Under Companies Act
Allotment of Securities for other than Cash
Section 39 (4) of Companies Act 2013 and Rule 12 (5) of Companies (Prospectus and allotment of Securities) Rules, 2014. A report of a registered valuer in respect of valuation of the consideration shall also be attached along with the contract as mentioned in sub-rule (3) and sub-rule (4).
Issue of Sweat Equity Share
Section 54 (1) of Companies Act 2013 and Rule 8- Issue of Sweat Equity of Companies (Share Capital and Debentures) Rules, 2014
Rule 8 (6) The sweat equity shares to be issued shall be valued at a price determined by a registered valuer as the fair price giving justification for such valuation.
Rule 8 (7) The valuation of intellectual property rights or of know how or value additions for which sweat equity shares are to be issued, shall be carried out by a registered valuer, who shall provide a proper report addressed to the Board of directors with justification for such valuation.
Valuation services may be required by private equity and venture capital entities for reporting to their investors or for accounting purposes
Depreciable amount estimated useful life and estimated scrap value.
Services under IBBI
Under IBBI Code
As per rule 27 of the insolvency regulations “INSOLVENCY AND BANKRUPTCY BOARD OF INDIA (INSOLVENCY RESOLUTION PROCESS FOR CORPORATE PERSONS) REGULATIONS, 2016”
Acting as an "Expert Witness" Hidden income, hidden assets or indications of fraud during valuation
Regulation:27. Appointment of registered valuers
The interim resolution professional shall within seven days of his appointment, appoint two registered valuers to determine the liquidation value of the corporate debtor in accordance with Regulation 35:
Provided that the following persons shall not be appointed as registered valuers:
Regulation 35. Liquidation value
Liquidation value is the estimated realizable value of the assets of the corporate debtor if the corporate debtor were to be liquidated on the insolvency commencement date. Liquidation value shall be determined in the following manner:
Financial Reporting Purpose under IND AS
Regulatory Reporting Support
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