{"id":4726,"date":"2026-03-02T12:36:57","date_gmt":"2026-03-02T12:36:57","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4726"},"modified":"2026-03-02T12:36:59","modified_gmt":"2026-03-02T12:36:59","slug":"ibbi-notification-dated-25-02-2026-amendments-to-ibbi-pre-packaged-insolvency-resolution-process-regulations","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/ibbi-notification-dated-25-02-2026-amendments-to-ibbi-pre-packaged-insolvency-resolution-process-regulations\/","title":{"rendered":"IBBI Notification Dated 25\/02\/2026 &#8211; Amendments to IBBI Pre-Packaged Insolvency Resolution Process Regulations\u00a0"},"content":{"rendered":"\n<p>The notification revises the definition of \u2018fair value\u2019 to mean the estimated realizable value of the corporate debtor or its assets on the insolvency commencement date in an arm\u2019s length transaction, after proper marketing, and computed by considering the total realizable value of all assets, including tangible, intangible assets and underlying synergies. Regulation 38 is amended to require appointment of \u201ctwo sets\u201d of valuers. Regulation 39 substitutes the valuation mechanism, mandating one registered valuer per asset class in each set, designation of a coordinating valuer, explanation of methodology to the committee, physical verification of assets, and averaging of estimates for fair and liquidation values.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/ibbi.gov.in\/uploads\/legalframwork\/ba0eb690a715a299cbab4d8e877bfd43.pdf\"><em>(Link: IBBI Notification Dated 25\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The notification revises the definition of \u2018fair value\u2019 to mean the estimated realizable value of the corporate debtor or its [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[66,70],"tags":[],"class_list":["post-4726","post","type-post","status-publish","format-standard","hentry","category-ibbi","category-notifications-ibbi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IBBI Notification Dated 25\/02\/2026 - Amendments to IBBI Pre-Packaged Insolvency Resolution Process Regulations\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/ibbi-notification-dated-25-02-2026-amendments-to-ibbi-pre-packaged-insolvency-resolution-process-regulations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IBBI Notification Dated 25\/02\/2026 - Amendments to IBBI Pre-Packaged Insolvency Resolution Process Regulations\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The notification revises the definition of \u2018fair value\u2019 to mean the estimated realizable value of the corporate debtor or its [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/ibbi-notification-dated-25-02-2026-amendments-to-ibbi-pre-packaged-insolvency-resolution-process-regulations\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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