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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Foreign currency claims valuation must use the official exchange rate on the insolvency commencement date for conversion.</h1> Claims denominated in foreign currency are to be valued in Indian currency at the official exchange rate as on the insolvency commencement date; 'official exchange rate' means the reference rate published by the Reserve Bank of India or a rate derived from such reference rates, which serves as the conversion benchmark for proof of claims.

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