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.... "class of creditors" means a class with at least ten financial creditors under clause (b) of sub-section (6A) of section 21 and the expression, "creditors in a class" shall be construed accordingly] (b) "Code" means the Insolvency and Bankruptcy Code, 2016; (c) "Code of Conduct" means the code of conduct for insolvency professionals as set out in the Insolvency and Bankruptcy Bo....

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....means such parameters to be applied and the manner of applying such parameters, as approved by the committee, for consideration of resolution plans for its approval; ^6[(hb) "fair value" means the estimated realizable value of the corporate debtor or the assets of the corporate debtor, as the case may be, if they were to be exchanged on the insolvency commencement date between a willing b....

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.... ^3[(k) "liquidation value" means the estimated realizable value of the assets of the corporate debtor, if the corporate debtor were to be liquidated on the insolvency commencement date.] (l) "participant" means a person entitled to attend a meeting of the committee under section 24 or any other person authorised by the committee to attend the meeting; (m) "registered value....

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....17 before it was read as, "(f) "dissenting financial creditors" means the financial creditors who voted against the resolution plan approved by the committee;" 2. Inserted vide Notification No. IBBI/2017-18/GN/REG024 Dated 06-02-2018 3. Substituted vide Notification No. IBBI/2017-18/GN/REG024 Dated 06-02-2018 before it was read as, "(k) "liquidation value" m....