Asset disclosure for personal guarantor insolvency requires full reporting of direct, indirect, joint, fiduciary and beneficial interests. For insolvency resolution applications concerning personal guarantors to corporate debtors, a complete and true statement of assets with supporting evidence must be filed with the application under sections 94 and 95. The statement must cover cash and bank balances, business interests, investments, immovable property, retirement and provident fund assets, digital assets, intellectual property, valuable movables, agricultural assets, receivables, claims, ESOPs, and beneficial ownership interests. It must also include assets held directly or indirectly, jointly, in fiduciary capacity, through nominees or trusts, and any asset controlled or economically enjoyed by the individual.