Section 3(13) in Insolvency And Bankruptcy Code, 2016
(13)"financial information", in relation to a person, means one or more of the following categories of information, namely:-(a)records of the debt of the person;(b)records of liabilities when the person is solvent;(c)records of assets of person over which security interest has been created;(d)records, if any, of instances of default by the person against any debt;(e)records of the balance sheet and cash-flow statements of the person; and(f)such other information as may be specified.
