medium · Private Credit & Debt fund-structures-returns-economics

A fund uses a 'Subscription Line' of $150 million to fund investments while waiting for LP capital calls.

If the line costs SOFR + 200 bps and the fund earns 10% on its investments, how does this impact the reported IRR to LPs during the early investment period?

  1. It increases the reported IRR by delaying the 'start date' of the LPs' capital contributions.
  2. It has no impact on IRR as it is considered fund-level financing, not investment-level.
  3. It increases MOIC but decreases IRR.
  4. It decreases the reported IRR due to the additional interest expense paid on the credit line.

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