital accounts closing on net asset value to the cent

The Capital Call Notice with its allocation schedule, the Wire Reconciliation, the Capital Account Roll-forward, and what one call did to percentage interest.

Notice of Capital Call No. 4

Illustrative. Lednock Partners II, L.P., a fictional 250,000,000 dollar buyout fund with 15 partners, vintage 2023. Noticed 17 February 2026, due 3 March 2026. Addressed to Kinlochard University Endowment, LP-01.

ComponentAmountAllocated acrossBasisOf a participant's own commitment
Acquisition of Braemore Coatings, Inc.38,500,000.0014 partners235,000,00016.3830%
Management fee, quarter to 31 March 2026, gross1,250,000.0015 partners250,000,0000.5000%
Less portfolio company fee offset, Section 4.4(187,500.00)15 partners250,000,000(0.0750%)
Fund expenses, quarter to 31 March 2026340,000.0015 partners250,000,0000.1360%
Aggregate amount called39,902,500.0015 partners250,000,00015.9610%

Netherby Charitable Trust is excused from Braemore Coatings under Section 3.7 and paragraph 4.2 of its side letter, which excludes revenue from defence manufacture above 10 percent. Braemore is at 31 percent. That one exclusion is why the investment tranche is divided by 235,000,000 and the fee tranche by 250,000,000, and why the aggregate percentage on the last row is not correct for anybody.

Your share
Your commitment40,000,000
Your commitment percentage16.0000%
Investment tranche, 40,000,000 over 235,000,000 of 38,500,000.006,553,191.48
Fee and expense tranche, 40,000,000 over 250,000,000 of 1,402,500.00224,400.00
Amount now due from you6,777,591.48
Your percentage of your own commitment16.9440%
Unfunded commitment, at fund level, on all four terms
Total commitments250,000,000
Less contributions credited to date(138,600,000)
Commitment less contributions, the figure most notices print111,400,000
Plus recallable capital returned 15 October 202532,000,000.00
Less amounts held as a subscription credit0.00
Unfunded commitment available to call143,400,000.00

The recallable amount is 12.8 percent of commitments against a 15 percent recycling cap, so the cap does not bind and the whole 32,000,000.00 is callable. Managing dry powder off the third row understates the partnership by 12.8 percent of the fund.

Allocation schedule, all 15 partnersCommitmentInvestment trancheFee and expense trancheTotalPercent of own commitment
Kinlochard University Endowment40,000,0006,553,191.48224,400.006,777,591.4816.9440%
Strathdearn Mutual Life32,500,0005,324,468.09182,325.005,506,793.0916.9440%
Glenbuchat Pension Trustees28,000,0004,587,234.04157,080.004,744,314.0416.9440%
Ardvorlich Family Office22,500,0003,686,170.21126,225.003,812,395.2116.9440%
Tomintoul Foundation18,000,0002,948,936.17100,980.003,049,916.1716.9440%
Balmacara Insurance Group16,000,0002,621,276.6089,760.002,711,036.6016.9440%
Netherby Charitable Trust15,000,0000.0084,150.0084,150.000.5610%
Cairnbaan Fund of Funds14,000,0002,293,617.0278,540.002,372,157.0216.9440%
Inverlael Sovereign Reserve12,500,0002,047,872.3470,125.002,117,997.3416.9440%
Auchentoshan Trust Company11,000,0001,802,127.6661,710.001,863,837.6616.9440%
Corriemony Timber Pension Fund10,000,0001,638,297.8756,100.001,694,397.8716.9440%
Dunkeld Private Wealth9,000,0001,474,468.0950,490.001,524,958.0916.9440%
Fettercairn Holdings8,000,0001,310,638.3044,880.001,355,518.3016.9440%
Glassaugh Nominees6,500,0001,064,893.6236,465.001,101,358.6216.9440%
GP Commitment, Lednock Partners7,000,0001,146,808.5139,270.001,186,078.5116.9440%
Total250,000,00038,500,000.001,402,500.0039,902,500.00two bases

Each tranche is divided by its own basis, applied to each participating partner's commitment, rounded to the cent, with the rounding residual assigned to the largest commitment under a stated rule. Both tranches sum to their stated amounts exactly. The spread between 16.9440 percent and 0.5610 percent is 1,638 basis points on one notice.

