Record the actual amount received and the remaining entitlement separately. Trace each payment through the accounts used for the investment.
Use dates and recipients rather than one total
Keep the agreement, payment confirmations and any documented amendments together. If the payer or receiving account differs from what the agreement first contemplated, obtain an explanation instead of assuming the same path. Do not present the total award as transferred when only one instalment has arrived; the investment stage needs its own assessment.
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. With the share purchase agreement, the lender's commitment letter to the buyers, the closing statement, the deposit record, and the years of corporate financials and tax returns that show the company was lawfully built. Depending on the facts, that can include deeds, probate or gift papers, purchase financing, tax records, loan discharges, sale agreements, closing statements, co-owner distributions, bank statements, conversion receipts, and investment confirmations.