Insolvency resolution plans now must include beneficial ownership details and an affidavit on section 32A eligibility. The amendment to regulation 38 requires every resolution plan to include a statement of beneficial-ownership, in a Board-notified format, identifying all natural persons who ultimately own or control the resolution applicant with the shareholding structure and jurisdiction of each intermediate entity; and an affidavit, in a format specified by the Board, stating whether the resolution applicant is eligible or not eligible for the benefit of section 32A.