2.9.17:Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
17. Claims by financial creditors.
(2) The existence of debt due to the financial creditor may be proved on the basis of-
(a) the records available in an information utility; or
(b) other relevant documents which adequately establish the debt, including any or all of the following –
(i) a financial contract supported by financial statements as evidence of the debt;
(ii) a record evidencing that the amounts committed by the financial creditor to the corporate person under a facility has been drawn by the corporate person;
(iii) financial statements showing that the debt has not been repaid; and
(iv) an order of a court or tribunal that has adjudicated upon the non-payment of a debt, if any.