{"id":384961,"date":"2026-05-23T10:00:34","date_gmt":"2026-05-23T04:30:34","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=384961"},"modified":"2026-05-22T17:42:07","modified_gmt":"2026-05-22T12:12:07","slug":"ibbi-pre-pack-amendment-2026-valuation-rules","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/23\/ibbi-pre-pack-amendment-2026-valuation-rules\/","title":{"rendered":"IBBI Pre-Pack Regulations Second Amendment 2026: Key Changes in Valuer Appointment, Fair &amp; Liquidation Value Calculation"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 19 May 2026, the <span style=\"font-weight: bold;\">Insolvency and Bankruptcy Board of India<\/span> notified the<span style=\"font-weight: bold;\"> Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) (Second Amendment) Regulations, 2026<\/span> to amend the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/57rdshRa\" target=\"_blank\"><span class=\"Hyperlink\" style=\"font-weight: bold;\">Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) Regulations, 2021<\/span><\/a>.<\/p>\n<h3>All you need to know about the amended provisions of Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) Regulations, 2021:<\/h3>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>The provisions relating to <span style=\"font-weight: bold;\">&#8220;Appointment of registered valuers&#8221;<\/span> mentioned under <span style=\"font-weight: bold;\">Regulation 38<\/span> has been revised:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>The <span style=\"font-weight: bold;\">Resolution Professional<\/span> will have to appoint registered valuers within 3 days of being appointed.<\/p>\n<\/li>\n<li>\n<p>These valuers will calculate the fair value and liquidation value of the company.<\/p>\n<\/li>\n<li>\n<p>Normally, only 1 set of valuers is appointed. However, the Committee can decide to appoint 2 sets of valuers after recording the reasons in writing.<\/p>\n<\/li>\n<li>\n<p>Who cannot be appointed as valuers:<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Anyone who is related party of the company.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Anyone who has been the company&#8217;s auditor in the last 5 years preceding the pre-packaged insolvency commencement date.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Anyone who is a partner\/ director in the same firm as the Resolution Professional.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Any relative of the Resolution Professional or the Resolution Professional&#8217;s firm&#8217;s partner\/ director.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The provision relating to <span style=\"font-weight: bold;\">&#8220;Fair value and liquidation value&#8221;<\/span> under <span style=\"font-weight: bold;\">Regulation 39<\/span> has also been revised:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>The fair value as submitted by the coordinating valuer in accordance with the following provisions will be considered as the fair value of the company:<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; In each set of valuers, there is a coordinating valuer;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; This person combines the values given by all the valuers in that set;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; While doing so, they also consider how the assets work together;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Then, they finalize the fair value of the company and submit it to the Resolution Professional.<\/p>\n<\/li>\n<li>\n<p>In case there are 2 sets of registered valuers, the average of the 2 estimates of the fair value submitted by the coordinating valuer will be considered as the fair value of the company.<\/p>\n<\/li>\n<li>\n<p>The <span style=\"font-weight: bold;\">liquidation value<\/span> of the company will be calculated by <span style=\"font-weight: bold;\">adding up\/ aggregating<\/span> the liquidation values of all asset classes given by the valuers.<\/p>\n<\/li>\n<li>\n<p>In case there is only 1 set of valuers- add all their estimates for each asset class to get the total liquidation value.<\/p>\n<\/li>\n<li>\n<p>In case there are 2 sets of valuers-<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Firstly, add the average of the 2 estimates for each asset class;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt; margin-bottom: 3%;\">&#10003; Then add these averages to get the total liquidation value.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3>Also Read:<\/h3>\n<p style=\"font-weight: bold; margin-bottom: 3%;\"><a href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/21\/ibbi-amendment-2026-governing-board-nominee-independent-director-changes\/\" target=\"_blank\">IBBI Amendment Regulations 2026: Key Changes in Governing Board of Insolvency Professional Agency, Nominee Director &amp; Independent Director<\/a><\/p>\n<p style=\"margin-bottom: 3%;\">[IBBI (Pre-Packaged Insolvency Resolution Process) (Second Amendment) Regulations, 2026, dt. 19 May 2026]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">The IBBI (Pre-Packaged Insolvency Resolution Process) (Second Amendment) Regulations, 2026 introduce key changes to the appointment of registered valuers and valuation methods.<\/p>\n","protected":false},"author":67515,"featured_media":384964,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[105067,105073,105072,105075,105070,104857,105039,105071,105076,105066,105068,105069,105074],"class_list":["post-384961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-appointment-of-valuers","tag-asset-class-valuation","tag-coordinating-valuer-role","tag-corporate-debtor-valuation","tag-fair-value-calculation","tag-ibbi-amendment-2026","tag-insolvency-and-bankruptcy-code-india","tag-liquidation-value-calculation","tag-pre-pack-insolvency-process-updates","tag-pre-pack-insolvency-regulations","tag-registered-valuers-eligibility","tag-resolution-professional-duties","tag-two-set-valuers-method"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>IBBI Pre-Pack Regulations Second Amendment 2026 | SCC Times<\/title>\n<meta name=\"description\" content=\"Explore the IBBI Pre-Packaged Insolvency Second Amendment 2026, covering new rules on appointment of registered valuers, eligibility criteria, and revised methods for determining fair value and liquidation value of corporate debtors.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/23\/ibbi-pre-pack-amendment-2026-valuation-rules\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IBBI Pre-Pack Regulations Second Amendment 2026: Key Changes in Valuer Appointment, Fair &amp; 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