2.18.18. Insolvency and Bankruptcy Board of India (Pre-packaged Insolvency Resolution Process) Regulations, 2021
For the purposes of clause (d) of sub-section (3) of section 54C, the applicant shall furnish-
(a) audited financial statements of the corporate debtor for the last two financial years;
(b) provisional financial statements for the current financial year made up to the date of declaration under clause (f) of sub-section (2) of section 54A; and
(c) Form P5 submitted by the authorised representatives selected under sub-regulation (5) of regulation 15.