Keep the exclusion visible and explain how the buyer’s opening cash and operating plan account for it. Do not present the seller’s receivables as funds available to the buyer.
Reconcile the agreement with the forecast
Identify which accounts and payment rights transfer, and use actual evidence for the buyer’s funding. Trace lawful source and path into the investment rather than offsetting a purchase price with money the buyer will not receive. A useful summary distinguishes the transaction terms from a forecast that still needs support.
The business stack shows what the money is buying and that it is a genuine going concern: three years of financial statements if available, tax returns, the payroll register, customer contracts, supplier agreements, the premises lease, licences and permits. Gather sale, inheritance or acquisition records, closing statements, bank transfers, currency conversions, escrow terms, formation papers, capitalization, ownership, contracts, premises, purchases, and a credible operating plan. A first review should put the financial question on a dated timeline: an initial application may rely on a supported operating forecast, while a renewal is usually tested against results already shown in bank statements, tax filings, payroll reports, customer contracts and invoices.