Section 36(2) in Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
(2)The information memorandum shall contain the following details of the corporate debtor-(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).]Explanation: - Description includes the details such as date of acquisition, cost of acquisition, remaining useful life, identification number, depreciation charged, book value, and any other relevant details.](b)the latest annual financial statements;(c)audited financial statements of the corporate debtor for the last two financial years and provisional financial statements for the current financial year made up to a date not earlier than fourteen days from the date of the application;(d)a list of creditors containing the names of creditors, the amounts claimed by them, the amount of their claims admitted and the security interest, if any, in respect of such claims;(e)particulars of a debt due from or to the corporate debtor with respect to related parties;(f)details of guarantees that have been given in relation to the debts of the corporate debtor by other persons, specifying which of the guarantors is a related party;(g)the names and addresses of the members or partners holding at least one per cent stake in the corporate debtor along with the size of stake;(h)details of all material litigation and an ongoing investigation or proceeding initiated by Government and statutory authorities;(i)the number of workers and employees and liabilities of the corporate debtor towards them;(j)[ and (k) ***.] [Omitted by Notification No. IBBI/2017-18/GN/REG22, dated 31.12.2017 (w.e.f. 30.11.2016).](l)other information, which the resolution professional deems relevant to the committee.
