Regulation 18

(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 40 [such format as notified by the Board]. (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.