Financial Information - Definition / Legal Terminology and Intorduction - Insolvency and Bankruptcy

As per section 3(13) of the Insolvency and Bankruptcy Code, 2016 Financial Information , in relation to a person, means one or more of the following categories of information, namely :- (a) records of the debt of the person; (b) records of liabilities when the person is solvent; (c) records of assets of person over which security interest has been created; (d) records, if any, of instances of default by the person against any debt; (e) records of the balance sheet and cash-flow statements of the person; and (f) such other information as may be specified.