Contents of proof
15.—(1)  A declaration proving a debt must be in accordance with Form JM‑8.
(2)  A proof of debt must state the following matters:
(a)the creditor’s name and address (including an electronic mail address, if available);
(b)the total amount of the creditor’s claim as at the date on which the company entered judicial management;
(c)whether the amount claimed includes interest within the meaning of section 222(4) of the Act and, if so —
(i)the amount of interest that has accrued as at the date on which the company entered judicial management;
(ii)the rate of interest; and
(iii)the period for which the interest was calculated;
(d)whether or not the amount claimed includes goods and services tax and, if so, the amount of the tax;
(e)the particulars of how and when the debt was incurred by the company;
(f)the particulars of any security held by the creditor, the date on which the security was given and the value at which the secured creditor assesses the security;
(g)the name, address and authority of the person filing the proof, if that person is not the creditor.
(3)  The documents substantiating the claim specified in the proof of debt must accompany the proof of debt.