Not by itself. An undrawn facility is not a completed cash contribution. Assess the actual capital arrangement, evidence and applicable investment timing rather than equating approval with funding.
Identify what has actually occurred
The lender’s willingness to lend does not show that funds were disbursed or invested. Keep any proposed investment-in-process analysis separate from a false statement that the enterprise already received the full amount. Distinguish four states the money can be in, because a file often describes the first while claiming the fourth: approved but undrawn, drawn into the borrower's own account, transferred to the enterprise, and placed at risk in the enterprise's activity.
Each transition needs a document, and each document names a date. An undrawn facility sits in the first state no matter how large the limit or how firm the lender's intention. Where a proposed investment is still in progress, describe it in those terms rather than writing about the enterprise as though the full amount had been received; the gap between a candid description and an inaccurate one is exactly what a reviewer is trained to notice.
Hypothetical example: a machine-parts distribution business is described as capitalised on the strength of an approval letter, and the account statements place the funds two states earlier.