Wire Reconciliation, Capital Call No. 4

Seven of the 15 rows. Eight partners funded in full on the due date with nothing to classify. Value date is when the money landed. Credited date is when it became a contribution, and the two differ whenever a wire is held.

IdPartnerNoticedWireValue dateVarianceClassCredited
LP-01Kinlochard University Endowment6,777,591.486,777,591.482 Mar0.00funded in full2 Mar
LP-04Ardvorlich Family Office3,812,395.213,812,360.213 Mar(35.00)intermediary deduction3 Mar
LP-06Balmacara Insurance Group2,711,036.602,711,036.602 Mar0.00remitter name mismatch, held9 Mar
LP-07Netherby Charitable Trust84,150.0084,150.002 Mar0.00funded in full2 Mar
LP-09Inverlael Sovereign Reserve2,117,997.342,120,000.002 Mar2,002.66overfunded, rounded up2 Mar
LP-11Corriemony Timber Pension Fund1,694,397.870.00none(1,694,397.87)unfunded, default declarednone
LP-13Fettercairn Holdings1,355,518.301,355,518.306 Mar0.00late, inside the cure period6 Mar

Balmacara remitted from Balmacara Assurance Ireland DAC after a change of legal name. The wire landed on 2 March and was credited on 9 March once the entity was confirmed, which is the only reason its capital account disagreed with the bank for a week. Fettercairn funded three days late, inside the five business day cure period, so no default was declared.

Notice to cash to capital account
Amount noticed under Capital Call No. 439,902,500.00
Less unfunded by Corriemony Timber Pension Fund(1,694,397.87)
Less correspondent bank deduction, Ardvorlich(35.00)
Plus received above the notice, Inverlael2,002.66
Cash into the call account38,210,069.79
Less overfund held as a subscription credit(2,002.66)
Plus collected under Capital Call No. 4S1,694,397.87
Contributions credited to capital accounts39,902,465.00

Cash arrived 1,692,430.21 short of the notice and every dollar of the gap has a class. The overfund is a liability of the partnership until applied, so cash received exceeds contributions credited by 2,002.66. Ardvorlich's 35.00 is the only permanent shortfall in the quarter: it reduces the contribution and raises unfunded commitment by the same amount.

Capital Call No. 4S, the shortfall recallAmountPartnersBasis
Braemore Coatings investment component1,638,297.8713225,000,000
Fee and expense component56,100.0014240,000,000
Recalled 12 March, funded in full1,694,397.8714two bases
Default interest at 10 percent, 3 to 31 March12,998.1214share of the recall covered

One shortfall, two bases. The investment component excludes the excused partner and the defaulting one, so it is divided by 225,000,000. The fee component excludes only the defaulting one, so it is divided by 240,000,000. Default interest is income of the partnership, allocated to the 14 partners who covered the recall. It never enters Corriemony's capital account and never reduces its unfunded commitment.

Capital Account Roll-forward, quarter to 31 March 2026

All 15 partners. The only sheet in the space that has to agree with a third party: the closing total is net asset value on the partnership's own statement of assets and liabilities.

PartnerOpening 31 DecContributions creditedFees and expensesIncomeDefault interestClosing 31 Mar
Kinlochard University Endowment18,962,400.007,078,194.41(224,400.00)195,840.002,305.9926,014,340.40
Strathdearn Mutual Life15,406,950.005,751,033.00(182,325.00)159,120.001,873.6221,136,651.62
Glenbuchat Pension Trustees13,273,680.004,954,736.11(157,080.00)137,088.001,614.2018,210,038.31
Ardvorlich Family Office10,666,350.003,981,449.38(126,225.00)110,160.001,297.1214,633,031.50
Tomintoul Foundation8,533,080.003,185,187.50(100,980.00)88,128.001,037.7011,706,453.20
Balmacara Insurance Group7,584,960.002,831,277.78(89,760.00)78,336.00922.4010,405,736.18
Netherby Charitable Trust7,110,900.0087,656.25(84,150.00)73,440.0026.907,187,873.15
Cairnbaan Fund of Funds6,636,840.002,477,368.05(78,540.00)68,544.00807.109,105,019.15
Inverlael Sovereign Reserve5,925,750.002,211,935.77(70,125.00)61,200.00720.628,129,481.39
Auchentoshan Trust Company5,214,660.001,946,503.47(61,710.00)53,856.00634.157,153,943.62
Corriemony Timber Pension Fund4,740,600.000.00(56,100.00)48,960.000.004,733,460.00
Dunkeld Private Wealth4,266,540.001,592,593.75(50,490.00)44,064.00518.855,853,226.60
Fettercairn Holdings3,792,480.001,415,638.89(44,880.00)39,168.00461.205,202,868.09
Glassaugh Nominees3,081,390.001,150,206.61(36,465.00)31,824.00374.724,227,330.33
GP Commitment, Lednock Partners3,318,420.001,238,684.03(39,270.00)34,272.00403.554,552,509.58
Total, 15 partners118,515,000.0039,902,465.00(1,402,500.00)1,224,000.0012,998.12158,251,963.12

