Executed, binding agreements and irreversible transfers. Deposits released to a seller, equipment paid for and leases signed with real liability are evidence; account balances and pre-approvals are not.
Available money is not invested money
The at-risk condition is where otherwise strong applications fail, usually because the applicant sensibly wanted to keep the money safe until the outcome was known. That instinct works against the requirement. What a reviewer looks for is loss exposure: a purchase agreement binding without further conditions, funds released from the buyer's control, equipment ordered and paid for, a premises lease creating enforceable obligations, and payments that would not come back if the business failed.
A conditional escrow can be compatible with the requirement, but only where the terms are documented and it is clear what has already become unrecoverable. Borrowed funds secured against the investor's personal assets can count; funds secured against the assets of the business being purchased generally do not.