A trail rather than a statement. Bank records tracing funds from their lawful origin to the enterprise, the purchase agreement, escrow terms, loan documents identifying what secures each borrowing, and receipts for expenditure already made all speak to commitment. A balance sheet showing cash on hand does not.
Commitment is proved by what has already left your control
The distinction that decides these files is between money available and money spent. Funds sitting in an account remain available for something else and are therefore not committed, which is why applications built around a large personal balance and an intention are refused. What helps is evidence of irreversible steps: a signed lease and rent paid, deposits on equipment, inventory purchased, staff hired, franchise or licence fees paid, and money placed in escrow under terms releasing it to the seller on visa issuance and returning it only if the visa is refused.
Alongside that sits the source trail, which should run from the origin of the money to the enterprise's account without gaps. For Hilde the loan documents matter most, since a security schedule listing the American plant and its equipment tells the reader that the vendor rather than the buyer carries the downside on that portion.