Corriemony contributed nothing and was still allocated its 56,100.00 of fees and expenses, because the fee tranche was noticed to all 15 partners and a default on the call is not an excusal from the fee. Ardvorlich is credited net of the 35.00 its correspondent bank took. Inverlael is credited at the notice amount, not at the wire.

The tie to net asset value
Net asset value at 31 December 2025118,515,000.00
Contributions credited39,902,465.00
Management fee net of offset(1,062,500.00)
Fund expenses(340,000.00)
Interest income on cash24,000.00
Default interest accrued12,998.12
Net change in unrealised value1,200,000.00
Net asset value at 31 March 2026158,251,963.12

The statement of assets and liabilities carries investments at 156,000,000, cash of 2,270,967.66 and a default interest receivable of 12,998.12, less accrued expenses of 30,000 and the 2,002.66 subscription credit owed to Inverlael. The 15 capital accounts sum to the same figure to the cent. Braemore Coatings is held at its cost of 38,500,000, which is why income this quarter could still be allocated on opening account percentages.

Percentage Interest, before and after one call

At 31 December 2025 every partner's capital account was exactly its commitment percentage of net asset value, because all three prior calls and the one distribution had run on commitment percentage. One quarter later that is true of nobody.

PartnerCommitment percent31 Dec 202531 Mar 2026Drift, basis points
Kinlochard University Endowment16.0000%16.0000%16.4386%+43.86
Strathdearn Mutual Life13.0000%13.0000%13.3563%+35.63
Glenbuchat Pension Trustees11.2000%11.2000%11.5070%+30.70
Ardvorlich Family Office9.0000%9.0000%9.2467%+24.67
Tomintoul Foundation7.2000%7.2000%7.3974%+19.74
Balmacara Insurance Group6.4000%6.4000%6.5754%+17.54
Netherby Charitable Trust6.0000%6.0000%4.5420%-145.80
Cairnbaan Fund of Funds5.6000%5.6000%5.7535%+15.35
Inverlael Sovereign Reserve5.0000%5.0000%5.1370%+13.70
Auchentoshan Trust Company4.4000%4.4000%4.5206%+12.06
Corriemony Timber Pension Fund4.0000%4.0000%2.9911%-100.89
Dunkeld Private Wealth3.6000%3.6000%3.6987%+9.87
Fettercairn Holdings3.2000%3.2000%3.2877%+8.77
Glassaugh Nominees2.6000%2.6000%2.6713%+7.13
GP Commitment, Lednock Partners2.8000%2.8000%2.8767%+7.67
Total100.0000%100.0000%100.0000%0.00

Netherby lost 145.80 basis points of percentage interest by being excused from one investment. Corriemony lost 100.89 by not funding one call. The other 13 partners each gained between 7.13 and 43.86. Nobody decided this and nothing recorded it.

What the drift decides next
Contributions to date178,502,465.00
Percent of commitments contributed71.40%
Partners whose contributed percent equals their commitment percent0 of 15
Basis for the next distributioncontributed capital
Effect of using commitment percent insteadoverpays the excused and defaulting partners

From the first quarter Braemore Coatings is carried above cost, appreciation on it can only be allocated among the 13 partners who funded it, and the roll-forward carries two income bases from then on. Open items at the quarter end: 1,707,395.99 of unfunded call and interest from Corriemony, 2,002.66 of subscription credit owed to Inverlael, and 35.00 to charge back to Ardvorlich.

What is in the pack

01

Capital Call Notice

The component table comes first, each line carrying the partners it is allocated across and the basis it is divided by. Then the recipient's own share, its own percentage of its own commitment, and the four-term unfunded commitment reconciliation.

