How to calculate "track record"

Interesting question: what are the commonly accepted rules here for calculating track record?

Here's a made-up scenario. Deal partner was at a prior firm from 2010-2020. In that time, he has:

  • Realized investments. He drove both the entry and the exit.
  • Partially realized investments. He drove the entry and got some exit (partial sale, dividend recap, etc.), but left before the investment fully exited.
  • Unrealized investments. He drove the entry, but left before any of the investment exited.
  • Co-investments. Self explanatory.

My question is, how do these count into track record, specifically IRR and MOIC? My hypothesis below. Comments welcome. Would love to understand what is typical in this industry.

  • Realized investments. Easy. Cash in/cash out. MOIC/IRR tied to specific dates.
  • Partially realized investments. My guess is that cash in is simple. Cash out should be a combination of the actual cash out (the partial realization) plus a "hypothetical exit value" based on market comps (a sort of MTM) on the day of his exit, regardless of when/how the investment actually exited..
  • Unrealized investments. Cash in = historical record. Cash out = MTM on the day of his exit, regardless of when/how the investment actually exited.
  • Co-investments. How the hell do you account for these? Do you?
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