Evidence of default now includes bankers' book entries or tribunal orders; resolution professionals must disclose payment formulae to claimants. Permits a financial creditor to furnish as evidence of default a certified copy of bankers' book account entries or a court/tribunal order where appeal has lapsed; requires specified insolvency materials to be filed on the Board's electronic platform for dissemination; and obliges the resolution professional, shortly after Adjudicating Authority approval of a resolution plan, to inform each claimant of the principle or formulae for payment of debts under the plan, applying to ongoing and commencing corporate insolvency resolution processes from commencement of these regulations.