Section 10(3)(c) in Insolvency And Bankruptcy Board Of India (Bankruptcy Process For Personal Guarantors To Corporate Debtors) Regulations, 2019
(c)an asset sale report with the following details of the assets realised-(i)realised value;(ii)cost of realisation;(iii)manner and mode of realisation, including details as per Schedule II;(iv)reasons for any reduction in the realisable value compared to the value mentioned in the preliminary report; and(v)details of the persons in favour of whom the property has been realised.