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....under section 54C; (b) "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; (c) "Code" means the Insolvency and Bankruptcy Code, 2016; (d) "committee" means the committee of creditors constituted under section 54I; (e)....

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....prudently, and without compulsion. Explanation-The estimated realizable value of the corporate debtor shall be computed after taking into account the total estimated realizable value of all the assets of the corporate debtor including but not limited to tangible and intangible assets, along-with their underlying synergies.] (h) "Form" means ^2[such format as notified by the Board....

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....hapter III-A of Part II of the Code; (n) "registered valuer" means a person registered as such in accordance with the Companies Act, 2013 (18 of 2013) and the rules made thereunder; (o) ^3[****] (p) "section" means section of the Code; (q) "video conferencing or other audio and visual means" means such audio and visual facility which enables the participants in ....