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Fair value and liquidation value

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....; Explanation-For the purpose of clause (a), "asset class" means the definition provided under the Companies (Registered Valuers and Valuation) Rules, 2017; (b) the resolution professional shall facilitate a meeting wherein the registered valuers, including ^5[the coordinating valuer], shall explain the methodology being adopted to arrive at the valuation, to the members of the committee, before computation of estimates; (c) each registered valuer shall, after physical verification of the inventory and fixed assets of the corporate debtor, submit to the resolution professional and the coordinating valuer of ^6[the set], a report on the fair value of the assets of the corporate debtor and the liquidation value, com....

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....receipt of resolution plans in accordance with the Code and these Regulations, the resolution professional shall provide the fair value and the liquidation value to every member of the committee in electronic form, on receiving an undertaking from the member to the effect that such member shall maintain confidentiality of the fair value and the liquidation value and shall not use such values to cause an undue gain or undue loss to itself or any other person. (3) The resolution professional and registered valuers shall maintain confidentiality of the fair value and the liquidation value.     ************** NOTES:- 1. Substituted vide Notification No. IBBI/2025-26/GN/REG138 dated 25-02-2026 before it w....