Section 36(2)(a) in Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
(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/REG024, dated 6.2.2018 (w.e.f. 30.11.2016).]