Hi, it's nothing that detailed its generic but the second version you have is close; it's similar to the following wording:  

PARTNER FOOTNOTES NOT INCLUDED IN ITEM L (the capital box on the face of the K-1)
========================================
SUBSEQUENT CLOSE INTEREST
PLEASE NOTE THAT YOU PAID AND/OR ACCRUED/RECEIVED
INTEREST DURING THE YEAR DUE TO ADDITIONAL CLOSINGS
OF THE FUND. THE AMOUNT REPORTED BELOW IS NOT
REPORTED ON THIS K-1, AND AS INCOME OR EXPENSE FOR
TAX REPORTING PURPOSES, AS APPLICABLE.

NET INTEREST PAID (RECEIVED): XXXX
PLEASE CONSULT YOUR TAX ADVISOR

I'm assuming tis certainly an increase to basis and the capital account but is it also taxable income if received or taxable loss if paid as well?