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of <h1>Procedure for Asset Valuation in Liquidation: Regulation 35 Explains Steps for Appointing and Utilizing Valuers' Estimates</h1> Regulation 35 of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 outlines the procedure for valuing assets or businesses intended for sale during liquidation. If prior valuations exist under related regulations, the liquidator uses the average of those estimates. If fresh valuation is required, the liquidator appoints two independent registered valuers within seven days of liquidation commencement, excluding certain related parties. Valuers must physically verify assets and submit independent estimates, with the average taken as the final value. The liquidator must facilitate meetings for valuers to explain methodologies and share valuation reports confidentially with the consultation committee.
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