VIDEO INSTRUCTIONS — MODULE 4: FUND COMMITMENTS AND CAPITAL CALLS
Create a professional, realistic 4-minute educational video explaining Private Equity fund commitments, closings, funded and unfunded commitments, capital call calculations, journal entries and financial statement impact.
VISUAL STYLE
Use realistic corporate environments, Indian business settings, fund accountants working on financial systems, investor meetings, financial dashboards and clean animated diagrams.
Use a white or light-grey background, dark text, yellow highlights for money, green for cash received and completed transactions, and red for outstanding amounts or warnings.
Use smooth transitions, animated arrows, realistic people, simple charts and readable accounting tables. Keep the narration conversational, as if an experienced fund accountant is teaching a student.
SCENE 1 — INTRODUCTION
Show a fund accountant working at a computer with an investor commitment register open.
Introduce Summit Equity Fund One and three investors.
Display three investor cards flowing into the fund:
Investor A: ₹50 crore
Investor B: ₹30 crore
Investor C: ₹20 crore
Animate the total commitment counter reaching ₹100 crore.
SCENE 2 — CLOSINGS
Show a timeline with First Closing, Subsequent Closing and Final Closing.
Animate investors joining at different points and their commitments being added to the fund register.
Display:
Total accepted commitments: ₹100 crore
Add a clear distinction on screen:
Closing means investors are admitted and commitments are accepted.
Capital call means the fund requests payment.
SCENE 3 — FUNDED AND UNFUNDED COMMITMENTS
Show a horizontal bar representing ₹100 crore in total commitments.
Animate ₹10 crore moving into the fund's bank account and highlight the remaining ₹90 crore separately.
Display the formula:
Unfunded Commitment = Total Commitment − Funded Contributions
₹100 crore − ₹10 crore = ₹90 crore
Use green for the ₹10 crore funded amount and yellow or red for the ₹90 crore unfunded amount.
Add a small bank icon and label it “Cash received: ₹10 crore”.
SCENE 4 — CAPITAL CALL CALCULATION
Show a fund accountant preparing a capital call notice on a computer.
Build the calculation line by line:
Investment funding: ₹2 crore
Management fees: ₹20 lakh
Other fund expenses: ₹5 lakh
Gross capital call: ₹2.25 crore
Less permitted distribution credit: ₹10 lakh
Net capital call due: ₹2.15 crore
Animate the numbers adding up on screen. Highlight the final amount in yellow.
Show a sample capital call notice with an investor name, amount due and payment deadline, but do not use real personal information.
SCENE 5 — JOURNAL ENTRIES
Transition to an accounting ledger interface.
Display each entry in a clean debit and credit table.
Entry 1: Capital call recognised
Debit: Capital Contributions Receivable — ₹2.15 crore
Credit: Partners' Capital or Contributions — ₹2.15 crore
Entry 2: Cash received
Debit: Bank — ₹2.15 crore
Credit: Capital Contributions Receivable — ₹2.15 crore
Entry 3: Investment purchased
Debit: Investment — ₹2 crore
Credit: Bank — ₹2 crore
Highlight the debit and credit columns as the narrator explains each transaction.
Animate the receivable appearing, cash entering the bank, and the investment asset being recorded.
SCENE 6 — FINANCIAL STATEMENT IMPACT
Show three connected panels.
Panel 1: Balance Sheet
Bank, receivables and investments.
Panel 2: Capital and Contributions
Investor contributions recorded under the fund's accounting policy.
Panel 3: Commitment Register
Total commitments, funded contributions and unfunded commitments.
Animate the transaction flow:
Capital Call → Receivable → Cash Received → Investment Purchased → Financial Reporting
Make clear that a commitment is not automatically cash or an investment asset, and that accounting treatment depends on the fund's documents and applicable accounting policy.
SCENE 7 — CONCLUSION
Show the fund accountant reviewing the completed records.
Display the final learning sequence:
Commitments → Closings → Capital Calls → Cash Receipts → Investment Booking → General Ledger → Trial Balance → NAV
End with the question:
“If total commitments are ₹100 crore and funded contributions are ₹10 crore, what is the unfunded commitment?”
Reveal the answer: ₹90 crore.
PRODUCTION REQUIREMENTS
Keep the narration separate from visual instructions. Do not read scene directions aloud.
Use readable text, accurate calculations, smooth transitions and consistent fictional fund names. Avoid generic stock footage that does not relate to the narration, crowded slides, unnecessary 3D effects and decorative animations.
The video should feel like a practical fund accounting training session, not a promotional advertisement.
All figures and companies are illustrative.
