Record of Default: information utility certificate of debt default and authentication status under insolvency framework Form D is the authorised Record of Default issued by an Information Utility under regulation 21(4) of the Information Utilities Regulations to a Financial or Operational Creditor, recording corporate debtor identification, Unique Debt Identifier, addresses, debt amounts, date of default, submission identifiers, and the authentication status (colour-coded and dated). The form must bear the Information Utility's digital signature, may include technical details and annexures, and may be modified by the Information Utility as permitted by the Insolvency and Bankruptcy Code and related regulatory instruments.