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of <h1>Regulation 34 mandates fair and liquidation value assessments for corporate debtors, ensuring confidentiality and preventing misuse.</h1> Regulation 34 of the Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017, outlines the process for determining and handling the fair value and liquidation value of a corporate debtor. A registered valuer, appointed under regulation 26, estimates these values based on internationally accepted standards after verifying the debtor's inventory and assets. The resolution professional must share these values with committee members electronically, ensuring confidentiality and preventing misuse for undue gain or loss. Both the resolution professional and valuer are required to maintain confidentiality of these values.
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