STATUTORY REQUIREMENTS IN

VALUATIONS

The Companies
Act, 2013

Parth Gorasia
 Section 247(1)

Valuation of any Property, stocks, shares debentures, securities

or goodwill or any other assets, or networth or liabilities shall be
done by a Registered Valuer.
 Section 54(1)(d)

If equity shares are listed on Recognised Stock Exchange,

Sweat Equity shares are issued as per SEBI Regulations.
If equity shares are not listed, Sweat Equity shares are issued
as per rules prescribed.
 Rule 8 (SC&D) rules, 2014

Sweat Equity Shares are valued by Registered Valuer.

Valuation of Intellectual Property Rights, Know how or value
additions of Sweat Equit Shares is done by Registered Valuer.
 Section 230(2)(v)

In case of corporate debt restructuring, where a disclosure is to

be submitted to the tribunal by an affidavit, it shall disclose a
valuation report containing valuation of assets and shares by a
registered valuer.
 Section 281(1)(a)

In case of liquidation, where a report is to be submitted to the

tribunal containing the nature and details of assets, including
their value and location, the valuation of assets shall be carried
by a registered valuer.
 Requirements by Ind AS
Share Based Payment Fair Valuation of
Business Combination Investment Properties
Fair Valuation of Unlisted Leases
Investments Employee Benefits
Government Grants
Fair Valuation of
Impairment Testing
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