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<h1>Financial information definition clarifies which records are operative for insolvency assessment and creditor claims.</h1> Financial Information is defined to include records of a person's debt, records of liabilities when solvent, records of assets over which security interests exist, records of instances of default against any debt, records of balance sheets and cash-flow statements, and any other information that may be specified; these categories constitute the operative documentary inputs for insolvency assessment, creditor claims, asset evaluation, and compliance.