Valuation for Resolution & Liquidation Proceedings Under IBC
Axium Valuation Services LLP provides IBBI Registered valuations (IBBI/RV-E/04/2021/144) for resolution and liquidation proceedings under the Insolvency and Bankruptcy Code, covering the fair market value and liquidation value of land, building, plant and machinery assets for resolution professionals, the Committee of Creditors, and NCLT.
As of 2026, Axium Valuation Services LLP is registered under IBBI/RV-E/04/2021/144 for the Land & Building and Plant & Machinery asset classes.
What is resolution & liquidation valuation?
Resolution valuation determines the fair market value of assets to facilitate a distressed company's restructuring. Liquidation valuation determines the realisable value of assets in a business closure or asset sale under IBC proceedings. Regulation 35 of the CIRP Regulations requires registered valuers to report both figures.
| Value | What it estimates | Where it's used |
|---|---|---|
| Fair market value | What an asset would realise in an orderly transaction between willing parties. | Resolution plans, restructuring, going-concern scenarios. |
| Liquidation value | The lower amount a distressed sale of the asset would realise under CIRP. | Required alongside fair value in CIRP valuations under Regulation 35. |
| Distress sale value | The realisable amount under a forced, time-bound sale. | Auction and recovery planning for lenders and liquidators. |
Assets we value in IBC proceedings
- Tangible asset valuation for resolution plans
- Land & building valuation in insolvency
- Plant and machinery valuation in insolvency
- Inventory & raw material assessment
- Fair market value & distress sale value
- Going concern & liquidation value analysis
Why Axium for insolvency valuation
IBBI-registered valuers
With direct expertise in insolvency valuation.
Unbiased, data-driven reports
Transparent methodology that stands up to scrutiny by the CoC and NCLT.
Industry-specific techniques
Tailored to different asset classes and sectors.
Comprehensive recovery analysis
Structured to help maximise recovery for stakeholders.
Quick turnaround
Delivered within the timelines insolvency processes demand.
Regulatory compliance
Aligned with IBC and IBBI valuation requirements.
Where these valuations are used
Insolvency work frequently overlaps with litigation and dispute valuation support for distressed-asset disputes.
- Insolvency & bankruptcy compliance
- Transparent asset distribution
- Maximising asset recovery
- Bidding & auction processes
Related services
Frequently asked questions
What is the difference between fair value and liquidation value under IBC?
Fair value estimates what an asset would realize in an orderly transaction between willing parties. Liquidation value estimates the lower amount a distressed sale of the asset would realize under IBC's CIRP process. Regulation 35 of the CIRP Regulations requires registered valuers to report both figures. Axium Valuation Services LLP, IBBI Registered Valuer entity (IBBI/RV-E/04/2021/144), prepares both valuations for land, building, plant and machinery assets under resolution.
Who requires a valuation report during insolvency resolution or liquidation?
Resolution professionals, the Committee of Creditors (CoC), liquidators, banks and NBFCs with exposure to the corporate debtor, and NCLT itself rely on registered-valuer reports during CIRP and liquidation proceedings under the IBC.
Partner with Axium for expert valuation services
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