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of <h1>Regulation 35: Fair and Liquidation Value in Insolvency Resolution Plan Requires Two Valuer Estimates, Confidentiality Key</h1> Regulation 35 of the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process For Corporate Persons) Regulations, 2016, outlines the process for determining fair and liquidation values during the resolution plan phase. Two registered valuers provide estimates based on international standards after verifying the corporate debtor's assets. If estimates differ significantly, a third valuer may be appointed. The average of the two closest estimates is used as the fair or liquidation value. The resolution professional shares these values with the committee members, who must maintain confidentiality and not misuse the information for undue gain or loss.
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