Obtain the relevant explanation and supporting records for the method used in the case.
Separate forecasts from achieved facts
Identify reporting dates, assumptions and actual developments. A projection should remain labelled as such; a polished presentation does not establish that every required position has materialized.
The share purchase agreement, the buyer's payment records, the company's financial statements and corporate registers, the tax filings reporting the disposition, and evidence of how the shares were originally acquired. How the capital was generated: financial statements over the relevant years, corporate records, tax filings, and the specific transaction that produced the funds, whether retained earnings, an asset sale or a distribution. With the will or grant of probate, the estate accounts, the executor's record of distribution, evidence of where the deceased's own funds lawfully came from where required, and bank records showing the money reaching the investor. Brokerage statements showing the account's history, tax returns reporting the income that funded it and the gains realized, the company records behind that income, and the liquidation and transfer records to the enterprise. Include tax records, business ownership material, sale agreements, bank statements, loan papers, gift documentation if relevant, currency transfers, and final investment receipts. For a regional-center investment, obtain the economic report, cited model, project expenditures or revenue inputs, construction timeline, and reconciliation to source documents.