Preparing an SME finance evidence pack: a checklist

1. Pin down the scope

• □Record the borrower entity and the financial years or year-to-date period being reviewed.
• □List each business bank account, including secondary operating accounts, savings accounts, merchant settlement accounts and business credit cards.

2. Identify each document

• □Record the entity, exact period or as-at date, and the last four account digits where relevant.
• □Mark whether the file is an original, a reissue or a re-send. Keep different versions distinguishable.

3. Check coverage first

• □For each account, record the dates covered and any missing days.
• □Check that all BAS quarters or months for the review period are present.
• □Check that the P&L and BAS cover the same entity and period.
• □Keep conflicting statements and request clarification; do not silently choose a version.

4. Compare like with like

• □Record the evidenced cash or accrual basis and GST treatment. If these are unknown, record the limitation.
• □Define which bank inflows are being compared. Separately identify evidenced internal transfers, loan drawdowns and non-trading credits; preserve uncertainty where their classification is unclear.
• □Treat a difference as a question. Record possible explanations as possibilities, not facts.

5. Make each request precise

• □Name one document, the entity or account, and exact dates: for example, bank statement for account ending 1234, 1 April to 30 June 2026.
• □Explain which check the requested document would help resolve. The account number above is illustrative.

6. Keep the working

• □For each figure, record its document, page and line or row and any calculation used.
• □Keep the document versions relied on. Handle borrower records only in systems your firm has approved.

Dealensics Credit is in development and is not accepting borrower documents.