German to English Bus/Financial Accounting COVID-19 Relief Act

Here is the context:

Die mit COVID-19 einhergehende Liquiditätslücke muss dabei nachweislich auf die aktuelle Krise zurückzuführen sein (bspw. durch Trennungsrechnungen).

Basically, companies need to prove that their financial troubles are a direct result of the coronavirus crisis, and one way to do so is to draw up separate accounts to show performance with and without the impact of the crisis. I know there is a word for this, but can't put my finger on it and the file is (like everything else these days!) extremely urgent.

Thanks in advance for help!