Resolution plan disclosures require detailed identity, criminal, default and related-party information and transaction checks before committee approval. Regulation 37 now requires resolution plans to disclose comprehensive details of the resolution applicant and connected persons-identity, recent convictions, pending criminal proceedings, Companies Act disqualification, willful defaulter identification, SEBI debarment, and two years of transactions with the corporate debtor-while defining connected persons to include promoters, management or control participants and their holding, subsidiary, associate and related parties. Regulation 38 requires the resolution professional to submit all compliant resolution plans to the committee along with details and adjudicating authority orders relating to preferential, undervalued, extortionate credit and fraudulent transactions.