Explain the term 'Insolvency Resolution Process Cost' as defined under the Insolvency and Bankruptcy Code, 2016.

According to Section 5(13) of the Insolvency and Bankruptcy Code, 2016, "Insolvency resolution process costs" means – (a) the amount of any interim finance and the costs incurred in raising such finance; (b) the fees payable to any person acting as a resolution professional; (c) any costs incurred by the resolution professional in running the business of the corporate debtor as a going concern; (d) any costs incurred at the expense of the Government to facilitate the insolvency resolution process; and (e) any other costs as may be specified by the Board