Private Equities

Subscription Line IRR Impact

Compare LP IRR with and without a subscription line. The line delays capital calls, shortening the effective holding period and boosting IRR without changing MOIC.

Assumptions

Results

IRR without line
14.9%
IRR with line
17.7%
IRR uplift
+284 bps
MOIC (unchanged)
2.00x

A subscription line delays LP capital calls, shortening the LP's effective holding period. It raises reported IRR but does not change MOIC — and carries interest cost.