Section 35(2)(a) in Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017
(a)[ assets and liabilities with such description, as on the insolvency commencement date, as are generally necessary for ascertaining their values; [Substituted by Notification No. IBBI/2017-18/GN/REG 025, dated 7.2.2018 (w.e.f. 14.6.2017)]