Information memorandum

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....lowing details of the corporate debtor: - (a) assets and liabilities with such description, 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, and any other relevant details; (b) the late....

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....(h) details of all material litigation and an ongoing investigation or proceeding initiated by Government and statutory authorities; (i) the number of workers and employees and liabilities of the corporate debtor towards them; and (j) other information, which the corporate debtor or resolution professional deems relevant to the committee. (3) The resolution professional shall ....