02

Distribution Notice

Return of capital separated from profit, with the recallable amount designated on the face of the notice and the recycling headroom it consumes. Allocated on contributed capital, read out of the agreement the way the actual waterfall mechanics have to be.

03

Default and Shortfall Communication

The letter to the partner who did not fund, the recall notice to the partners covering it with each component on its own basis, and the interest calculation held as partnership income rather than credited to anybody's capital account.

04

Commitment and Called Register

One row per partner carrying commitment, contributions credited, recallable distributions, recycling headroom and unfunded commitment on both identities, so the gap between the two-term and four-term figure is a column rather than an argument.

05

Wire Reconciliation

One row per wire against the notice it answers, with the value date and the credited date held separately, and every variance assigned a class from a closed list of six rather than a free-text comment nobody can count.

06

Capital Account Roll-forward

Opening account, contributions credited, distributions, fees, income and default interest per partner, closing to a total that has to equal net asset value. Where the portfolio's reported figures eventually land, what the year-end audit file is scoped against, and where the K-1 tax package reads its ownership timeline from when a partner transfers mid-year.

07

Every number on a notice names its basis

The space rule. Four allocation bases, four unfunded commitment terms, six variance classes and two dates on every wire. Nothing is printed until the set of partners it is divided across has been written down.

How it works

  1. 1

    Read the agreement for what decides the basis

    Excusal and exclusion rights, overcall and shortfall mechanics, default interest and cure period, recycling caps, fee offset treatment and the rounding convention. Each one names a set of partners.

  2. 2

    Build the register on the four-term identity

    Commitment, plus recallable distributions inside the recycling cap, less contributions credited, less anything held as a subscription credit. In the worked example the two-term version is short by 32,000,000.

  3. 3

    Allocate one tranche at a time

    Each amount divided by its own basis, applied to each participating partner's commitment, rounded to the cent with the residual assigned by a stated rule. Every tranche sums to its stated total exactly.

  4. 4

    Reconcile the cash, then roll to NAV

    Every wire classified against its notice with both dates recorded, then the capital accounts rolled forward until their total equals net asset value on the fund's own statement of assets and liabilities.

Frequently asked questions

Is it not standard to print one percentage of commitment on a call notice?

It is standard, and it is only correct when every line in the call is allocated across the same partners. One excused investor breaks that. In the worked example the aggregate 15.9610% is wrong for all 15: by 98 basis points for the 14 participating partners and by 1,540 for the excused one.

Why is unfunded commitment not just commitment less contributions?

Because recallable distributions restore it, up to the recycling cap, and because contributions are credited when cash arrives rather than when a notice is issued. The two-term version here says 111,400,000 and the correct figure is 143,400,000. A fund managing dry powder off the first one turns down deals it could fund.

What happens to a wire that arrives for the wrong amount?

It gets a class from a closed list, not a comment. A correspondent bank fee of 35.00 reduces the contribution and raises unfunded commitment by the same amount. A remitter rounding up by 2,002.66 creates a liability of the fund rather than a contribution, so cash received exceeds contributions credited.

Does this replace the fund administrator?

No. The administrator keeps the books and this reconciles to them. The roll-forward closes on net asset value from the partnership's own statement, so a disagreement surfaces as a named break rather than getting absorbed. The quarterly LP package sits downstream of it.

Why does percentage interest matter after a single call?

Because it decides how the next distribution is allocated. Here the excused partner drops from 6.0000% of net asset value to 4.5420% and the defaulting partner from 4.0000% to 2.9911%. Allocating on commitment percentage from there overpays both of them out of the other 13 partners' proceeds.

Does it decide whether to declare a default or grant an excusal?

No. Those are the general partner's decisions under the agreement, and counsel papers the consequences. This computes what each decision does to the notice, the register and the capital accounts, and reports a cure period expiring while the decision is still open.

Where does the investment the call is funding come from?

From whatever the partnership already approved. The notice states the purpose and the authority clause, and the investment tranche carries the participating set that the excusal analysis produced. The committee memo is the document that decided it, and the call is what funds it.

Find out what your last call notice actually said

Send the partnership agreement and side letters, the commitment schedule, and the bank record for the call account. The first pass allocates one call and reconciles it.

Draft my call notice