Full monthly statements covering the spending period, the account agreement, and proof that each charge reached a named vendor. A statement showing a balance does not show where the money went. Add the invoice, contract or delivery record on the other side of the charge, and evidence of repayments already made, or the borrowing and repayment terms where a balance remains outstanding. Do not assume the entire loan must already have been repaid.
Build the chain in both directions
Explain the borrowing and the vendor payment it funded; where repayments have been made, trace the income or savings used for them as well. Bank transfers, payroll records, or a sale of property can support the repayment side. On the spending side, keep the purchase order and the supplier's confirmation. If a record is missing today, ask what substitute the issuer or vendor can provide; an incomplete file can usually be supplemented before filing.
The nationality question is answered with corporate registers, share certificates and subscription records for every entity in the chain, together with passports or citizenship certificates for the individuals at the end of it. Create a chronological table with one row for each transfer, showing date, amount, currency, sending owner, receiving account, source document, and ultimate business use.