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IBBI proposes uniform formats for valuations

Business Standard

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November 21, 2025

‘The Insolvency and Bank-ruptcy Board of India (IBBI) has proposed a uniform reporting format for valu- ation reports across the Insol- vency and Bankruptcy Code (IBC) process and a wider definition of fair value to include tangible and intan- gible assets, underlying busi- ness synergies, cost-saving single valuer rules for small and MSME debtors in its latest discussion paper.

‘The Insolvency and Bankruptcy Board of India (IBBI) has proposed a uniform reporting format for valuation reports across the Insolvency and Bankruptcy Code (IBC) process and a wider definition of fair value to include tangible and intangible assets, underlying business synergies, cost-saving single valuer rules fo

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