IBBI RVO Recognition No: IBBI/RVO/2017/002

  June 15th, 2026
Guidelines for Conducting Valuation Under the Insolvency and Bankruptcy Code, 2016

The Insolvency and Bankruptcy Board of India (IBBI) has issued Guidelines for Conducting Valuation under the Insolvency and Bankruptcy Code, 2016, aimed at ensuring consistency, transparency, comparability and reliability in valuation reports prepared under the insolvency framework.

The Guidelines prescribe:
1. Documentation to be maintained by Registered Valuers;
2. Minimum contents of valuation reports;
3. Asset-specific valuation report formats;
4. Parameters for valuation of receivables; and
5. Responsibilities of Coordinating Valuers in determining fair value.

Read the attachment file below for the full update