Connect the investor’s ownership of the financial asset, its sale, settlement and subsequent transfer into the business. Preserve amounts, dates and account references so the path can be followed without guessing.
Explain the reconciliation
Currency conversion, fees and partial reinvestment may mean the business receives a different amount from the original sale proceeds. Record those differences and distinguish funds retained for personal needs. Continue through the final commercial payment or commitment, rather than stopping at a U.S.
account deposit. Source documentation and at-risk investment evidence answer different questions and both belong in the preparation file. Liquidations require a reconciliation because the sum realized and the sum credited are rarely identical.
Obtain the broker or institution's contract note or statement for each disposal, showing the security or asset, the date, the quantity, the gross proceeds, the commission and any charges. Then obtain the account statement showing the net credit, and set the two beside each other. Where settlement occurred over several days or the proceeds arrived in tranches, present the sequence rather than a single figure.
Where tax was withheld at source or a currency conversion took place, produce the document evidencing it. The objective is that a reader moving from the disposal to the bank credit encounters no unexplained difference, and small discrepancies matter here because they are the kind that invite a broader enquiry.