Information memorandum.

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....ments, to the prospective resolution applicant and shall contain the following details of the corporate debtor-] 3[(a) assets and liabilities 10[including contingent liabilities] with such description, as on the insolvency commencement date, as are generally necessary for ascertaining their values. Explanation: "Description" includes the details such as date of acquisition, cost of acquisition, remaining useful life, identification number, depreciation charged, book value, 11[geographical coordinates of fixed assets] and any other relevant details.] (b) the latest annual financial statements; (c) audited financial statements of the corporate debtor for the last two financial years and provisional financial statements for the current....

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....of GST, key employees, key customers, supply chain linkages, utility connections and other pre-existing facilities (k) Details of business evolution, industry overview and key growth drivers in case of a corporate debtor having book value of total assets exceeding one hundred crores rupees as per the last available financial statements] 13[(ka) fair value: Provided that the committee may decide not to disclose the fair value if, for reasons to be recorded in writing, it considers such non-disclosure to be beneficial for the resolution process.] (j) 1[****] (k) 1A[****] (l) other information, which the resolution professional deems relevant to the committee. (3) A member of the committee may request the resolution professional f....

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....ution applicant containing- (a) at least the matters listed in paragraphs (a) to (i) of sub-regulation (2), before its first meeting; and (b) matters listed in paragraphs (j) to (l) of sub-regulation (2), within fourteen days of the first meeting." 3. Substituted vide No. IBBI/2017-18/GN/REG024 - Dated 06-02-2018, before it was read as, "(a) assets and liabilities, as on the insolvency commencement date, classified into appropriate categories for easy identification, with estimated values assigned to each category;" 4. Substituted vide No. IBBI/2017-18/GN/REG024 - Dated 06-02-2018, before it was read as, "(4) The interim resolution professional or the resolution professional, as the case may be, shall share the information memor....