The actual investment terms should be accurately disclosed and assessed. Omitting a material provision would obscure the arrangement.
Keep the agreement complete
Provide the governing version and amendments. Do not substitute a marketing summary for terms that affect the investor’s rights and risk.
Start from the event that generated the funds and trace the ownership, payments, accounts, and any conversions through to the eventual investment, keeping actual dates and figures rather than smoothing over inconsistencies. The governing documents control: the limited partnership or operating agreement, the loan note and any guarantee or security instrument, the subscription agreement, and the risk factors in the offering memorandum. Prepare a source-and-path ledger that starts with how the investor acquired the money and follows every sale, loan, gift, distribution, account and currency conversion into the investment. For an institutional loan, produce the executed agreement, the lender's disbursement record and consecutive statements showing the advance arriving and the investment leaving. Keep the trail unbroken: transfers between several accounts before the funds reach the investment create work for someone reading statements and questions that a simpler path avoids. Tax filings, closing statements, loan documents and bank statements generally resolve source questions; signed enterprise records resolve deployment terms. If part of the proceeds belongs to the spouse and will fund the investment, the transfer needs its own instrument — a gift deed or a loan agreement — dated, signed and consistent with what the closing statement shows.