Section 8(2)(b) in Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
(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 [paid] [Substituted 'repaid' by Notification No. IBBI/2018-19/GN/REG031, dated 3.7.2018 (w.e.f 30.11.2016).]; or(iv)an order of a court or tribunal that has adjudicated upon the non-payment of a debt, if any.