Use the actual transaction and settlement records, together with the applicable charges or restrictions. Preserve both figures and reconcile them instead of replacing the earlier statement.
Follow the investment from acquisition to settlement
Explain how the portfolio was funded, who owned it and which assets were redeemed. Match dates, currencies and recipients through the payment path. A current balance does not necessarily explain the lawful source of the original funds.
Keep documentary gaps visible for review and do not describe an estimated redemption as a completed transfer to the EB-5 enterprise. Hypothetical example: A Trois-Rivières independent antique dealer redeemed inventory loans and investment accounts before sending funds to an EB-5 enterprise. The document review should trace who bought the assets, how the original funds were earned, which account received proceeds and every later transfer.
Use statements, sale agreements, tax records and redemption confirmations for the facts each actually establishes. The first review should flag currency conversions, gaps between accounts and any payment made by another person. Do not describe a proposed redemption as settled money or collapse several transactions into a single unexplained wire.
Sequence the records chronologically so a reviewer can follow the path without guessing. When a gap remains, identify it plainly and obtain the best available source record instead of creating an artificial intermediary transfer.