Corporate Restructuring and Insolvency

Compromise/Arrangement between members –
mergers acquisition – swap ratio must be reported by IBBI registered valuer [Section 230(2)(c)(v)]

Compromise/Arrangement with Creditor –
need valuation by IBBI registered valuer [Section 230(2)(c)(v)]

Reserve Price-
Administrator of Company requires IBBI registered valuer to calculate reserve price [section 260(2)(c)]

Liquidation-
Liquidator requires IBBI registered valuer’s report in case of Winding up (voluntary or otherwise) of Company

Exit Opportunity-
Transferor Co. is a Listed Co. and Transferee Co. is unlisted Co., then exit option to shareholders of Listed
Co. is given at a value calculated by IBBI registered valuer [section 232(3)(h)]

Declaration of Insolvency-
Declaration by BOD of Insolvency needs to be accompanied with IBBI Registered Valuer’s report [Section 305(2)(d)]