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Private Equity Glossary

A reference guide to the key terms used in private equity. Whether you are an LP evaluating fund commitments, an advisor supporting allocations, or new to the industry, this glossary covers the essential language of PE.

ABCDEFGHIJLMPRSTV
A

AUM (Assets Under Management)

The total market value of assets that a fund manager oversees on behalf of investors. In PE, AUM typically refers to committed capital across active funds.

GPLPFund
B

Buyout

An acquisition strategy where a PE fund takes a controlling stake in a company, often using a combination of equity and debt financing. Buyouts can be management-led (MBO) or leveraged (LBO).

LBOGrowth Equity
C

Carry (Carried Interest)

The share of a fund's profits allocated to the General Partner, typically 20% of gains above a preferred return (hurdle rate). Carry aligns GP incentives with LP returns.

GPHurdle RateLP

Co-Investment

A direct investment made by an LP alongside a PE fund into a specific portfolio company. Co-investments typically carry reduced or no management fees and carry.

LPGP

Committed Capital

The total amount of capital that LPs have pledged to invest in a PE fund. Capital is drawn down over time as the GP identifies and executes investments.

LPDrawdownFund
D

DPI (Distributions to Paid-In)

A metric measuring the cumulative distributions returned to LPs relative to the capital they have paid into the fund. A DPI above 1.0x means LPs have received more cash than they invested.

TVPIRVPIIRR

Drawdown

A capital call made by the GP to LPs, requesting that committed capital be transferred to the fund for investment. Drawdowns occur as the fund deploys capital into portfolio companies.

Committed CapitalLP

Dry Powder

Capital that has been committed by LPs but not yet invested by the GP. High levels of dry powder can indicate strong fundraising or a competitive deal environment.

Committed CapitalAUM (Assets Under Management)
E

Exit

The process by which a PE fund sells or disposes of a portfolio company investment. Common exit routes include trade sales, secondary buyouts, and IPOs.

MOICIRRSecondary
F

Fund

A pooled investment vehicle managed by a GP that invests in portfolio companies on behalf of LPs. PE funds typically have a 10-year lifespan with possible extensions.

GPLPVintage Year

Fund-of-Funds (FoF)

An investment vehicle that allocates capital across multiple PE funds rather than investing directly in companies. FoFs provide diversification but add an extra layer of fees.

LPGP
G

GP (General Partner)

The fund manager responsible for raising capital, sourcing deals, managing portfolio companies, and executing exits. GPs invest their own capital alongside LPs and earn management fees and carry.

LPCarry (Carried Interest)Fund

Growth Equity

A PE strategy that invests in established companies seeking capital for expansion, typically taking minority or significant minority stakes. Growth equity sits between venture capital and buyout.

BuyoutVenture Capital
H

Hurdle Rate

The minimum return that a fund must achieve before the GP earns carried interest. The standard PE hurdle rate is 8% per annum, though it varies by fund.

Carry (Carried Interest)IRR
I

IRR (Internal Rate of Return)

The annualized return on an investment, accounting for the timing and size of cash flows. Net IRR (after fees and carry) is the standard measure for comparing PE fund performance.

MOICTVPIDPI
J

J-Curve

The typical pattern of PE fund returns over time: negative in early years (due to fees and unrealized investments) followed by positive returns as portfolio companies mature and are exited.

IRRVintage Year
L

LBO (Leveraged Buyout)

An acquisition financed with a significant proportion of debt, using the target company's cash flows and assets to service the borrowings. LBOs amplify returns but also increase risk.

BuyoutExit

LP (Limited Partner)

An investor in a PE fund. LPs commit capital but do not manage the fund's investments. Typical LPs include pension funds, endowments, sovereign wealth funds, insurance companies, and family offices.

GPCommitted Capital
M

Management Fee

An annual fee charged by the GP to cover fund operations, typically 1.5%–2.0% of committed capital during the investment period and 1.0%–1.5% of invested capital thereafter.

GPCarry (Carried Interest)

MOIC (Multiple on Invested Capital)

The ratio of total value (realized + unrealized) to total invested capital. A 2.5x MOIC means the investment has returned 2.5 times the capital invested, before fees.

IRRDPITVPI
P

Portfolio Company

A company in which a PE fund has made an investment. GPs typically hold 10–20 portfolio companies per fund and actively manage them to drive value creation.

GPExitFund
R

RVPI (Residual Value to Paid-In)

The value of unrealized investments remaining in the fund relative to paid-in capital. RVPI + DPI = TVPI. High RVPI in older funds may indicate difficulty exiting positions.

DPITVPI
S

Secondary

The sale of an existing LP interest in a PE fund to another investor, or the acquisition of a portfolio company from one PE fund by another (secondary buyout). Secondaries provide liquidity in an otherwise illiquid market.

LPExit
T

TVPI (Total Value to Paid-In)

The sum of distributions and residual value divided by paid-in capital. TVPI = DPI + RVPI. It measures a fund's total return including both realized and unrealized value.

DPIRVPIIRR
V

Venture Capital (VC)

A PE strategy focused on early-stage and high-growth companies. VC funds typically take minority stakes and accept higher failure rates in exchange for outsized returns from successful investments.

Growth EquityFund

Vintage Year

The year in which a PE fund makes its first investment or closes on capital. Vintage year is used to group funds for performance benchmarking, as macro conditions significantly affect returns.

FundIRRJ-Curve

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