February 3, 2026
Unusual transfers between related entities: what reviewers look for
Intercompany moves often light up monitoring rules. Distinguishing treasury housekeeping from diversion requires specific documents, not gut feel.
Related-entity transfers light up unusual transaction monitoring for a simple reason: money is leaving one legal person for another. Reviewers in Taiwan look less for the existence of the transfer and more for the paperwork that should surround it.
Board or shareholder authority
Was the sweep authorised in minutes or a standing treasury policy? Missing authority is a common finding even when the commercial story is sound.
Matching economics
Does the amount align with a loan schedule, dividend plan, or cost-sharing agreement? SoftEng Lab often asks for the schedule page, not the cover letter.
Bank path clarity
Intercompany moves that hop through personal accounts or unfamiliar intermediaries raise the temperature quickly. Document the path before the external auditor asks the same question with less patience.
When the trail is incomplete, classify the item as needing evidence rather than cleared. That middle category keeps the memo honest.