Access to books: insolvency professionals may obtain corporate records from registries and counterparties to facilitate resolution. The regulation authorises the interim resolution professional or resolution professional to access the corporate debtor's books, records and relevant documents from listed sources (including depositories, advisors, information utilities, registries, members, promoters, directors, joint venture partners and contractual counterparties) as necessary to perform duties under the Code. It imposes cooperation obligations on the debtor's personnel, promoters and management-associated persons to provide information in required time and format, and requires creditors to supply specified documents and reports to assist preparation of the information memorandum, valuation and conduct of the insolvency resolution process.