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Valuation Reports (SFA)

An IBBI Registered Valuer (SFA) issues valuation report in the following situations:

1. Under Companies Act, 2013

Issue of shares on preferential basis
Private placement of shares
Issue of ESOP / sweat equity shares
Buy-back of securities
Merger / Amalgamation (share exchange ratio determination)
Reduction of share capital
Issue of debentures (convertible / non-convertible)

2. Under Income-tax Act, 1961

Section 56(2)(viib) - Issue of shares above FMV
Section 50CA - Transfer of unquoted shares
Section 56(2)(x) - Receipt of shares without/inadequate consideration
Rule 11UA - FMV certification

3. Under FEMA Regulations

Transfer of shares between resident & non-resident
Downstream investment
ODI transactions

4. Under Insolvency & Bankruptcy Code (IBC), 2016

Financial securities held by Corporate Debtor
Investment portfolio of the company
Valuation of preference shares / debentures

5. For Financial Reporting (Ind AS / IFRS)

Fair valuation under Ind AS 113
Valuation of financial instruments for balance sheet purposes
Impairment testing of investments

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