Start with the agreement, lender information, collateral documents where relevant and proof of disbursement. Follow the proceeds through every account to the enterprise and gather source evidence applicable to the lender and transaction.
Keep contractual and banking records together
The stated principal, payment date and borrower should reconcile with the bank entries. Explain deductions, retained fees or partial draws so the qualifying contribution is not overstated. Include amendments and separate guarantees for counsel’s review.
A lender’s summary letter may help orient the file but does not replace the underlying terms or proof that funds actually moved. Keep the contractual and the banking records together, since each is incomplete without the other. On the contractual side that means the loan agreement with any schedules, the security documents and what they charge, any guarantee, and any subsequent variation or forbearance.
On the banking side it means the disbursement leaving the lender, the receipt into the investor's account, and the onward movement to the enterprise, together with statements covering the period rather than isolated transaction records. Add the lender's own source evidence where the lender is not an institution. Where the loan was drawn in stages or refinanced, present the sequence with dates rather than the final position.
And retain evidence of repayments actually made, since a loan that is being serviced as agreed supports the account of it being a genuine obligation.