Section 34(3) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
(3)The asset memorandum shall provide the following details in respect of each of the assets other than those referred to in sub-regulation (2)-(a)value of the asset;(b)intended manner and mode of realization, and reasons for the same;(c)expected amount of realization; and(d)any other information that may be relevant for the realization of the asset.
