Information memorandum disclosure in insolvency resolution requires comprehensive debtor details, confidentiality undertakings, and creditor-supplied financial information. Information memorandum under the corporate insolvency resolution process must be submitted by the resolution professional in electronic form to each committee member within the prescribed time and, before sharing, only after obtaining a confidentiality undertaking that prohibits misuse of the information and requires compliance with the resolution-plan access conditions. The memorandum is to function as a comprehensive disclosure document for prospective resolution applicants, highlighting key selling propositions and relevant information on the corporate debtor's operations and financial position. It must also include assets and liabilities, financial statements, creditor details, litigation, avoidance transactions, employee liabilities, business overview, allottees, guarantor assets, and fair value subject to non-disclosure where beneficial.