Regulations 18. Claims by financial creditors.—

(1) A person claiming to be a financial creditor of the corporate debtor shall submit proof of claim to the liquidator in electronic means in Form D of Schedule II.

(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, if any; 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 debtor under a facility has been drawn by the corporate debtor;
  • (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.