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    <title>Assignment of not readily realisable assets</title>
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    <description>Assignment of not readily realisable assets in liquidation may be made through a transparent process, with prior approval of the committee, to a person eligible to submit a resolution plan for the corporate debtor. The expression covers liquidation estate assets that could not be sold through available options, including contingent or disputed assets and assets underlying proceedings for preferential, undervalued, extortionate credit, or fraudulent transactions under the Code, whether crystallised or not.</description>
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