Fair Value and Liquidation Value under the Insolvency and Bankruptcy Code, 2016

Transique’s IBBI-Registered Valuers deliver Fair Value and Liquidation Value reports for corporate insolvency resolution processes (CIRP) and liquidation under the IBC 2016. Our reports are prepared in compliance with Regulation 27 and 35 of the IBBI (CIRP) Regulations 2016 and the equivalent Liquidation Process Regulations, and are engineered to be accepted by the Resolution Professional, the Committee of Creditors, and the Adjudicating Authority.
IBC valuations sit at the intersection of valuation technique, statutory timeline discipline and stakeholder-credibility management. We understand all three.

When you need us

• A resolution professional has appointed or will appoint two sets of registered valuers for a CIRP under Regulation 27.
• A liquidator requires asset-wise and enterprise valuation under the Liquidation Process Regulations.
• A committee of creditors is evaluating a resolution plan and needs to understand the valuation foundations.
• Pre-IBC valuations for Corporate Debtor for understanding practical scenarios for Promoters.
• Pre-IBC valuations for Financial Creditors before taking IBC decisions.

What we deliver

• Fair Value — estimated realisable value of the corporate debtor or its assets if exchanged on the insolvency commencement date between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing, the parties acting knowledgeably, prudently and without compulsion; for the corporate debtor, the total realisable value of all assets, tangible and intangible, along with their underlying synergies.
• Liquidation Value — estimated realisable value on a piece-meal basis if the corporate debtor were to be liquidated on the insolvency commencement date.
• Valuation of securities and financial assets and, where the mandate requires, of plant-and-machinery and land-and-building (via independent partner firms having IBBI P&M / L&B Registrations).
• Reports compliant with Regulation 27/35 and the relevant IBBI circulars.
• Support materials for CoC and NCLT-level explanation.

Our methodology

• Engagement under Regulation 27. Mandate scoping with the RP; independence check; fee fixation.
• Information gathering. Virtual data room; site visits; stakeholder interviews.
• Fair Value and Liquidation Value computations on prescribed basis.
• Set coordination. Reports go to the RP and to the coordinating valuer of the set, and the methodology is explained to the CoC before estimates are computed.
• Independent report filed with the RP; support through CoC and, if required, NCLT.

Representative engagements

Part of Business Valuation. Related: Arbitration & Litigation Valuation · Valuation for Strategic Decisions · Financial Modelling

Frequently asked questions