Executed agreements and money already transferred or held in an escrow that releases on visa issuance. A refundable deposit, a term sheet or funds sitting in her own account do not count.
Committed means it cannot come back
Hypothetical example: a Quispamsis buyer has paid a deposit refundable if financing fails, signed a letter of intent and kept the balance in a Canadian savings account. None of that is at risk. To be at risk the funds must be irrevocably committed: an executed purchase agreement, funds in escrow with release conditioned on the E-2 visa, equipment already bought, the lease assigned and personally guaranteed, and franchise fees paid.
The file should include the escrow agreement, wire confirmations, the executed contracts and a schedule reconciling each dollar from the Canadian practice sale to its use. Loans are acceptable if secured on her personal assets rather than on the clinic's own assets. A short narrative explaining the trail, supported by bank statements, is far more persuasive than a large unexplained balance.