What shall be included in 'Financial Information' as defined under IBC, 2016 ?

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: Records of debt of the person. Records of liabilities when the person is insolvent. Records of assets of the person over which security interest has been created. Records, if any, of instances of default by the person against any debt. Records of the Balance Sheet and Cash Flow Statements of the persons; and Such other information as may be specified.