Journal · 2 April 2026
What lenders usually ask when they request audited statements
Banks financing equipment and working capital want clarity on going concern, related-party balances, and contingent liabilities—not a glossy summary.
Regional banks in Hokuriku rarely ask for a marketing deck when they request audited financial statements. They ask whether the auditor’s report is unmodified, whether going-concern language appears, and how related-party loans are disclosed.
Equipment lenders often focus on fixed-asset roll-forwards and impairment indicators. If a production line sat idle for a season, we expect management to document utilisation and recoverable amounts before we sign. Working-capital facilities draw attention to ageing receivables and inventory slow movers.
Contingent liabilities—guarantees for affiliates, pending litigation, or environmental remediation—belong in the notes even when the amount is hard to estimate. Silence in the notes raises more questions than a carefully worded disclosure.
When you engage us ahead of a facility renewal, share the bank’s checklist early. We can sequence fieldwork so the report lands before the credit committee date rather than after it.