The account should reflect actual events and the applicable treatment of the funds. Do not leave returned money described as still committed without basis.
Reconcile the changes
Record the refund and any later qualifying use. A historical payment alone does not establish the current investment position.
Enough to show substantial, irrevocable commitment relative to the total start-up budget, ideally most of it, plus the consular visa fee, any reciprocity fee, and professional and translation costs outside the investment. Start by building the total cost the way a lender would: lease and deposits, kitchen equipment, leasehold improvements, licences, initial inventory, working capital for the first months. Substantiality is measured proportionally: the amount committed against the total cost of buying an established enterprise or of establishing a viable new one, with a smaller absolute figure acceptable for an inherently inexpensive business and a larger one expected as costs rise. Build a dated review file around the acquisition price, start-up invoices, working-capital schedule, escrow terms, source records, and current fee instructions. Budget the categories apart from one another: purchase price, the working capital the business genuinely needs, government and consular charges (read those from the current official fee schedules rather than a figure quoted in a listing), legal and accounting fees, and records retrieval. Keep the family budget distinct from the enterprise’s working capital, and evaluate any proposed owner compensation using realistic forecasts rather than the account’s headline balance.