Section 8(2)(b) in Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017
(b)other relevant documents, including -(i)a financial contract supported by financial statements as evidence of the debt;(ii)a record evidencing that the amounts committed by the financial creditor to the corporate debtor under a facility has been drawn by the corporate debtor;(iii)financial statements showing that the debt has not been repaid; or(iv)an order of a court or tribunal that has adjudicated upon the non-payment of a debt, if any.