Registered Valuers u/s 247 of Companies Act, 2013 – Securities Or Financial Assets

With an experience of over 30+ years and 100 valuation engagements providing fair valuation opinions in compliance with US GAAP and IFRS, We are placed in a niche category of practitioners providing practical and implementable solutions to corporates, banks, financial institutions and NBFC's under the new Ind AS reporting and disclosure standards. And with more and more companies in India coming under Ind AS compliance net, it looks forward to establishing a strong foothold in India as valuation services are required now more than ever before. 

OUR OFFERINGS FOR THE FINANCIAL REPORTING AND VALUATION SERVICES INCLUDE:

• Purchase price allocation (“PPA”) per requirement of ASC 805/ ASC 820/ Ind AS 103/ IFRS 3

• Valuation of intangibles like customer relationships, trademarks, technology, patents, databases, domain names, websites, brands, software etc. 
  

• Impairment analyses for goodwill, other intangibles and long-lived assets per ASC 350, ASC 360/ Ind AS 36/ IFRS 36
  

• Valuation of employee stock options and restricted stock awards per ASC 718/ Ind AS 102/ IFRS 2
  

• Valuation of financial instruments encompassing derivatives, structured products, foreign currency convertible bonds and preferred stock
  

• Valuation of guarantees and indemnifications
  

• Valuation and structuring of contingent consideration

• Valuation under Income Tax, 1961
  
• Valuation under SARFAESI Act
• ​Valuation under FEMA
  
• ​Valuation of Plant & Machinery
  
• Valuation of Land & Building
  
• ​Valuation of Debentures / OCD/ CCD
  

​​Tie Ups

IBBI Regd. Valuer for Land & Building 

​IBBI Registered Valuer : Asset Class L&B

​R&A has tie-ups with leading ​P&M Valuers across India​​

What is Registered Valuer ?

Section 247 of the Companies Act, 2013 mandates that all valuations required under Act shall be carried out by Registered Valuers only. Similarly, as per Insolvency and Bankrupcy Code, only Registered Valuers shall be eligible to carry out the valuations. Insolvency & Bankrupcy Board of India (IBBI) shall be the Authority to grant licenses to act as Registered Valuers.

I also would like to bring to your notice circular of IBBI dated 17th October 2018 which mandates as under :
“In view of the above, every valuation required under the Code or any of the regulations made there under is required to be conducted by a ‘registered valuer’, that is, a valuer registered with the IBBI under the Companies (Registered Valuers and Valuation) Rules, 2017. It is hereby directed that with effect from 1st February, 2019, no insolvency professional shall appoint a person other than a registered valuer to conduct any valuation under the Code or any of the regulations made there under.”

Hence the Valuation Reports under Companies Act, 2013 after 1st Feb 2019 has to be obtained from Registered Valuers registered with IBBI only.

Usually Valuations reports are required for following:
a. Issue of Shares & Securities
b. Fair Value Determination as per IND-AS / IFRS
c. Valuation of Intangibles
d. Related Party Transactions
e. Issue of Shares for Non-cash consideration
f. Valuation of Goodwill and Intangibles.
g. Fairness opinion for Scheme of Amalgamation & Arrangement
h. ESOP Valuation
i.  Valuations for special purposes such as disputes, exits, etc

As per Companies Act 2013, following sections requires valuation from Registered Valuers in following areas:

R&A Valuation (3 Partners from Rajvanshi & Associates) in their Individual Capacity for the dedicated objective of conducting Valuation Business. They have tie-ups with valuers for Asset Class : (For SFA: Securities & Financial Assets) , (For Land & Building),  (For Plant & Machinery) and is in the process of getting itself registered as a registered valuer with IBBI. 3 partners of firm Rajvanshi & Associates are registered valuers in SFA. Total Rajvanshi & Associates have presence at major locations of the country with staff in more than 10+ Cities across India, enables us to take up any Valuation Assignment and provide a Comprehensive Valuation Report as per International and Domestic Valuation Standards.

We are a process oriented organisation and use technology in all aspects of our practise to deliver Quick, Accurate and Independent Opinion on Valuation of Assets and Businesses. Our in house software helps us prepare reports without missing any important or material detail.

• ​Valuation under section 247 of Companies Act, 2013
• ​Valuation under IBC, 2016
• Valuation under SEBI Regulation
  
•  Valuation under IND AS
• ​Valuation under Business Valuation
  
• Valuation as per International Standards
  

• ​​Business Consultancy 
• ​IBBI Registered Valuers

Link to IBBI Portal List : For Registered Valuers 

​Tie Ups

IBBI Regd. Valuer for Plant & Machinery 

​IBBI Registered Valuer : Asset Class P&M

​R&A has tie-ups with leading ​P&M Valuers across India​​​

Our Registered Valuers

QuickContact

+ 91 141 2363340

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FOR ANY ​​​VALUATION ENQUIRY

valuation@rajvanshica.com

​+91 9509777241

​​+91 8003408545

• ​​​Chartered Accountants  
  
• ​IBA Forensic Auditors  ​

• ​Independent Brand Valuation
  
• ​Assistance in Merchant Banker
  
• ​Valuation for Share Buy Back
  
• ​Preparation of Business Projects​
• ​Intangible Asset Valuation
  
• Valuation of Preference Shares