Essential supplies defined to exclude goods and services that are direct inputs to a corporate debtor's output under fast-track insolvency rules.

Regulation 31 defines essential supplies as electricity, water, telecommunication services and information technology services, limited to instances where such supplies are not a direct input into the output produced or supplied by the corporate debtor; routine consumption (e.g., water for drinking and sanitation) qualifies, whereas inputs used in production (e.g., water for hydro-electricity generation) do not.

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