A clean auditor’s opinion does not end the conversation with a credit officer. Banks in central Taiwan routinely ask for a bridge between the audited figures and the management accounts they saw at application time.

Expect questions on revenue concentration. If three customers make up most of turnover, lenders want contracts or order books that extend beyond the balance sheet date.

Inventory days that lengthen year-over-year trigger requests for slow-moving analyses. Auditors may have accepted a provision; lenders still want to know which SKUs sit idle.

Related-party loans—common in family groups—draw attention even when disclosed. Be ready to explain repayment terms and whether interest was charged at arm’s length.

Prepare a one-page variance memo with your report. Addressing the obvious swings before the bank calls shortens approval cycles more than another set of polished slides.

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